PLAN31: what changed
Two financial years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
PLAN31
Largest movements
- Receivables within one year -€3,204
down €3,204 (-15.4%), from €20,828 to €17,624
of which Trade receivables: -€9,899
- Deferred charges and accrued income +€1,113
up €1,113 (+33,425%), from €3 to €1,116
- Tangible fixed assets -€978
down €978 (-14.1%), from €6,944 to €5,966
- Reserves +€6,652
up €6,652 (+61.2%), from €10,874 to €17,527
- Other debts -€6,054
down €6,054 (-100%), from €6,054 to €0
- Tax, wage and social debts -€2,321
down €2,321 (-20.7%), from €11,238 to €8,917
of which Remuneration and social security: -€2,500
- Short-term financial debts -€1,294
down €1,294 (-10.9%), from €11,872 to €10,578
- Gross operating margin -€2,537
down €2,537 (-16.3%), from €15,613 to €13,076
- Depreciation -€1,009
down €1,009 (-50.8%), from €1,986 to €978
- Other operating charges -€485
down €485 (-29.6%), from €1,637 to €1,152
- Taxes +€261
up €261 (+6.4%), from €4,085 to €4,346
- Financial charges +€174
up €174 (+36.0%), from €484 to €658
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Derived cash bridge
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €53,276 | €50,231 | -€3,046 | -5.7% |
| Fixed assets | 21/28 | €7,444 | €6,466 | -€978 | -13.1% |
| Tangible fixed assets | 22/27 | €6,944 | €5,966 | -€978 | -14.1% |
| Furniture and vehicles | 24 | €6,944 | €5,966 | -€978 | -14.1% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €45,832 | €43,764 | -€2,068 | -4.5% |
| Amounts receivable after more than one year | 29 | €25,000 | €25,000 | = | 0.0% |
| Other amounts receivable | 291 | €25,000 | €25,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €20,828 | €17,624 | -€3,204 | -15.4% |
| Trade receivables | 40 | €20,789 | €10,890 | -€9,899 | -47.6% |
| Other amounts receivable | 41 | €39 | €6,734 | +€6,694 | +16,986% |
| Cash at bank and in hand | 54/58 | €1 | €24 | +€23 | +2,351% |
| Deferred charges and accrued income | 490/1 | €3 | €1,116 | +€1,113 | +33,425% |
| Total equity and liabilities | 10/49 | €53,276 | €50,231 | -€3,046 | -5.7% |
| Equity | 10/15 | €23,874 | €30,527 | +€6,652 | +27.9% |
| Contributions | 10/11 | €13,000 | €13,000 | = | 0.0% |
| Reserves | 13 | €10,874 | €17,527 | +€6,652 | +61.2% |
| Distributable reserves | 133 | €10,874 | €17,527 | +€6,652 | +61.2% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €29,402 | €19,704 | -€9,698 | -33.0% |
| Amounts payable within one year | 42/48 | €29,402 | €19,704 | -€9,698 | -33.0% |
| Financial debts | 43 | €11,872 | €10,578 | -€1,294 | -10.9% |
| Credit institutions | 430/8 | €11,872 | €10,578 | -€1,294 | -10.9% |
| Trade debts | 44 | €237 | €209 | -€28 | -12.0% |
| Suppliers | 440/4 | €237 | €209 | -€28 | -12.0% |
| Taxes, remuneration and social security | 45 | €11,238 | €8,917 | -€2,321 | -20.7% |
| Taxes | 450/3 | €8,738 | €8,917 | +€178 | +2.0% |
| Remuneration and social security | 454/9 | €2,500 | €0 | -€2,500 | -100% |
| Other amounts payable | 47/48 | €6,054 | €0 | -€6,054 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,986 | €978 | -€1,009 | -50.8% |
| Other operating charges | 640/8 | €1,637 | €1,152 | -€485 | -29.6% |
| Gross operating margin | 9900 | €15,613 | €13,076 | -€2,537 | -16.3% |
| Operating profit (loss) | 9901 | €11,990 | €10,946 | -€1,044 | -8.7% |
| Financial income | 75/76B | €708 | €710 | +€3 | +0.4% |
| Recurring financial income | 75 | €708 | €710 | +€3 | +0.4% |
| Financial charges | 65/66B | €484 | €658 | +€174 | +36.0% |
| Recurring financial charges | 65 | €484 | €658 | +€174 | +36.0% |
| Profit (loss) for the period before taxes | 9903 | €12,214 | €10,998 | -€1,216 | -10.0% |
| Income taxes | 67/77 | €4,085 | €4,346 | +€261 | +6.4% |
| Profit (loss) for the period | 9904 | €8,129 | €6,652 | -€1,477 | -18.2% |
| Profit (loss) for the period to be appropriated | 9905 | €8,129 | €6,652 | -€1,477 | -18.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.