PLAN4HOME: 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.
PLAN4HOME
Largest movements
- Cash -€6,696
down €6,696 (-99.9%), from €6,701 to €5
mainly Net result for the year (-€9,160) and Trade debts (-€1,135)
- Receivables within one year -€1,310
down €1,310 (-20.9%), from €6,264 to €4,954
of which Trade receivables: -€3,293
- Tangible fixed assets -€823
down €823 (-47.2%), from €1,745 to €921
- Deferred charges and accrued income -€164
down €164 (-100%), from €164 to €0
- Profit (loss) carried forward -€9,160
down €9,160 (-28.5%), from -€32,198 to -€41,358
- Trade debts -€1,135
down €1,135 (-19.5%), from €5,826 to €4,692
- Current portion of long-term debt +€1,013
up €1,013, from €0 to €1,013
- Other debts +€334
up €334, from €0 to €334
- Gross operating margin +€11,450
up €11,450 (+61.7%), from -€18,551 to -€7,102
- Other operating charges +€511
up €511 (+99.3%), from €515 to €1,027
- Depreciation -€478
down €478 (-36.7%), from €1,301 to €823
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 | €14,873 | €5,880 | -€8,993 | -60.5% |
| Fixed assets | 21/28 | €1,745 | €921 | -€823 | -47.2% |
| Tangible fixed assets | 22/27 | €1,745 | €921 | -€823 | -47.2% |
| Furniture and vehicles | 24 | €1,745 | €921 | -€823 | -47.2% |
| Current assets | 29/58 | €13,128 | €4,959 | -€8,169 | -62.2% |
| Amounts receivable within one year | 40/41 | €6,264 | €4,954 | -€1,310 | -20.9% |
| Trade receivables | 40 | €3,293 | €0 | -€3,293 | -100% |
| Other amounts receivable | 41 | €2,971 | €4,954 | +€1,983 | +66.7% |
| Cash at bank and in hand | 54/58 | €6,701 | €5 | -€6,696 | -99.9% |
| Deferred charges and accrued income | 490/1 | €164 | €0 | -€164 | -100% |
| Total equity and liabilities | 10/49 | €14,873 | €5,880 | -€8,993 | -60.5% |
| Equity | 10/15 | -€25,998 | -€35,158 | -€9,160 | -35.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,198 | -€41,358 | -€9,160 | -28.5% |
| Amounts payable | 17/49 | €40,871 | €41,038 | +€168 | +0.4% |
| Amounts payable after more than one year | 17 | €35,000 | €35,000 | = | 0.0% |
| Financial debts | 170/4 | €35,000 | €35,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €5,871 | €6,038 | +€168 | +2.9% |
| Current portion of amounts payable after more than one year | 42 | €0 | €1,013 | +€1,013 | |
| Trade debts | 44 | €5,826 | €4,692 | -€1,135 | -19.5% |
| Suppliers | 440/4 | €5,826 | €4,692 | -€1,135 | -19.5% |
| Taxes, remuneration and social security | 45 | €44 | €0 | -€44 | -100% |
| Taxes | 450/3 | €44 | €0 | -€44 | -100% |
| Other amounts payable | 47/48 | €0 | €334 | +€334 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,301 | €823 | -€478 | -36.7% |
| Other operating charges | 640/8 | €515 | €1,027 | +€511 | +99.3% |
| Gross operating margin | 9900 | -€18,551 | -€7,102 | +€11,450 | +61.7% |
| Operating profit (loss) | 9901 | -€20,368 | -€8,952 | +€11,416 | +56.0% |
| Financial income | 75/76B | €165 | €0 | -€165 | -100% |
| Recurring financial income | 75 | €165 | €0 | -€165 | -100% |
| Financial charges | 65/66B | €368 | €209 | -€160 | -43.3% |
| Recurring financial charges | 65 | €368 | €209 | -€160 | -43.3% |
| Profit (loss) for the period before taxes | 9903 | -€20,571 | -€9,160 | +€11,411 | +55.5% |
| Profit (loss) for the period | 9904 | -€20,571 | -€9,160 | +€11,411 | +55.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,571 | -€9,160 | +€11,411 | +55.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.