PlanBE: 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.
PlanBE
Largest movements
- Cash +€33,767
up €33,767 (+230%), from €14,659 to €48,426
mainly Net result for the year (+€31,348) and Receivables within one year (+€3,578)
- Receivables within one year -€3,578
down €3,578 (-34.0%), from €10,510 to €6,932
of which Trade receivables: -€9,395
- Profit (loss) carried forward +€31,348
up €31,348 (+198%), from €15,848 to €47,197
- Tax, wage and social debts -€1,569
no longer reported in 2026 (was €1,569)
- Gross operating margin +€36,149
up €36,149 (+787%), from €4,595 to €40,744
- Taxes +€7,102
up €7,102 (+453%), from €1,569 to €8,671
From the 2025 result to the 2026 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 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €25,465 | €55,478 | +€30,013 | +118% |
| Fixed assets | 21/28 | €297 | €121 | -€176 | -59.3% |
| Tangible fixed assets | 22/27 | €297 | €121 | -€176 | -59.3% |
| Furniture and vehicles | 24 | €297 | €121 | -€176 | -59.3% |
| Current assets | 29/58 | €25,169 | €55,358 | +€30,189 | +120% |
| Amounts receivable within one year | 40/41 | €10,510 | €6,932 | -€3,578 | -34.0% |
| Trade receivables | 40 | €9,395 | - | -€9,395 | |
| Other amounts receivable | 41 | €1,115 | €6,932 | +€5,816 | +522% |
| Cash at bank and in hand | 54/58 | €14,659 | €48,426 | +€33,767 | +230% |
| Total equity and liabilities | 10/49 | €25,465 | €55,478 | +€30,013 | +118% |
| Equity | 10/15 | €18,348 | €49,697 | +€31,348 | +171% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Contributions outside capital | 11 | €2,500 | €2,500 | = | 0.0% |
| Other | 1109/19 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,848 | €47,197 | +€31,348 | +198% |
| Amounts payable | 17/49 | €7,117 | €5,782 | -€1,336 | -18.8% |
| Amounts payable within one year | 42/48 | €6,852 | €5,457 | -€1,396 | -20.4% |
| Trade debts | 44 | €983 | €1,201 | +€218 | +22.1% |
| Suppliers | 440/4 | €983 | €1,201 | +€218 | +22.1% |
| Taxes, remuneration and social security | 45 | €1,569 | - | -€1,569 | |
| Taxes | 450/3 | €1,569 | - | -€1,569 | |
| Other amounts payable | 47/48 | €4,300 | €4,256 | -€44 | -1.0% |
| Accrued charges and deferred income | 492/3 | €265 | €325 | +€60 | +22.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €232 | €176 | -€55 | -23.9% |
| Other operating charges | 640/8 | €139 | €477 | +€338 | +242% |
| Gross operating margin | 9900 | €4,595 | €40,744 | +€36,149 | +787% |
| Operating profit (loss) | 9901 | €4,224 | €40,091 | +€35,867 | +849% |
| Financial charges | 65/66B | €70 | €72 | +€2 | +2.9% |
| Recurring financial charges | 65 | €70 | €72 | +€2 | +2.9% |
| Profit (loss) for the period before taxes | 9903 | €4,154 | €40,019 | +€35,865 | +863% |
| Income taxes | 67/77 | €1,569 | €8,671 | +€7,102 | +453% |
| Profit (loss) for the period | 9904 | €2,585 | €31,348 | +€28,763 | +1,113% |
| Profit (loss) for the period to be appropriated | 9905 | €2,585 | €31,348 | +€28,763 | +1,113% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.