PLANBEL: 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.
PLANBEL
Largest movements
- Receivables within one year -€15,751
down €15,751 (-11.6%), from €135,785 to €120,035
of which Trade receivables: -€15,768
- Cash +€4,520
up €4,520 (+311.6%), from €1,451 to €5,970
mainly Net result for the year (+€43,471) and Receivables within one year (+€15,751)
- Profit (loss) carried forward +€43,471
up €43,471 (+28.7%), from -€151,571 to -€108,099
- Other debts -€20,479
down €20,479 (-12.2%), from €167,205 to €146,726
- Trade debts -€18,350
down €18,350 (-26.7%), from €68,853 to €50,503
- Debts after one year -€13,804
down €13,804 (-35.8%), from €38,507 to €24,703
- Tax, wage and social debts -€3,331
down €3,331 (-78.3%), from €4,252 to €922
- Gross operating margin +€171,013
up €171,013, from -€121,659 to €49,354
- Financial charges -€2,426
down €2,426 (-33.6%), from €7,212 to €4,786
- Depreciation -€1,582
down €1,582 (-79.6%), from €1,987 to €405
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.
Cash bridge derived
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 | €141,335 | €129,558 | -€11,778 | -8.3% |
| Fixed assets | 21/28 | €4,099 | €3,553 | -€547 | -13.3% |
| Tangible fixed assets | 22/27 | €836 | €290 | -€547 | -65.3% |
| Plant, machinery and equipment | 23 | €178 | - | -€178 | |
| Furniture and vehicles | 24 | €658 | €290 | -€368 | -55.9% |
| Financial fixed assets | 28 | €3,263 | €3,263 | = | 0.0% |
| Current assets | 29/58 | €137,236 | €126,005 | -€11,231 | -8.2% |
| Amounts receivable within one year | 40/41 | €135,785 | €120,035 | -€15,751 | -11.6% |
| Trade receivables | 40 | €135,785 | €120,018 | -€15,768 | -11.6% |
| Other amounts receivable | 41 | - | €17 | +€17 | |
| Cash at bank and in hand | 54/58 | €1,451 | €5,970 | +€4,520 | +311.6% |
| Total equity and liabilities | 10/49 | €141,335 | €129,558 | -€11,778 | -8.3% |
| Equity | 10/15 | -€150,571 | -€107,099 | +€43,471 | +28.9% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€151,571 | -€108,099 | +€43,471 | +28.7% |
| Amounts payable | 17/49 | €291,906 | €236,657 | -€55,249 | -18.9% |
| Amounts payable after more than one year | 17 | €38,507 | €24,703 | -€13,804 | -35.8% |
| Financial debts | 170/4 | €38,507 | €24,703 | -€13,804 | -35.8% |
| Amounts payable within one year | 42/48 | €253,399 | €211,955 | -€41,445 | -16.4% |
| Current portion of amounts payable after more than one year | 42 | €13,089 | €13,804 | +€715 | +5.5% |
| Trade debts | 44 | €68,853 | €50,503 | -€18,350 | -26.7% |
| Suppliers | 440/4 | €68,853 | €50,503 | -€18,350 | -26.7% |
| Taxes, remuneration and social security | 45 | €4,252 | €922 | -€3,331 | -78.3% |
| Taxes | 450/3 | €4,252 | €922 | -€3,331 | -78.3% |
| Other amounts payable | 47/48 | €167,205 | €146,726 | -€20,479 | -12.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,987 | €405 | -€1,582 | -79.6% |
| Other operating charges | 640/8 | - | €279 | +€279 | |
| Gross operating margin | 9900 | -€121,659 | €49,354 | +€171,013 | |
| Operating profit (loss) | 9901 | -€123,646 | €48,670 | +€172,316 | |
| Financial income | 75/76B | €5 | - | -€5 | |
| Recurring financial income | 75 | €5 | - | -€5 | |
| Financial charges | 65/66B | €7,212 | €4,786 | -€2,426 | -33.6% |
| Recurring financial charges | 65 | €7,212 | €4,786 | -€2,426 | -33.6% |
| Profit (loss) for the period before taxes | 9903 | -€130,853 | €43,884 | +€174,737 | |
| Income taxes | 67/77 | - | €413 | +€413 | |
| Profit (loss) for the period | 9904 | -€130,853 | €43,471 | +€174,325 | |
| Profit (loss) for the period to be appropriated | 9905 | -€130,853 | €43,471 | +€174,325 |
Source: filed annual accounts (NBB), financial years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.