PlanBis: what changed
What changed
PlanBis
NACE 46.349, Wholesale of beverages, general range
filed annual accounts (NBB)
Net result for the year
-€20,251
2024 · -€24,700+€4,449
Equity
-€51,035
2024 · -€30,785-€20,251
Cash
€109
2024 · €24+€85
Balance sheet total
€12,106
2024 · €29,782-€17,676
Largest movements
Assets
- Receivables within one year -€17,636
down €17,636 (-59.6%), from €29,604 to €11,968
of which Trade receivables: -€17,927
Equity and liabilities
- Profit (loss) carried forward -€20,251
down €20,251 (-54.7%), from -€37,040 to -€57,290
- Trade debts +€2,006
up €2,006 (+22.3%), from €9,005 to €11,012
- Other debts +€488
up €488 (+1.2%), from €41,445 to €41,933
Income statement
- Gross operating margin +€22,726
up €22,726 (+94.4%), from -€24,084 to -€1,358
- Write-downs +€18,165
new in 2025: €18,165
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
-€24,700
Gross operating margin
+€22,726
Write-downs
-€18,165
Other operating charges
-€69
Financial charges
-€43
Result 2025
-€20,251
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€5
Investment
€0
Financing
+€80
Cash 2024
€24
From operations (derived)
+€5
Net result for the year
-€20,251
Receivables within one year
+€17,636
Deferred charges and accrued income
+€125
Trade debts
+€2,006
Other debts
+€488
Financing
+€80
Short-term financial debts
+€80
Cash 2025
€109
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €29,782 | €12,106 | -€17,676 | -59.4% |
| Current assets | 29/58 | €29,782 | €12,106 | -€17,676 | -59.4% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €29,604 | €11,968 | -€17,636 | -59.6% |
| Trade receivables | 40 | €22,935 | €5,008 | -€17,927 | -78.2% |
| Other amounts receivable | 41 | €6,669 | €6,961 | +€291 | +4.4% |
| Cash at bank and in hand | 54/58 | €24 | €109 | +€85 | +359% |
| Deferred charges and accrued income | 490/1 | €154 | €29 | -€125 | -80.9% |
| Total equity and liabilities | 10/49 | €29,782 | €12,106 | -€17,676 | -59.4% |
| Equity | 10/15 | -€30,785 | -€51,035 | -€20,251 | -65.8% |
| Contributions | 10/11 | €6,255 | €6,255 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,040 | -€57,290 | -€20,251 | -54.7% |
| Amounts payable | 17/49 | €60,566 | €63,141 | +€2,575 | +4.3% |
| Amounts payable after more than one year | 17 | €10,000 | €10,000 | = | 0.0% |
| Financial debts | 170/4 | €10,000 | €10,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €50,566 | €53,141 | +€2,575 | +5.1% |
| Financial debts | 43 | €116 | €196 | +€80 | +69.2% |
| Credit institutions | 430/8 | €116 | €196 | +€80 | +69.2% |
| Trade debts | 44 | €9,005 | €11,012 | +€2,006 | +22.3% |
| Suppliers | 440/4 | €9,005 | €11,012 | +€2,006 | +22.3% |
| Other amounts payable | 47/48 | €41,445 | €41,933 | +€488 | +1.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €18,165 | +€18,165 | |
| Other operating charges | 640/8 | €433 | €502 | +€69 | +15.9% |
| Gross operating margin | 9900 | -€24,084 | -€1,358 | +€22,726 | +94.4% |
| Operating profit (loss) | 9901 | -€24,517 | -€20,025 | +€4,492 | +18.3% |
| Financial charges | 65/66B | €183 | €226 | +€43 | +23.6% |
| Recurring financial charges | 65 | €183 | €226 | +€43 | +23.6% |
| Profit (loss) for the period before taxes | 9903 | -€24,700 | -€20,251 | +€4,449 | +18.0% |
| Profit (loss) for the period | 9904 | -€24,700 | -€20,251 | +€4,449 | +18.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€24,700 | -€20,251 | +€4,449 | +18.0% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.