PLANBUREAU: 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.
PLANBUREAU
Largest movements
- Cash -€39,218
down €39,218 (-40.1%), from €97,788 to €58,570
mainly Net result for the year (-€37,712) and Tax, wage and social debts (-€27,732)
- Receivables within one year -€15,682
down €15,682 (-17.7%), from €88,800 to €73,118
of which Trade receivables: -€18,800
- Profit (loss) carried forward -€37,712
down €37,712 (-25.9%), from -€145,669 to -€183,381
- Tax, wage and social debts -€27,732
down €27,732 (-12.6%), from €219,883 to €192,150
of which Taxes: -€40,973
- Trade debts +€11,277
up €11,277 (+206%), from €5,471 to €16,748
- Staff costs -€47,353
down €47,353 (-5.6%), from €840,097 to €792,744
- Gross operating margin -€13,472
down €13,472 (-1.7%), from €770,150 to €756,678
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 | €186,675 | €131,775 | -€54,899 | -29.4% |
| Fixed assets | 21/28 | €87 | €87 | = | 0.0% |
| Financial fixed assets | 28 | €87 | €87 | = | 0.0% |
| Current assets | 29/58 | €186,588 | €131,689 | -€54,899 | -29.4% |
| Amounts receivable within one year | 40/41 | €88,800 | €73,118 | -€15,682 | -17.7% |
| Trade receivables | 40 | €88,800 | €70,000 | -€18,800 | -21.2% |
| Other amounts receivable | 41 | - | €3,118 | +€3,118 | |
| Cash at bank and in hand | 54/58 | €97,788 | €58,570 | -€39,218 | -40.1% |
| Total equity and liabilities | 10/49 | €186,675 | €131,775 | -€54,899 | -29.4% |
| Equity | 10/15 | -€39,411 | -€77,123 | -€37,712 | -95.7% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €44,758 | €44,758 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,158 | €8,158 | = | 0.0% |
| Distributable reserves | 133 | €30,450 | €30,450 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€145,669 | -€183,381 | -€37,712 | -25.9% |
| Amounts payable | 17/49 | €226,086 | €208,898 | -€17,187 | -7.6% |
| Amounts payable within one year | 42/48 | €225,354 | €208,898 | -€16,456 | -7.3% |
| Trade debts | 44 | €5,471 | €16,748 | +€11,277 | +206% |
| Suppliers | 440/4 | €5,471 | €16,748 | +€11,277 | +206% |
| Taxes, remuneration and social security | 45 | €219,883 | €192,150 | -€27,732 | -12.6% |
| Taxes | 450/3 | €66,832 | €25,859 | -€40,973 | -61.3% |
| Remuneration and social security | 454/9 | €153,051 | €166,292 | +€13,241 | +8.7% |
| Accrued charges and deferred income | 492/3 | €732 | - | -€732 | |
| Remuneration, social security and pensions | 62 | €840,097 | €792,744 | -€47,353 | -5.6% |
| Other operating charges | 640/8 | €1,251 | €1,230 | -€21 | -1.7% |
| Gross operating margin | 9900 | €770,150 | €756,678 | -€13,472 | -1.7% |
| Operating profit (loss) | 9901 | -€71,198 | -€37,296 | +€33,903 | +47.6% |
| Financial charges | 65/66B | €536 | €40 | -€496 | -92.5% |
| Recurring financial charges | 65 | €536 | €40 | -€496 | -92.5% |
| Profit (loss) for the period before taxes | 9903 | -€71,734 | -€37,336 | +€34,398 | +48.0% |
| Income taxes | 67/77 | €358 | €376 | +€18 | +4.9% |
| Profit (loss) for the period | 9904 | -€72,093 | -€37,712 | +€34,381 | +47.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€72,093 | -€37,712 | +€34,381 | +47.7% |
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.