Planche: 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.
Planche
Largest movements
- Receivables within one year +€266,051
up €266,051 (+58.2%), from €457,445 to €723,497
of which Other amounts receivable: +€162,035
- Financial fixed assets +€188,311
up €188,311 (+235%), from €80,000 to €268,311
- Current investments +€35,000
new in 2025: €35,000
- Cash -€33,739
down €33,739 (-14.2%), from €236,779 to €203,041
mainly Receivables within one year (-€266,051) and Investment in fixed assets (net) (-€194,895)
- Reserves +€211,185
up €211,185 (+52.4%), from €402,908 to €614,093
- Debts after one year +€149,661
new in 2025: €149,661
- Trade debts +€92,482
up €92,482 (+62.2%), from €148,726 to €241,208
- Current portion of long-term debt +€35,435
new in 2025: €35,435
- Tax, wage and social debts -€14,609
down €14,609 (-7.2%), from €203,692 to €189,083
of which Taxes: -€14,650
- Gross operating margin -€154,453
down €154,453 (-37.5%), from €411,396 to €256,944
- Financial income +€46,215
up €46,215 (+387%), from €11,951 to €58,166
of which Financial income: +€53,715
- Taxes -€39,682
down €39,682 (-28.6%), from €138,657 to €98,975
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 | €822,464 | €1,298,235 | +€475,771 | +57.8% |
| Fixed assets | 21/28 | €82,615 | €275,831 | +€193,216 | +234% |
| Tangible fixed assets | 22/27 | €2,615 | €7,520 | +€4,905 | +188% |
| Furniture and vehicles | 24 | €2,615 | €1,913 | -€702 | -26.8% |
| Other tangible fixed assets | 26 | - | €5,607 | +€5,607 | |
| Financial fixed assets | 28 | €80,000 | €268,311 | +€188,311 | +235% |
| Current assets | 29/58 | €739,849 | €1,022,404 | +€282,555 | +38.2% |
| Amounts receivable after more than one year | 29 | €42,148 | €46,273 | +€4,125 | +9.8% |
| Other amounts receivable | 291 | €42,148 | €46,273 | +€4,125 | +9.8% |
| Amounts receivable within one year | 40/41 | €457,445 | €723,497 | +€266,051 | +58.2% |
| Trade receivables | 40 | €298,483 | €402,500 | +€104,017 | +34.8% |
| Other amounts receivable | 41 | €158,962 | €320,997 | +€162,035 | +102% |
| Current investments | 50/53 | - | €35,000 | +€35,000 | |
| Cash at bank and in hand | 54/58 | €236,779 | €203,041 | -€33,739 | -14.2% |
| Deferred charges and accrued income | 490/1 | €3,476 | €14,594 | +€11,117 | +320% |
| Total equity and liabilities | 10/49 | €822,464 | €1,298,235 | +€475,771 | +57.8% |
| Equity | 10/15 | €469,055 | €680,240 | +€211,184 | +45.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €402,908 | €614,093 | +€211,185 | +52.4% |
| Distributable reserves | 133 | €402,908 | €614,093 | +€211,185 | +52.4% |
| Profit (loss) carried forward | 14 | €47,547 | €47,547 | -€0 | 0.0% |
| Amounts payable | 17/49 | €353,408 | €617,995 | +€264,586 | +74.9% |
| Amounts payable after more than one year | 17 | - | €149,661 | +€149,661 | |
| Financial debts | 170/4 | - | €149,661 | +€149,661 | |
| Amounts payable within one year | 42/48 | €353,408 | €467,864 | +€114,455 | +32.4% |
| Current portion of amounts payable after more than one year | 42 | - | €35,435 | +€35,435 | |
| Financial debts | 43 | €991 | €638 | -€353 | -35.6% |
| Credit institutions | 430/8 | €991 | €638 | -€353 | -35.6% |
| Trade debts | 44 | €148,726 | €241,208 | +€92,482 | +62.2% |
| Suppliers | 440/4 | €148,726 | €241,208 | +€92,482 | +62.2% |
| Taxes, remuneration and social security | 45 | €203,692 | €189,083 | -€14,609 | -7.2% |
| Taxes | 450/3 | €200,301 | €185,651 | -€14,650 | -7.3% |
| Remuneration and social security | 454/9 | €3,391 | €3,433 | +€42 | +1.2% |
| Other amounts payable | 47/48 | - | €1,500 | +€1,500 | |
| Accrued charges and deferred income | 492/3 | - | €470 | +€470 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €702 | €1,679 | +€978 | +139% |
| Other operating charges | 640/8 | €1,338 | €1,515 | +€177 | +13.2% |
| Gross operating margin | 9900 | €411,396 | €256,944 | -€154,453 | -37.5% |
| Operating profit (loss) | 9901 | €409,357 | €253,749 | -€155,607 | -38.0% |
| Financial income | 75/76B | €11,951 | €58,166 | +€46,215 | +387% |
| Recurring financial income | 75 | €4,451 | €58,166 | +€53,715 | +1,207% |
| Non-recurring financial income | 76B | €7,500 | - | -€7,500 | |
| Financial charges | 65/66B | €340 | €1,755 | +€1,415 | +416% |
| Recurring financial charges | 65 | €340 | €1,755 | +€1,415 | +416% |
| Profit (loss) for the period before taxes | 9903 | €420,967 | €310,160 | -€110,808 | -26.3% |
| Income taxes | 67/77 | €138,657 | €98,975 | -€39,682 | -28.6% |
| Profit (loss) for the period | 9904 | €282,310 | €211,184 | -€71,126 | -25.2% |
| Profit (loss) for the period to be appropriated | 9905 | €282,310 | €211,184 | -€71,126 | -25.2% |
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 20 October 2026 via checked.be.