PLANCHER: what changed
Two fiscal 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.
PLANCHER
Largest movements
- Cash -€6,316
down €6,316 (-86.5%), from €7,303 to €987
mainly Other debts (-€7,493) and Current portion of long-term debt (-€5,251)
- Receivables within one year -€5,493
no longer reported in 2025 (was €5,493)
- Tangible fixed assets -€487
down €487 (-21.9%), from €2,220 to €1,733
- Other debts -€7,493
down €7,493 (-76.2%), from €9,827 to €2,335
- Current portion of long-term debt -€5,251
no longer reported in 2025 (was €5,251)
- Profit (loss) carried forward +€343
up €343 (+0.4%), from -€92,899 to -€92,556
- Gross operating margin -€24,092
down €24,092 (-69.7%), from €34,570 to €10,478
- Depreciation -€14,000
down €14,000 (-96.6%), from €14,487 to €487
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.
Cash bridge derived
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 | €15,016 | €2,720 | -€12,295 | -81.9% |
| Fixed assets | 21/28 | €2,220 | €1,733 | -€487 | -21.9% |
| Tangible fixed assets | 22/27 | €2,220 | €1,733 | -€487 | -21.9% |
| Land and buildings | 22 | €2,220 | €1,733 | -€487 | -21.9% |
| Current assets | 29/58 | €12,796 | €987 | -€11,809 | -92.3% |
| Amounts receivable within one year | 40/41 | €5,493 | - | -€5,493 | |
| Other amounts receivable | 41 | €5,493 | - | -€5,493 | |
| Cash at bank and in hand | 54/58 | €7,303 | €987 | -€6,316 | -86.5% |
| Total equity and liabilities | 10/49 | €15,016 | €2,720 | -€12,295 | -81.9% |
| Equity | 10/15 | -€223 | €120 | +€343 | |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €74,084 | €74,084 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,523 | €1,523 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,523 | €1,523 | = | 0.0% |
| Distributable reserves | 133 | €72,561 | €72,561 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€92,899 | -€92,556 | +€343 | +0.4% |
| Amounts payable | 17/49 | €15,239 | €2,600 | -€12,639 | -82.9% |
| Amounts payable within one year | 42/48 | €15,239 | €2,600 | -€12,639 | -82.9% |
| Current portion of amounts payable after more than one year | 42 | €5,251 | - | -€5,251 | |
| Trade debts | 44 | €48 | €29 | -€19 | -39.1% |
| Suppliers | 440/4 | €48 | €29 | -€19 | -39.1% |
| Taxes, remuneration and social security | 45 | €112 | €236 | +€124 | +110.4% |
| Taxes | 450/3 | €112 | €236 | +€124 | +110.4% |
| Other amounts payable | 47/48 | €9,827 | €2,335 | -€7,493 | -76.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,487 | €487 | -€14,000 | -96.6% |
| Other operating charges | 640/8 | €9,255 | €9,538 | +€284 | +3.1% |
| Gross operating margin | 9900 | €34,570 | €10,478 | -€24,092 | -69.7% |
| Operating profit (loss) | 9901 | €10,829 | €453 | -€10,376 | -95.8% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €317 | €110 | -€208 | -65.4% |
| Recurring financial charges | 65 | €317 | €110 | -€208 | -65.4% |
| Profit (loss) for the period before taxes | 9903 | €10,511 | €343 | -€10,168 | -96.7% |
| Profit (loss) for the period | 9904 | €10,511 | €343 | -€10,168 | -96.7% |
| Profit (loss) for the period to be appropriated | 9905 | €10,511 | €343 | -€10,168 | -96.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.