PLANCHET: 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.
PLANCHET
Largest movements
- Financial fixed assets +€80,000
up €80,000 (+8,000%), from €1,000 to €81,000
- Cash -€23,033
down €23,033 (-88.6%), from €25,994 to €2,962
mainly Investment in fixed assets (net) (-€80,000) and Debts after one year (-€26,418)
- Tangible fixed assets -€12,468
down €12,468 (-2.3%), from €546,916 to €534,448
- Other debts +€78,389
up €78,389 (+15.6%), from €503,376 to €581,765
- Debts after one year -€26,418
down €26,418 (-41.3%), from €63,932 to €37,514
- Profit (loss) carried forward -€20,166
down €20,166 (-53.4%), from -€37,796 to -€57,962
- Trade debts +€9,839
up €9,839 (+349%), from €2,821 to €12,660
- Depreciation -€16,800
down €16,800 (-57.4%), from €29,268 to €12,468
- Gross operating margin -€8,213
down €8,213 (-57.6%), from €14,264 to €6,050
- Financial charges -€2,648
down €2,648 (-37.3%), from €7,099 to €4,450
- Other operating charges +€2,553
up €2,553 (+30.7%), from €8,320 to €10,872
- Financial income -€279
down €279 (-14.8%), from €1,890 to €1,611
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €899,205 | €946,459 | +€47,254 | +5.3% |
| Fixed assets | 21/28 | €547,916 | €615,448 | +€67,532 | +12.3% |
| Tangible fixed assets | 22/27 | €546,916 | €534,448 | -€12,468 | -2.3% |
| Land and buildings | 22 | €546,916 | €534,448 | -€12,468 | -2.3% |
| Financial fixed assets | 28 | €1,000 | €81,000 | +€80,000 | +8,000% |
| Current assets | 29/58 | €351,289 | €331,012 | -€20,278 | -5.8% |
| Stocks and contracts in progress | 3 | €310,762 | €313,438 | +€2,677 | +0.9% |
| Stocks | 30/36 | €310,762 | €313,438 | +€2,677 | +0.9% |
| Amounts receivable within one year | 40/41 | €12,950 | €12,958 | +€8 | +0.1% |
| Trade receivables | 40 | €5,211 | €11,116 | +€5,905 | +113% |
| Other amounts receivable | 41 | €7,739 | €1,842 | -€5,897 | -76.2% |
| Cash at bank and in hand | 54/58 | €25,994 | €2,962 | -€23,033 | -88.6% |
| Deferred charges and accrued income | 490/1 | €1,583 | €1,654 | +€70 | +4.4% |
| Total equity and liabilities | 10/49 | €899,205 | €946,459 | +€47,254 | +5.3% |
| Equity | 10/15 | €301,666 | €281,499 | -€20,166 | -6.7% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €319,001 | €319,001 | = | 0.0% |
| Distributable reserves | 133 | €319,001 | €319,001 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,796 | -€57,962 | -€20,166 | -53.4% |
| Amounts payable | 17/49 | €597,540 | €664,960 | +€67,420 | +11.3% |
| Amounts payable after more than one year | 17 | €63,932 | €37,514 | -€26,418 | -41.3% |
| Financial debts | 170/4 | €63,932 | €37,514 | -€26,418 | -41.3% |
| Amounts payable within one year | 42/48 | €533,608 | €626,246 | +€92,638 | +17.4% |
| Current portion of amounts payable after more than one year | 42 | €22,998 | €26,418 | +€3,420 | +14.9% |
| Trade debts | 44 | €2,821 | €12,660 | +€9,839 | +349% |
| Suppliers | 440/4 | €2,821 | €12,660 | +€9,839 | +349% |
| Advances received on contracts in progress | 46 | €3,703 | €4,314 | +€611 | +16.5% |
| Taxes, remuneration and social security | 45 | €711 | €1,089 | +€378 | +53.2% |
| Taxes | 450/3 | €711 | €1,089 | +€378 | +53.2% |
| Other amounts payable | 47/48 | €503,376 | €581,765 | +€78,389 | +15.6% |
| Accrued charges and deferred income | 492/3 | - | €1,200 | +€1,200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,268 | €12,468 | -€16,800 | -57.4% |
| Other operating charges | 640/8 | €8,320 | €10,872 | +€2,553 | +30.7% |
| Non-recurring operating charges | 66A | - | €37 | +€37 | |
| Gross operating margin | 9900 | €14,264 | €6,050 | -€8,213 | -57.6% |
| Operating profit (loss) | 9901 | -€23,323 | -€17,326 | +€5,997 | +25.7% |
| Financial income | 75/76B | €1,890 | €1,611 | -€279 | -14.8% |
| Recurring financial income | 75 | €1,890 | €1,611 | -€279 | -14.8% |
| Financial charges | 65/66B | €7,099 | €4,450 | -€2,648 | -37.3% |
| Recurring financial charges | 65 | €7,099 | €4,450 | -€2,648 | -37.3% |
| Profit (loss) for the period before taxes | 9903 | -€28,532 | -€20,166 | +€8,366 | +29.3% |
| Income taxes | 67/77 | €0 | - | -€0 | |
| Profit (loss) for the period | 9904 | -€28,532 | -€20,166 | +€8,366 | +29.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,532 | -€20,166 | +€8,366 | +29.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.