PLANCHETTE: 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.
PLANCHETTE
Largest movements
- Receivables within one year +€25,317
up €25,317 (+756.0%), from €3,349 to €28,666
of which Trade receivables: +€28,489
- Stocks and contracts +€4,296
up €4,296 (+35.6%), from €12,071 to €16,367
- Cash -€1,944
down €1,944 (-5.6%), from €34,480 to €32,536
mainly Receivables within one year (-€25,317) and Debts after one year (-€12,347)
- Trade debts +€20,541
up €20,541 (+137.2%), from €14,970 to €35,511
- Tax, wage and social debts +€12,500
up €12,500 (+127.7%), from €9,787 to €22,287
of which Remuneration and social security: +€11,932
- Debts after one year -€12,347
no longer reported in 2025 (was €12,347)
- Profit (loss) carried forward +€6,408
up €6,408 (+10.4%), from €61,638 to €68,045
- Gross operating margin +€36,652
up €36,652 (+18.0%), from €203,718 to €240,370
- Staff costs +€31,010
up €31,010 (+17.3%), from €178,953 to €209,962
- Other operating charges +€4,570
up €4,570 (+909.4%), from €503 to €5,072
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 | €117,721 | €144,918 | +€27,197 | +23.1% |
| Fixed assets | 21/28 | €66,178 | €65,388 | -€790 | -1.2% |
| Tangible fixed assets | 22/27 | €66,178 | €65,388 | -€790 | -1.2% |
| Furniture and vehicles | 24 | €5,965 | €13,758 | +€7,793 | +130.7% |
| Other tangible fixed assets | 26 | €60,213 | €51,630 | -€8,583 | -14.3% |
| Current assets | 29/58 | €51,543 | €79,530 | +€27,987 | +54.3% |
| Stocks and contracts in progress | 3 | €12,071 | €16,367 | +€4,296 | +35.6% |
| Stocks | 30/36 | €12,071 | €16,367 | +€4,296 | +35.6% |
| Amounts receivable within one year | 40/41 | €3,349 | €28,666 | +€25,317 | +756.0% |
| Trade receivables | 40 | €177 | €28,666 | +€28,489 | +16098.1% |
| Other amounts receivable | 41 | €3,172 | - | -€3,172 | |
| Cash at bank and in hand | 54/58 | €34,480 | €32,536 | -€1,944 | -5.6% |
| Deferred charges and accrued income | 490/1 | €1,643 | €1,962 | +€318 | +19.4% |
| Total equity and liabilities | 10/49 | €117,721 | €144,918 | +€27,197 | +23.1% |
| Equity | 10/15 | €67,638 | €74,045 | +€6,408 | +9.5% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €61,638 | €68,045 | +€6,408 | +10.4% |
| Amounts payable | 17/49 | €50,083 | €70,873 | +€20,790 | +41.5% |
| Amounts payable after more than one year | 17 | €12,347 | - | -€12,347 | |
| Financial debts | 170/4 | €12,347 | - | -€12,347 | |
| Amounts payable within one year | 42/48 | €37,736 | €70,722 | +€32,986 | +87.4% |
| Current portion of amounts payable after more than one year | 42 | €250 | - | -€250 | |
| Financial debts | 43 | €12,171 | €12,347 | +€176 | +1.4% |
| Credit institutions | 430/8 | €12,171 | €12,347 | +€176 | +1.4% |
| Trade debts | 44 | €14,970 | €35,511 | +€20,541 | +137.2% |
| Suppliers | 440/4 | €14,970 | €35,511 | +€20,541 | +137.2% |
| Taxes, remuneration and social security | 45 | €9,787 | €22,287 | +€12,500 | +127.7% |
| Taxes | 450/3 | €9,787 | €10,355 | +€568 | +5.8% |
| Remuneration and social security | 454/9 | - | €11,932 | +€11,932 | |
| Other amounts payable | 47/48 | €557 | €576 | +€19 | +3.4% |
| Accrued charges and deferred income | 492/3 | - | €151 | +€151 | |
| Remuneration, social security and pensions | 62 | €178,953 | €209,962 | +€31,010 | +17.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,066 | €12,171 | +€1,105 | +10.0% |
| Other operating charges | 640/8 | €503 | €5,072 | +€4,570 | +909.4% |
| Gross operating margin | 9900 | €203,718 | €240,370 | +€36,652 | +18.0% |
| Operating profit (loss) | 9901 | €13,197 | €13,164 | -€32 | -0.2% |
| Financial income | 75/76B | - | €185 | +€185 | |
| Recurring financial income | 75 | - | €185 | +€185 | |
| Financial charges | 65/66B | €5,397 | €4,082 | -€1,315 | -24.4% |
| Recurring financial charges | 65 | €5,397 | €4,082 | -€1,315 | -24.4% |
| Profit (loss) for the period before taxes | 9903 | €7,800 | €9,268 | +€1,468 | +18.8% |
| Income taxes | 67/77 | €2,441 | €2,860 | +€420 | +17.2% |
| Profit (loss) for the period | 9904 | €5,359 | €6,408 | +€1,048 | +19.6% |
| Profit (loss) for the period to be appropriated | 9905 | €5,359 | €6,408 | +€1,048 | +19.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.