Planckaert Consult: 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.
Planckaert Consult
Largest movements
- Current investments -€39,984
down €39,984 (-88.9%), from €44,984 to €5,000
- Receivables within one year +€17,246
up €17,246 (+170%), from €10,152 to €27,397
of which Other amounts receivable: +€26,926
- Cash +€15,276
up €15,276 (+49.8%), from €30,679 to €45,955
mainly Other debts (+€48,190) and Current investments (+€39,984)
- Tangible fixed assets -€11,218
down €11,218 (-31.4%), from €35,730 to €24,512
of which Furniture and vehicles: -€11,081
- Receivables after one year -€10,000
no longer reported in 2025 (was €10,000)
- Reserves -€71,250
down €71,250 (-78.2%), from €91,059 to €19,809
of which Distributable reserves: -€71,250
- Other debts +€48,190
up €48,190 (+246%), from €19,591 to €67,781
- Tax, wage and social debts -€6,676
down €6,676 (-52.4%), from €12,735 to €6,059
of which Taxes: -€4,426
- Turnover -€112,735
no longer reported in 2025 (was €112,735)
- Purchases and services -€73,941
no longer reported in 2025 (was €73,941)
- Gross operating margin -€21,005
down €21,005 (-53.8%), from €39,044 to €18,039
- Taxes -€7,331
down €7,331 (-83.0%), from €8,828 to €1,497
- Other operating charges +€4,590
up €4,590 (+485%), from €947 to €5,538
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 | €133,941 | €103,789 | -€30,152 | -22.5% |
| Fixed assets | 21/28 | €35,730 | €24,512 | -€11,218 | -31.4% |
| Tangible fixed assets | 22/27 | €35,730 | €24,512 | -€11,218 | -31.4% |
| Plant, machinery and equipment | 23 | €333 | €195 | -€137 | -41.3% |
| Furniture and vehicles | 24 | €35,398 | €24,317 | -€11,081 | -31.3% |
| Current assets | 29/58 | €98,211 | €79,277 | -€18,934 | -19.3% |
| Amounts receivable after more than one year | 29 | €10,000 | - | -€10,000 | |
| Other amounts receivable | 291 | €10,000 | - | -€10,000 | |
| Amounts receivable within one year | 40/41 | €10,152 | €27,397 | +€17,246 | +170% |
| Trade receivables | 40 | €9,680 | €0 | -€9,680 | -100% |
| Other amounts receivable | 41 | €472 | €27,397 | +€26,926 | +5,707% |
| Current investments | 50/53 | €44,984 | €5,000 | -€39,984 | -88.9% |
| Cash at bank and in hand | 54/58 | €30,679 | €45,955 | +€15,276 | +49.8% |
| Deferred charges and accrued income | 490/1 | €2,397 | €925 | -€1,472 | -61.4% |
| Total equity and liabilities | 10/49 | €133,941 | €103,789 | -€30,152 | -22.5% |
| Equity | 10/15 | €101,059 | €29,809 | -€71,250 | -70.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €91,059 | €19,809 | -€71,250 | -78.2% |
| Non-distributable reserves | 130/1 | €1,000 | €1,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,000 | €1,000 | = | 0.0% |
| Distributable reserves | 133 | €90,059 | €18,809 | -€71,250 | -79.1% |
| Amounts payable | 17/49 | €32,882 | €73,980 | +€41,098 | +125% |
| Amounts payable within one year | 42/48 | €32,882 | €73,980 | +€41,098 | +125% |
| Financial debts | 43 | €550 | €2 | -€548 | -99.6% |
| Credit institutions | 430/8 | €550 | €2 | -€548 | -99.6% |
| Trade debts | 44 | €7 | €138 | +€131 | +1,859% |
| Suppliers | 440/4 | €7 | €138 | +€131 | +1,859% |
| Taxes, remuneration and social security | 45 | €12,735 | €6,059 | -€6,676 | -52.4% |
| Taxes | 450/3 | €10,485 | €6,059 | -€4,426 | -42.2% |
| Remuneration and social security | 454/9 | €2,250 | €0 | -€2,250 | -100% |
| Other amounts payable | 47/48 | €19,591 | €67,781 | +€48,190 | +246% |
| Turnover | 70 | €112,735 | - | -€112,735 | |
| Non-recurring operating income | 76A | €250 | - | -€250 | |
| Goods, raw materials, services and sundry goods | 60/61 | €73,941 | - | -€73,941 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,491 | €11,218 | -€273 | -2.4% |
| Other operating charges | 640/8 | €947 | €5,538 | +€4,590 | +485% |
| Gross operating margin | 9900 | €39,044 | €18,039 | -€21,005 | -53.8% |
| Operating profit (loss) | 9901 | €26,606 | €1,284 | -€25,322 | -95.2% |
| Financial income | 75/76B | €1,159 | €1,125 | -€34 | -2.9% |
| Recurring financial income | 75 | €1,159 | €1,125 | -€34 | -2.9% |
| Financial charges | 65/66B | €128 | €131 | +€3 | +2.5% |
| Recurring financial charges | 65 | €128 | €131 | +€3 | +2.5% |
| Profit (loss) for the period before taxes | 9903 | €27,637 | €2,278 | -€25,359 | -91.8% |
| Income taxes | 67/77 | €8,828 | €1,497 | -€7,331 | -83.0% |
| Profit (loss) for the period | 9904 | €18,809 | €781 | -€18,028 | -95.8% |
| Profit (loss) for the period to be appropriated | 9905 | €18,809 | €781 | -€18,028 | -95.8% |
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 15 October 2026 via checked.be.