PLANCKAERT TECHNICS: 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.
PLANCKAERT TECHNICS
Largest movements
- Tangible fixed assets +€158,434
up €158,434 (+53.1%), from €298,464 to €456,897
of which Furniture and vehicles: +€104,607
- Receivables within one year -€42,054
down €42,054 (-11.6%), from €362,112 to €320,059
of which Trade receivables: -€35,118
- Cash +€41,991
up €41,991 (+24.0%), from €175,296 to €217,288
mainly Net result for the year (+€98,791) and Depreciation (+€84,511)
- Debts after one year +€75,527
up €75,527 (+39.9%), from €189,314 to €264,841
- Trade debts +€42,224
up €42,224 (+27.4%), from €153,850 to €196,073
- Other debts +€39,300
new in 2025: €39,300
- Tax, wage and social debts -€34,089
down €34,089 (-47.8%), from €71,279 to €37,190
of which Taxes: -€45,640
- Current portion of long-term debt +€32,000
up €32,000 (+125.4%), from €25,520 to €57,520
- Gross operating margin -€65,032
down €65,032 (-9.2%), from €706,790 to €641,758
- Staff costs +€56,814
up €56,814 (+16.6%), from €342,440 to €399,254
- Taxes -€56,484
down €56,484 (-56.8%), from €99,483 to €43,000
- Depreciation +€30,365
up €30,365 (+56.1%), from €54,146 to €84,511
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 | €950,701 | €1,122,549 | +€171,848 | +18.1% |
| Fixed assets | 21/28 | €298,539 | €467,642 | +€169,104 | +56.6% |
| Tangible fixed assets | 22/27 | €298,464 | €456,897 | +€158,434 | +53.1% |
| Land and buildings | 22 | €161,625 | €142,649 | -€18,976 | -11.7% |
| Plant, machinery and equipment | 23 | €45,770 | €118,573 | +€72,803 | +159.1% |
| Furniture and vehicles | 24 | €91,069 | €195,675 | +€104,607 | +114.9% |
| Financial fixed assets | 28 | €75 | €10,745 | +€10,670 | +14226.7% |
| Current assets | 29/58 | €652,163 | €654,907 | +€2,744 | +0.4% |
| Stocks and contracts in progress | 3 | €113,220 | €114,900 | +€1,680 | +1.5% |
| Stocks | 30/36 | €113,220 | €114,900 | +€1,680 | +1.5% |
| Amounts receivable within one year | 40/41 | €362,112 | €320,059 | -€42,054 | -11.6% |
| Trade receivables | 40 | €349,873 | €314,756 | -€35,118 | -10.0% |
| Other amounts receivable | 41 | €12,239 | €5,303 | -€6,936 | -56.7% |
| Cash at bank and in hand | 54/58 | €175,296 | €217,288 | +€41,991 | +24.0% |
| Deferred charges and accrued income | 490/1 | €1,534 | €2,661 | +€1,127 | +73.4% |
| Total equity and liabilities | 10/49 | €950,701 | €1,122,549 | +€171,848 | +18.1% |
| Equity | 10/15 | €510,739 | €527,625 | +€16,886 | +3.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €504,539 | €521,425 | +€16,886 | +3.3% |
| Distributable reserves | 133 | €504,539 | €521,425 | +€16,886 | +3.3% |
| Amounts payable | 17/49 | €439,962 | €594,924 | +€154,962 | +35.2% |
| Amounts payable after more than one year | 17 | €189,314 | €264,841 | +€75,527 | +39.9% |
| Financial debts | 170/4 | €189,314 | €264,841 | +€75,527 | +39.9% |
| Amounts payable within one year | 42/48 | €250,648 | €330,083 | +€79,435 | +31.7% |
| Current portion of amounts payable after more than one year | 42 | €25,520 | €57,520 | +€32,000 | +125.4% |
| Trade debts | 44 | €153,850 | €196,073 | +€42,224 | +27.4% |
| Suppliers | 440/4 | €153,850 | €196,073 | +€42,224 | +27.4% |
| Taxes, remuneration and social security | 45 | €71,279 | €37,190 | -€34,089 | -47.8% |
| Taxes | 450/3 | €68,450 | €22,810 | -€45,640 | -66.7% |
| Remuneration and social security | 454/9 | €2,829 | €14,380 | +€11,551 | +408.3% |
| Other amounts payable | 47/48 | - | €39,300 | +€39,300 | |
| Remuneration, social security and pensions | 62 | €342,440 | €399,254 | +€56,814 | +16.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,146 | €84,511 | +€30,365 | +56.1% |
| Other operating charges | 640/8 | €4,600 | €9,549 | +€4,950 | +107.6% |
| Gross operating margin | 9900 | €706,790 | €641,758 | -€65,032 | -9.2% |
| Operating profit (loss) | 9901 | €305,604 | €148,444 | -€157,160 | -51.4% |
| Financial income | 75/76B | €1,063 | €2,786 | +€1,723 | +162.0% |
| Recurring financial income | 75 | €1,063 | €2,786 | +€1,723 | +162.0% |
| Financial charges | 65/66B | €4,625 | €9,438 | +€4,813 | +104.1% |
| Recurring financial charges | 65 | €4,625 | €9,438 | +€4,813 | +104.1% |
| Profit (loss) for the period before taxes | 9903 | €302,042 | €141,791 | -€160,251 | -53.1% |
| Income taxes | 67/77 | €99,483 | €43,000 | -€56,484 | -56.8% |
| Profit (loss) for the period | 9904 | €202,558 | €98,791 | -€103,767 | -51.2% |
| Profit (loss) for the period to be appropriated | 9905 | €202,558 | €98,791 | -€103,767 | -51.2% |
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 1 October 2026 via checked.be.