Plancke Consulting: 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.
Plancke Consulting
Largest movements
- Receivables within one year +€93,919
up €93,919 (+40.5%), from €231,901 to €325,819
of which Other amounts receivable: +€100,169
- Tangible fixed assets -€39,627
down €39,627 (-7.4%), from €535,577 to €495,949
of which Land and buildings: -€22,761
- Cash +€15,739
up €15,739 (+128%), from €12,285 to €28,024
mainly Trade debts (+€44,745) and Net result for the year (+€42,822)
- Trade debts +€44,745
up €44,745 (+111%), from €40,151 to €84,896
- Other debts +€39,000
up €39,000, from €0 to €39,000
- Debts after one year -€19,451
down €19,451 (-21.6%), from €90,110 to €70,658
- Gross operating margin +€17,043
up €17,043 (+19.7%), from €86,330 to €103,373
- Taxes +€9,344
up €9,344 (+85.1%), from €10,976 to €20,320
- Financial income +€4,322
up €4,322 (+46.9%), from €9,221 to €13,543
- Financial charges -€1,296
down €1,296 (-15.0%), from €8,652 to €7,356
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 | €823,601 | €887,950 | +€64,348 | +7.8% |
| Fixed assets | 21/28 | €535,577 | €495,949 | -€39,627 | -7.4% |
| Tangible fixed assets | 22/27 | €535,577 | €495,949 | -€39,627 | -7.4% |
| Land and buildings | 22 | €488,809 | €466,048 | -€22,761 | -4.7% |
| Plant, machinery and equipment | 23 | €116 | €0 | -€116 | -100% |
| Furniture and vehicles | 24 | €46,651 | €29,901 | -€16,750 | -35.9% |
| Current assets | 29/58 | €288,025 | €392,001 | +€103,976 | +36.1% |
| Amounts receivable within one year | 40/41 | €231,901 | €325,819 | +€93,919 | +40.5% |
| Trade receivables | 40 | €23,939 | €17,689 | -€6,250 | -26.1% |
| Other amounts receivable | 41 | €207,962 | €308,131 | +€100,169 | +48.2% |
| Cash at bank and in hand | 54/58 | €12,285 | €28,024 | +€15,739 | +128% |
| Deferred charges and accrued income | 490/1 | €43,839 | €38,157 | -€5,683 | -13.0% |
| Total equity and liabilities | 10/49 | €823,601 | €887,950 | +€64,348 | +7.8% |
| Equity | 10/15 | €653,000 | €656,822 | +€3,822 | +0.6% |
| Contributions | 10/11 | €200,592 | €200,592 | = | 0.0% |
| Reserves | 13 | €214,544 | €218,365 | +€3,822 | +1.8% |
| Distributable reserves | 133 | €214,544 | €218,365 | +€3,822 | +1.8% |
| Profit (loss) carried forward | 14 | €237,864 | €237,864 | = | 0.0% |
| Amounts payable | 17/49 | €170,601 | €231,128 | +€60,527 | +35.5% |
| Amounts payable after more than one year | 17 | €90,110 | €70,658 | -€19,451 | -21.6% |
| Financial debts | 170/4 | €90,110 | €70,658 | -€19,451 | -21.6% |
| Amounts payable within one year | 42/48 | €80,200 | €160,470 | +€80,269 | +100% |
| Current portion of amounts payable after more than one year | 42 | €26,477 | €26,965 | +€488 | +1.8% |
| Trade debts | 44 | €40,151 | €84,896 | +€44,745 | +111% |
| Suppliers | 440/4 | €40,151 | €84,896 | +€44,745 | +111% |
| Taxes, remuneration and social security | 45 | €13,572 | €9,609 | -€3,963 | -29.2% |
| Taxes | 450/3 | €13,572 | €9,609 | -€3,963 | -29.2% |
| Other amounts payable | 47/48 | €0 | €39,000 | +€39,000 | |
| Accrued charges and deferred income | 492/3 | €291 | €0 | -€291 | -100% |
| Non-recurring operating income | 76A | - | €25,132 | +€25,132 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,810 | €39,627 | -€183 | -0.5% |
| Other operating charges | 640/8 | €6,255 | €6,791 | +€536 | +8.6% |
| Non-recurring operating charges | 66A | €29,872 | €0 | -€29,872 | -100% |
| Gross operating margin | 9900 | €86,330 | €103,373 | +€17,043 | +19.7% |
| Operating profit (loss) | 9901 | €10,393 | €56,955 | +€46,562 | +448% |
| Financial income | 75/76B | €9,221 | €13,543 | +€4,322 | +46.9% |
| Recurring financial income | 75 | €9,221 | €13,543 | +€4,322 | +46.9% |
| Financial charges | 65/66B | €8,652 | €7,356 | -€1,296 | -15.0% |
| Recurring financial charges | 65 | €8,652 | €7,356 | -€1,296 | -15.0% |
| Profit (loss) for the period before taxes | 9903 | €10,961 | €63,142 | +€52,180 | +476% |
| Income taxes | 67/77 | €10,976 | €20,320 | +€9,344 | +85.1% |
| Profit (loss) for the period | 9904 | -€14 | €42,822 | +€42,836 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14 | €42,822 | +€42,836 |
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 29 October 2026 via checked.be.