PlanD: 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.
PlanD
Largest movements
- Receivables within one year -€15,263
down €15,263 (-99.3%), from €15,370 to €107
- Tangible fixed assets +€4,269
up €4,269 (+38.2%), from €11,189 to €15,458
of which Plant, machinery and equipment: +€5,037
- Deferred charges and accrued income -€301
down €301 (-31.2%), from €962 to €662
- Trade debts -€8,290
down €8,290 (-31.0%), from €26,760 to €18,470
- Profit (loss) carried forward -€3,385
down €3,385 (-13.5%), from -€25,144 to -€28,530
- Other debts +€487
up €487 (+3.8%), from €12,988 to €13,475
- Gross operating margin -€10,753
down €10,753 (-84.8%), from €12,675 to €1,922
- Depreciation -€1,937
down €1,937 (-29.7%), from €6,529 to €4,591
- Other operating charges +€558
up €558 (+796%), from €70 to €628
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 | €27,823 | €16,582 | -€11,241 | -40.4% |
| Fixed assets | 21/28 | €11,189 | €15,458 | +€4,269 | +38.2% |
| Tangible fixed assets | 22/27 | €11,189 | €15,458 | +€4,269 | +38.2% |
| Plant, machinery and equipment | 23 | €8,840 | €13,878 | +€5,037 | +57.0% |
| Furniture and vehicles | 24 | €2,349 | €1,580 | -€768 | -32.7% |
| Current assets | 29/58 | €16,634 | €1,124 | -€15,510 | -93.2% |
| Amounts receivable within one year | 40/41 | €15,370 | €107 | -€15,263 | -99.3% |
| Trade receivables | 40 | €15,370 | €107 | -€15,263 | -99.3% |
| Cash at bank and in hand | 54/58 | €302 | €356 | +€54 | +17.9% |
| Deferred charges and accrued income | 490/1 | €962 | €662 | -€301 | -31.2% |
| Total equity and liabilities | 10/49 | €27,823 | €16,582 | -€11,241 | -40.4% |
| Equity | 10/15 | -€12,144 | -€15,530 | -€3,385 | -27.9% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Reserves | 13 | €7,000 | €7,000 | = | 0.0% |
| Distributable reserves | 133 | €7,000 | €7,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,144 | -€28,530 | -€3,385 | -13.5% |
| Amounts payable | 17/49 | €39,967 | €32,112 | -€7,856 | -19.7% |
| Amounts payable within one year | 42/48 | €39,967 | €32,112 | -€7,856 | -19.7% |
| Trade debts | 44 | €26,760 | €18,470 | -€8,290 | -31.0% |
| Suppliers | 440/4 | €26,760 | €18,470 | -€8,290 | -31.0% |
| Taxes, remuneration and social security | 45 | €219 | €166 | -€53 | -24.3% |
| Taxes | 450/3 | €219 | €166 | -€53 | -24.3% |
| Other amounts payable | 47/48 | €12,988 | €13,475 | +€487 | +3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,529 | €4,591 | -€1,937 | -29.7% |
| Other operating charges | 640/8 | €70 | €628 | +€558 | +796% |
| Gross operating margin | 9900 | €12,675 | €1,922 | -€10,753 | -84.8% |
| Operating profit (loss) | 9901 | €6,076 | -€3,297 | -€9,373 | |
| Financial income | 75/76B | €0 | €84 | +€84 | +120,214% |
| Recurring financial income | 75 | €0 | €84 | +€84 | +120,214% |
| Financial charges | 65/66B | €134 | €172 | +€38 | +28.5% |
| Recurring financial charges | 65 | €134 | €172 | +€38 | +28.5% |
| Profit (loss) for the period before taxes | 9903 | €5,942 | -€3,385 | -€9,327 | |
| Profit (loss) for the period | 9904 | €5,942 | -€3,385 | -€9,327 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,942 | -€3,385 | -€9,327 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.