Plane Tree Software: 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.
Plane Tree Software
Largest movements
- Current investments +€25,309
up €25,309 (+35.3%), from €71,774 to €97,082
- Cash +€4,757
up €4,757 (+29.9%), from €15,885 to €20,642
mainly Net result for the year (+€27,407) and Tax, wage and social debts (+€5,830)
- Tangible fixed assets -€1,605
down €1,605 (-30.8%), from €5,210 to €3,605
of which Plant, machinery and equipment: -€1,046
- Profit (loss) carried forward +€19,567
up €19,567, from -€19,567 to €0
- Reserves +€7,841
up €7,841 (+7.5%), from €104,648 to €112,489
of which Distributable reserves: +€7,841
- Tax, wage and social debts +€5,830
up €5,830 (+216%), from €2,700 to €8,530
- Other debts -€3,990
down €3,990 (-68.1%), from €5,863 to €1,873
- Gross operating margin +€49,910
up €49,910, from -€16,959 to €32,951
- Taxes +€3,641
up €3,641 (+3,155%), from €115 to €3,757
- Depreciation +€458
up €458 (+39.9%), from €1,148 to €1,605
- Other operating charges -€355
down €355 (-39.5%), from €899 to €544
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 | €100,845 | €129,946 | +€29,102 | +28.9% |
| Fixed assets | 21/28 | €5,710 | €4,105 | -€1,605 | -28.1% |
| Tangible fixed assets | 22/27 | €5,210 | €3,605 | -€1,605 | -30.8% |
| Plant, machinery and equipment | 23 | €3,971 | €2,925 | -€1,046 | -26.3% |
| Furniture and vehicles | 24 | €1,239 | €680 | -€559 | -45.1% |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €95,135 | €125,842 | +€30,707 | +32.3% |
| Amounts receivable within one year | 40/41 | €5,896 | €6,534 | +€638 | +10.8% |
| Trade receivables | 40 | €5,525 | €6,534 | +€1,009 | +18.3% |
| Other amounts receivable | 41 | €372 | €0 | -€372 | -100% |
| Current investments | 50/53 | €71,774 | €97,082 | +€25,309 | +35.3% |
| Cash at bank and in hand | 54/58 | €15,885 | €20,642 | +€4,757 | +29.9% |
| Deferred charges and accrued income | 490/1 | €1,580 | €1,583 | +€4 | +0.2% |
| Total equity and liabilities | 10/49 | €100,845 | €129,946 | +€29,102 | +28.9% |
| Equity | 10/15 | €91,281 | €118,689 | +€27,407 | +30.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €104,648 | €112,489 | +€7,841 | +7.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €102,788 | €110,629 | +€7,841 | +7.6% |
| Profit (loss) carried forward | 14 | -€19,567 | €0 | +€19,567 | |
| Amounts payable | 17/49 | €9,563 | €11,258 | +€1,695 | +17.7% |
| Amounts payable within one year | 42/48 | €9,563 | €11,258 | +€1,695 | +17.7% |
| Financial debts | 43 | - | €173 | +€173 | |
| Credit institutions | 430/8 | - | €173 | +€173 | |
| Trade debts | 44 | €1,000 | €681 | -€319 | -31.9% |
| Suppliers | 440/4 | €1,000 | €681 | -€319 | -31.9% |
| Taxes, remuneration and social security | 45 | €2,700 | €8,530 | +€5,830 | +216% |
| Taxes | 450/3 | €2,700 | €8,530 | +€5,830 | +216% |
| Other amounts payable | 47/48 | €5,863 | €1,873 | -€3,990 | -68.1% |
| Non-recurring operating income | 76A | €5,936 | €0 | -€5,936 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,148 | €1,605 | +€458 | +39.9% |
| Other operating charges | 640/8 | €899 | €544 | -€355 | -39.5% |
| Non-recurring operating charges | 66A | €137 | €0 | -€137 | -100% |
| Gross operating margin | 9900 | -€16,959 | €32,951 | +€49,910 | |
| Operating profit (loss) | 9901 | -€19,143 | €30,803 | +€49,945 | |
| Financial income | 75/76B | €456 | €441 | -€15 | -3.3% |
| Recurring financial income | 75 | €456 | €441 | -€15 | -3.3% |
| Financial charges | 65/66B | €91 | €80 | -€11 | -12.0% |
| Recurring financial charges | 65 | €91 | €80 | -€11 | -12.0% |
| Profit (loss) for the period before taxes | 9903 | -€18,777 | €31,164 | +€49,941 | |
| Income taxes | 67/77 | €115 | €3,757 | +€3,641 | +3,155% |
| Profit (loss) for the period | 9904 | -€18,893 | €27,407 | +€46,300 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,893 | €27,407 | +€46,300 |
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 13 October 2026 via checked.be.