PLANE TREES: 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 TREES
Largest movements
- Cash +€30,980
up €30,980 (+30.9%), from €100,184 to €131,163
mainly Net result for the year (+€22,069) and Receivables within one year (+€21,477)
- Receivables within one year -€21,477
down €21,477 (-78.6%), from €27,328 to €5,851
of which Trade receivables: -€20,558
- Reserves +€15,634
up €15,634 (+8.2%), from €189,742 to €205,376
of which Distributable reserves: +€15,634
- Accrued charges and deferred income -€3,460
down €3,460 (-87.1%), from €3,971 to €512
- Gross operating margin -€8,271
down €8,271 (-19.2%), from €43,058 to €34,787
- Financial charges -€3,080
down €3,080 (-87.2%), from €3,532 to €452
- Financial income +€1,168
up €1,168 (+163.0%), from €717 to €1,885
- Taxes +€607
up €607 (+5.4%), from €11,288 to €11,896
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 | €217,357 | €226,900 | +€9,543 | +4.4% |
| Fixed assets | 21/28 | €3,005 | €1,931 | -€1,074 | -35.8% |
| Tangible fixed assets | 22/27 | €2,755 | €1,681 | -€1,074 | -39.0% |
| Plant, machinery and equipment | 23 | €1,169 | €853 | -€316 | -27.0% |
| Furniture and vehicles | 24 | €1,586 | €827 | -€759 | -47.8% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €214,352 | €224,969 | +€10,618 | +5.0% |
| Amounts receivable within one year | 40/41 | €27,328 | €5,851 | -€21,477 | -78.6% |
| Trade receivables | 40 | €26,108 | €5,550 | -€20,558 | -78.7% |
| Other amounts receivable | 41 | €1,220 | €301 | -€919 | -75.3% |
| Current investments | 50/53 | €86,420 | €86,879 | +€459 | +0.5% |
| Cash at bank and in hand | 54/58 | €100,184 | €131,163 | +€30,980 | +30.9% |
| Deferred charges and accrued income | 490/1 | €420 | €1,076 | +€657 | +156.4% |
| Total equity and liabilities | 10/49 | €217,357 | €226,900 | +€9,543 | +4.4% |
| Equity | 10/15 | €202,142 | €217,776 | +€15,634 | +7.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €189,742 | €205,376 | +€15,634 | +8.2% |
| Tax-exempt reserves | 132 | €79 | €79 | = | 0.0% |
| Distributable reserves | 133 | €189,664 | €205,298 | +€15,634 | +8.2% |
| Amounts payable | 17/49 | €15,214 | €9,124 | -€6,091 | -40.0% |
| Amounts payable within one year | 42/48 | €11,243 | €8,612 | -€2,631 | -23.4% |
| Trade debts | 44 | €3,239 | €1,216 | -€2,023 | -62.5% |
| Suppliers | 440/4 | €3,239 | €1,216 | -€2,023 | -62.5% |
| Taxes, remuneration and social security | 45 | €1,515 | €2,105 | +€590 | +39.0% |
| Taxes | 450/3 | €1,515 | €2,105 | +€590 | +39.0% |
| Other amounts payable | 47/48 | €6,490 | €5,291 | -€1,199 | -18.5% |
| Accrued charges and deferred income | 492/3 | €3,971 | €512 | -€3,460 | -87.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,162 | €1,074 | -€88 | -7.6% |
| Other operating charges | 640/8 | €1,292 | €1,181 | -€111 | -8.6% |
| Gross operating margin | 9900 | €43,058 | €34,787 | -€8,271 | -19.2% |
| Operating profit (loss) | 9901 | €40,603 | €32,532 | -€8,072 | -19.9% |
| Financial income | 75/76B | €717 | €1,885 | +€1,168 | +163.0% |
| Recurring financial income | 75 | €717 | €1,885 | +€1,168 | +163.0% |
| Financial charges | 65/66B | €3,532 | €452 | -€3,080 | -87.2% |
| Recurring financial charges | 65 | €3,532 | €452 | -€3,080 | -87.2% |
| Profit (loss) for the period before taxes | 9903 | €37,788 | €33,965 | -€3,824 | -10.1% |
| Income taxes | 67/77 | €11,288 | €11,896 | +€607 | +5.4% |
| Profit (loss) for the period | 9904 | €26,500 | €22,069 | -€4,431 | -16.7% |
| Profit (loss) for the period to be appropriated | 9905 | €26,500 | €22,069 | -€4,431 | -16.7% |
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 10 October 2026 via checked.be.