PLANECT: 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.
PLANECT
Largest movements
- Receivables within one year +€251,009
up €251,009 (+910.8%), from €27,558 to €278,567
of which Trade receivables: +€216,587
- Deferred charges and accrued income +€3,863
up €3,863 (+787.3%), from €491 to €4,354
- Other debts +€161,987
up €161,987 (+238.2%), from €68,013 to €230,000
- Tax, wage and social debts +€89,486
up €89,486 (+887.1%), from €10,088 to €99,574
- Gross operating margin +€219,818
up €219,818 (+244.5%), from €89,900 to €309,718
- Taxes +€57,379
up €57,379 (+312.3%), from €18,371 to €75,750
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 | €84,336 | €338,716 | +€254,379 | +301.6% |
| Fixed assets | 21/28 | €10,243 | €11,285 | +€1,042 | +10.2% |
| Tangible fixed assets | 22/27 | €10,243 | €11,285 | +€1,042 | +10.2% |
| Plant, machinery and equipment | 23 | €679 | €843 | +€163 | +24.0% |
| Furniture and vehicles | 24 | - | €2,023 | +€2,023 | |
| Other tangible fixed assets | 26 | €9,564 | €8,420 | -€1,143 | -12.0% |
| Current assets | 29/58 | €74,093 | €327,430 | +€253,337 | +341.9% |
| Amounts receivable within one year | 40/41 | €27,558 | €278,567 | +€251,009 | +910.8% |
| Trade receivables | 40 | €25,766 | €242,353 | +€216,587 | +840.6% |
| Other amounts receivable | 41 | €1,792 | €36,215 | +€34,422 | +1920.4% |
| Cash at bank and in hand | 54/58 | €46,044 | €44,509 | -€1,535 | -3.3% |
| Deferred charges and accrued income | 490/1 | €491 | €4,354 | +€3,863 | +787.3% |
| Total equity and liabilities | 10/49 | €84,336 | €338,716 | +€254,379 | +301.6% |
| Equity | 10/15 | €4,000 | €5,476 | +€1,476 | +36.9% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Reserves | 13 | - | €1,476 | +€1,476 | |
| Distributable reserves | 133 | - | €1,476 | +€1,476 | |
| Amounts payable | 17/49 | €80,336 | €333,240 | +€252,904 | +314.8% |
| Amounts payable within one year | 42/48 | €80,336 | €333,240 | +€252,904 | +314.8% |
| Trade debts | 44 | €2,235 | €3,666 | +€1,431 | +64.0% |
| Suppliers | 440/4 | €2,235 | €3,666 | +€1,431 | +64.0% |
| Taxes, remuneration and social security | 45 | €10,088 | €99,574 | +€89,486 | +887.1% |
| Taxes | 450/3 | €10,088 | €99,574 | +€89,486 | +887.1% |
| Other amounts payable | 47/48 | €68,013 | €230,000 | +€161,987 | +238.2% |
| Non-recurring operating income | 76A | - | €2,000 | +€2,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,686 | €1,832 | -€854 | -31.8% |
| Other operating charges | 640/8 | €952 | €423 | -€529 | -55.6% |
| Gross operating margin | 9900 | €89,900 | €309,718 | +€219,818 | +244.5% |
| Operating profit (loss) | 9901 | €86,262 | €307,463 | +€221,201 | +256.4% |
| Financial charges | 65/66B | €234 | €238 | +€3 | +1.5% |
| Recurring financial charges | 65 | €234 | €238 | +€3 | +1.5% |
| Profit (loss) for the period before taxes | 9903 | €86,028 | €307,226 | +€221,198 | +257.1% |
| Income taxes | 67/77 | €18,371 | €75,750 | +€57,379 | +312.3% |
| Profit (loss) for the period | 9904 | €67,657 | €231,476 | +€163,819 | +242.1% |
| Profit (loss) for the period to be appropriated | 9905 | €67,657 | €231,476 | +€163,819 | +242.1% |
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.