PLANEO: what changed
Two fiscal 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.
PLANEO
Largest movements
- Tangible fixed assets -€1.2m
down €1.2m (-99.5%), from €1.3m to €6,795
of which Land and buildings: -€1.0m
- Cash +€602,516
up €602,516 (+3042.5%), from €19,803 to €622,319
mainly Investment in fixed assets (net) (+€1.3m) and Net result for the year (+€509,764)
- Debts after one year -€664,913
no longer reported in 2025 (was €664,913)
- Profit (loss) carried forward +€509,764
up €509,764, from -€6,780 to €502,984
- Other debts -€371,067
down €371,067 (-77.5%), from €478,923 to €107,856
- Current portion of long-term debt -€128,434
no longer reported in 2025 (was €128,434)
- Trade debts +€13,728
up €13,728 (+94.3%), from €14,557 to €28,285
- Gross operating margin +€656,641
up €656,641 (+789.4%), from €83,186 to €739,827
- Taxes +€161,703
up €161,703 (+123815.4%), from €131 to €161,834
- Depreciation -€66,334
down €66,334 (-96.1%), from €69,012 to €2,678
- Other operating charges +€45,236
up €45,236 (+315.6%), from €14,331 to €59,567
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 | €1,308,935 | €658,472 | -€650,463 | -49.7% |
| Fixed assets | 21/28 | €1,271,532 | €9,990 | -€1.3m | -99.2% |
| Intangible fixed assets | 21 | €3,830 | €2,500 | -€1,330 | -34.7% |
| Tangible fixed assets | 22/27 | €1,256,495 | €6,795 | -€1.2m | -99.5% |
| Land and buildings | 22 | €1,008,464 | - | -€1.0m | |
| Plant, machinery and equipment | 23 | €9,898 | - | -€9,898 | |
| Furniture and vehicles | 24 | €6,170 | €6,795 | +€626 | +10.1% |
| Other tangible fixed assets | 26 | €231,964 | - | -€231,964 | |
| Financial fixed assets | 28 | €11,207 | €694 | -€10,513 | -93.8% |
| Current assets | 29/58 | €37,403 | €648,483 | +€611,079 | +1633.8% |
| Amounts receivable within one year | 40/41 | €17,600 | €26,163 | +€8,563 | +48.7% |
| Trade receivables | 40 | €12,091 | €8,043 | -€4,049 | -33.5% |
| Other amounts receivable | 41 | €5,509 | €18,121 | +€12,612 | +228.9% |
| Cash at bank and in hand | 54/58 | €19,803 | €622,319 | +€602,516 | +3042.5% |
| Total equity and liabilities | 10/49 | €1,308,935 | €658,472 | -€650,463 | -49.7% |
| Equity | 10/15 | €12,567 | €522,331 | +€509,764 | +4056.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €755 | €755 | = | 0.0% |
| Non-distributable reserves | 130/1 | €755 | €755 | = | 0.0% |
| Reserves not available under the articles | 1311 | €755 | €755 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,780 | €502,984 | +€509,764 | |
| Amounts payable | 17/49 | €1,296,368 | €136,141 | -€1.2m | -89.5% |
| Amounts payable after more than one year | 17 | €664,913 | - | -€664,913 | |
| Financial debts | 170/4 | €664,913 | - | -€664,913 | |
| Amounts payable within one year | 42/48 | €631,454 | €136,141 | -€495,313 | -78.4% |
| Current portion of amounts payable after more than one year | 42 | €128,434 | - | -€128,434 | |
| Trade debts | 44 | €14,557 | €28,285 | +€13,728 | +94.3% |
| Suppliers | 440/4 | €14,557 | €28,285 | +€13,728 | +94.3% |
| Advances received on contracts in progress | 46 | €9,540 | - | -€9,540 | |
| Other amounts payable | 47/48 | €478,923 | €107,856 | -€371,067 | -77.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €69,012 | €2,678 | -€66,334 | -96.1% |
| Other operating charges | 640/8 | €14,331 | €59,567 | +€45,236 | +315.6% |
| Non-recurring operating charges | 66A | €866 | €336 | -€530 | -61.2% |
| Gross operating margin | 9900 | €83,186 | €739,827 | +€656,641 | +789.4% |
| Operating profit (loss) | 9901 | -€1,023 | €677,246 | +€678,269 | |
| Financial income | 75/76B | - | €4,243 | +€4,243 | |
| Recurring financial income | 75 | - | €4,243 | +€4,243 | |
| Financial charges | 65/66B | €16,286 | €9,892 | -€6,394 | -39.3% |
| Recurring financial charges | 65 | €16,286 | €9,892 | -€6,394 | -39.3% |
| Profit (loss) for the period before taxes | 9903 | -€17,309 | €671,597 | +€688,906 | |
| Income taxes | 67/77 | €131 | €161,834 | +€161,703 | +123815.4% |
| Profit (loss) for the period | 9904 | -€17,439 | €509,764 | +€527,203 | |
| Profit (loss) for the period to be appropriated | 9905 | -€17,439 | €509,764 | +€527,203 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.