PLANET: 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.
PLANET
Largest movements
- Receivables within one year +€1.1m
up €1.1m (+1228.9%), from €86,504 to €1.1m
of which Other amounts receivable: +€792,223
- Financial fixed assets -€638,808
down €638,808 (-14.4%), from €4.4m to €3.8m
- Cash +€58,595
up €58,595 (+144.5%), from €40,547 to €99,141
mainly Other debts (+€838,885) and Investment in fixed assets (net) (+€638,616)
- Other debts +€838,885
up €838,885 (+54.0%), from €1.6m to €2.4m
- Reserves -€325,475
down €325,475 (-27.1%), from €1.2m to €875,525
of which Distributable reserves: -€325,475
- Debts after one year -€72,000
down €72,000 (-74.2%), from €97,000 to €25,000
- Financial charges +€374,906
up €374,906 (+1140.5%), from €32,871 to €407,777
- Gross operating margin +€27,165
up €27,165 (+30.6%), from €88,703 to €115,868
- Taxes +€16,051
up €16,051 (+157.8%), from €10,170 to €26,220
- Financial income +€13,720
up €13,720 (+650.0%), from €2,111 to €15,831
- Other operating charges -€1,919
down €1,919 (-25.7%), from €7,456 to €5,538
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,630,156 | €5,096,080 | +€465,924 | +10.1% |
| Fixed assets | 21/28 | €4,496,400 | €3,839,771 | -€656,629 | -14.6% |
| Tangible fixed assets | 22/27 | €67,624 | €49,803 | -€17,821 | -26.4% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Leasing and similar rights | 25 | €67,624 | €49,803 | -€17,821 | -26.4% |
| Financial fixed assets | 28 | €4,428,776 | €3,789,968 | -€638,808 | -14.4% |
| Current assets | 29/58 | €133,756 | €1,256,310 | +€1.1m | +839.3% |
| Amounts receivable within one year | 40/41 | €86,504 | €1,149,587 | +€1.1m | +1228.9% |
| Trade receivables | 40 | €18,281 | €289,141 | +€270,860 | +1481.6% |
| Other amounts receivable | 41 | €68,223 | €860,447 | +€792,223 | +1161.2% |
| Current investments | 50/53 | €3,015 | €3,024 | +€9 | +0.3% |
| Cash at bank and in hand | 54/58 | €40,547 | €99,141 | +€58,595 | +144.5% |
| Deferred charges and accrued income | 490/1 | €3,690 | €4,557 | +€867 | +23.5% |
| Total equity and liabilities | 10/49 | €4,630,156 | €5,096,080 | +€465,924 | +10.1% |
| Equity | 10/15 | €2,891,375 | €2,565,525 | -€325,850 | -11.3% |
| Contributions | 10/11 | €1,690,000 | €1,690,000 | = | 0.0% |
| Capital | 10 | €1,690,000 | €1,690,000 | = | 0.0% |
| Issued capital | 100 | €1,690,000 | €1,690,000 | = | 0.0% |
| Reserves | 13 | €1,201,000 | €875,525 | -€325,475 | -27.1% |
| Non-distributable reserves | 130/1 | €169,000 | €169,000 | = | 0.0% |
| Legal reserve | 130 | €169,000 | €169,000 | = | 0.0% |
| Distributable reserves | 133 | €1,032,000 | €706,525 | -€325,475 | -31.5% |
| Profit (loss) carried forward | 14 | €375 | €0 | -€375 | -100.0% |
| Amounts payable | 17/49 | €1,738,781 | €2,530,555 | +€791,774 | +45.5% |
| Amounts payable after more than one year | 17 | €97,000 | €25,000 | -€72,000 | -74.2% |
| Financial debts | 170/4 | €97,000 | €25,000 | -€72,000 | -74.2% |
| Amounts payable within one year | 42/48 | €1,641,781 | €2,504,556 | +€862,774 | +52.6% |
| Current portion of amounts payable after more than one year | 42 | €73,732 | €72,000 | -€1,732 | -2.3% |
| Trade debts | 44 | €3,534 | €1,506 | -€2,028 | -57.4% |
| Suppliers | 440/4 | €3,534 | €1,506 | -€2,028 | -57.4% |
| Bills of exchange payable | 441 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €11,537 | €39,187 | +€27,650 | +239.7% |
| Taxes | 450/3 | €10,170 | €39,187 | +€29,017 | +285.3% |
| Remuneration and social security | 454/9 | €1,367 | €0 | -€1,367 | -100.0% |
| Other amounts payable | 47/48 | €1,552,978 | €2,391,863 | +€838,885 | +54.0% |
| Accrued charges and deferred income | 492/3 | €0 | €1,000 | +€1,000 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,638 | €18,013 | -€625 | -3.4% |
| Other operating charges | 640/8 | €7,456 | €5,538 | -€1,919 | -25.7% |
| Gross operating margin | 9900 | €88,703 | €115,868 | +€27,165 | +30.6% |
| Operating profit (loss) | 9901 | €62,608 | €92,317 | +€29,708 | +47.5% |
| Financial income | 75/76B | €2,111 | €15,831 | +€13,720 | +650.0% |
| Recurring financial income | 75 | €2,111 | €15,831 | +€13,720 | +650.0% |
| Financial charges | 65/66B | €32,871 | €407,777 | +€374,906 | +1140.5% |
| Recurring financial charges | 65 | €32,871 | €407,777 | +€374,906 | +1140.5% |
| Profit (loss) for the period before taxes | 9903 | €31,848 | -€299,630 | -€331,478 | |
| Income taxes | 67/77 | €10,170 | €26,220 | +€16,051 | +157.8% |
| Profit (loss) for the period | 9904 | €21,679 | -€325,850 | -€347,529 | |
| Profit (loss) for the period to be appropriated | 9905 | €21,679 | -€325,850 | -€347,529 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.