PLANET B: 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 B
Largest movements
- Financial fixed assets +€5.0m
up €5.0m (+9638.1%), from €51,540 to €5.0m
- Stocks and contracts +€1.8m
up €1.8m (+179.7%), from €1.0m to €2.8m
- Receivables within one year +€1.4m
up €1.4m (+255.5%), from €561,181 to €2.0m
of which Trade receivables: +€804,780
- Intangible fixed assets +€1.4m
up €1.4m (+1363.6%), from €103,694 to €1.5m
- Tangible fixed assets +€288,086
up €288,086 (+96.5%), from €298,641 to €586,727
of which Furniture and vehicles: +€263,127
- Contributions +€7.0m
up €7.0m (+858.0%), from €820,000 to €7.9m
- Trade debts +€2.2m
up €2.2m (+911.6%), from €241,755 to €2.4m
- Debts after one year +€1.3m
up €1.3m (+88.8%), from €1.5m to €2.9m
of which Financial debts: +€1.2m
- Profit (loss) carried forward -€1.1m
down €1.1m (-284.2%), from -€378,186 to -€1.5m
- Short-term financial debts +€283,275
up €283,275 (+15084.9%), from €1,878 to €285,153
- Staff costs +€848,765
up €848,765 (+96.5%), from €879,953 to €1.7m
- Financial charges +€221,871
up €221,871 (+367.7%), from €60,347 to €282,218
- Depreciation +€50,011
up €50,011 (+68.3%), from €73,207 to €123,218
- Financial income +€24,667
up €24,667 (+257.4%), from €9,584 to €34,251
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 | €2,736,256 | €13,006,575 | +€10.3m | +375.3% |
| Fixed assets | 21/28 | €453,875 | €7,123,384 | +€6.7m | +1469.5% |
| Intangible fixed assets | 21 | €103,694 | €1,517,615 | +€1.4m | +1363.6% |
| Tangible fixed assets | 22/27 | €298,641 | €586,727 | +€288,086 | +96.5% |
| Plant, machinery and equipment | 23 | €213,365 | €238,323 | +€24,959 | +11.7% |
| Furniture and vehicles | 24 | €85,277 | €348,403 | +€263,127 | +308.6% |
| Financial fixed assets | 28 | €51,540 | €5,019,042 | +€5.0m | +9638.1% |
| Current assets | 29/58 | €2,282,381 | €5,883,191 | +€3.6m | +157.8% |
| Amounts receivable after more than one year | 29 | €40,000 | €40,000 | = | 0.0% |
| Other amounts receivable | 291 | €40,000 | €40,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €1,001,386 | €2,800,687 | +€1.8m | +179.7% |
| Stocks | 30/36 | €1,001,386 | €2,800,687 | +€1.8m | +179.7% |
| Amounts receivable within one year | 40/41 | €561,181 | €1,995,199 | +€1.4m | +255.5% |
| Trade receivables | 40 | €541,681 | €1,346,461 | +€804,780 | +148.6% |
| Other amounts receivable | 41 | €19,500 | €648,737 | +€629,237 | +3226.9% |
| Current investments | 50/53 | €433 | €433 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €666,032 | €914,755 | +€248,723 | +37.3% |
| Deferred charges and accrued income | 490/1 | €13,350 | €132,118 | +€118,768 | +889.6% |
| Total equity and liabilities | 10/49 | €2,736,256 | €13,006,575 | +€10.3m | +375.3% |
| Equity | 10/15 | €459,789 | €6,420,267 | +€6.0m | +1296.4% |
| Contributions | 10/11 | €820,000 | €7,855,189 | +€7.0m | +858.0% |
| Reserves | 13 | €17,975 | €17,975 | = | 0.0% |
| Distributable reserves | 133 | €17,975 | €17,975 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€378,186 | -€1,452,896 | -€1.1m | -284.2% |
| Amounts payable | 17/49 | €2,276,467 | €6,586,308 | +€4.3m | +189.3% |
| Amounts payable after more than one year | 17 | €1,514,653 | €2,859,232 | +€1.3m | +88.8% |
| Financial debts | 170/4 | €1,514,653 | €2,759,417 | +€1.2m | +82.2% |
| Other amounts payable | 178/9 | - | €99,815 | +€99,815 | |
| Amounts payable within one year | 42/48 | €743,395 | €3,624,655 | +€2.9m | +387.6% |
| Current portion of amounts payable after more than one year | 42 | €207,754 | €374,240 | +€166,486 | +80.1% |
| Financial debts | 43 | €1,878 | €285,153 | +€283,275 | +15084.9% |
| Credit institutions | 430/8 | €1,878 | €285,153 | +€283,275 | +15084.9% |
| Trade debts | 44 | €241,755 | €2,445,605 | +€2.2m | +911.6% |
| Suppliers | 440/4 | €241,755 | €2,445,605 | +€2.2m | +911.6% |
| Taxes, remuneration and social security | 45 | €279,883 | €481,973 | +€202,090 | +72.2% |
| Taxes | 450/3 | €168,243 | €288,353 | +€120,110 | +71.4% |
| Remuneration and social security | 454/9 | €111,640 | €193,621 | +€81,980 | +73.4% |
| Other amounts payable | 47/48 | €12,125 | €37,682 | +€25,557 | +210.8% |
| Accrued charges and deferred income | 492/3 | €18,419 | €102,421 | +€84,001 | +456.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €879,953 | €1,728,718 | +€848,765 | +96.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €73,207 | €123,218 | +€50,011 | +68.3% |
| Other operating charges | 640/8 | €5,642 | €9,980 | +€4,338 | +76.9% |
| Gross operating margin | 9900 | €1,035,809 | €1,036,959 | +€1,150 | +0.1% |
| Operating profit (loss) | 9901 | €77,007 | -€824,957 | -€901,963 | |
| Financial income | 75/76B | €9,584 | €34,251 | +€24,667 | +257.4% |
| Recurring financial income | 75 | €9,584 | €34,251 | +€24,667 | +257.4% |
| Financial charges | 65/66B | €60,347 | €282,218 | +€221,871 | +367.7% |
| Recurring financial charges | 65 | €60,347 | €282,218 | +€221,871 | +367.7% |
| Profit (loss) for the period before taxes | 9903 | €26,243 | -€1,072,924 | -€1.1m | |
| Income taxes | 67/77 | €980 | €1,786 | +€807 | +82.3% |
| Profit (loss) for the period | 9904 | €25,264 | -€1,074,710 | -€1.1m | |
| Profit (loss) for the period to be appropriated | 9905 | €25,264 | -€1,074,710 | -€1.1m |
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 6 October 2026 via checked.be.