PLANET CONCEPT: 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.
PLANET CONCEPT
Largest movements
- Deferred charges and accrued income +€1,694
new in 2025: €1,694
- Tangible fixed assets -€1,592
down €1,592 (-4.3%), from €37,413 to €35,821
of which Furniture and vehicles: -€2,586
- Cash -€740
down €740 (-11.9%), from €6,235 to €5,494
mainly Net result for the year (-€19,925) and Trade debts (-€11,693)
- Profit (loss) carried forward -€19,925
new in 2025: -€19,925
- Debts after one year +€18,882
up €18,882 (+126%), from €14,955 to €33,837
- Trade debts -€11,693
down €11,693 (-67.0%), from €17,450 to €5,757
- Tax, wage and social debts +€5,042
up €5,042 (+111%), from €4,542 to €9,584
- Current portion of long-term debt +€4,331
up €4,331 (+91.9%), from €4,715 to €9,046
- Gross operating margin -€23,556
down €23,556 (-91.7%), from €25,680 to €2,124
- Other operating charges +€4,156
up €4,156 (+814%), from €510 to €4,666
- Taxes -€4,000
down €4,000 (-88.1%), from €4,542 to €542
- Depreciation +€3,965
up €3,965 (+122%), from €3,262 to €7,228
- Financial charges +€3,072
up €3,072 (+1,604%), from €192 to €3,264
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.
Derived cash bridge
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 | €61,100 | €60,940 | -€160 | -0.3% |
| Fixed assets | 21/28 | €37,413 | €35,821 | -€1,592 | -4.3% |
| Tangible fixed assets | 22/27 | €37,413 | €35,821 | -€1,592 | -4.3% |
| Plant, machinery and equipment | 23 | €1,311 | €2,305 | +€994 | +75.8% |
| Furniture and vehicles | 24 | €36,102 | €33,516 | -€2,586 | -7.2% |
| Current assets | 29/58 | €23,687 | €25,119 | +€1,432 | +6.0% |
| Amounts receivable within one year | 40/41 | €17,452 | €17,930 | +€478 | +2.7% |
| Trade receivables | 40 | €13,469 | €15,345 | +€1,876 | +13.9% |
| Other amounts receivable | 41 | €3,983 | €2,585 | -€1,398 | -35.1% |
| Cash at bank and in hand | 54/58 | €6,235 | €5,494 | -€740 | -11.9% |
| Deferred charges and accrued income | 490/1 | - | €1,694 | +€1,694 | |
| Total equity and liabilities | 10/49 | €61,100 | €60,940 | -€160 | -0.3% |
| Equity | 10/15 | €18,174 | -€1,751 | -€19,925 | |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €17,174 | €17,174 | = | 0.0% |
| Distributable reserves | 133 | €17,174 | €17,174 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€19,925 | -€19,925 | |
| Amounts payable | 17/49 | €42,926 | €62,691 | +€19,765 | +46.0% |
| Amounts payable after more than one year | 17 | €14,955 | €33,837 | +€18,882 | +126% |
| Financial debts | 170/4 | €14,955 | €33,837 | +€18,882 | +126% |
| Amounts payable within one year | 42/48 | €27,971 | €28,854 | +€882 | +3.2% |
| Current portion of amounts payable after more than one year | 42 | €4,715 | €9,046 | +€4,331 | +91.9% |
| Trade debts | 44 | €17,450 | €5,757 | -€11,693 | -67.0% |
| Suppliers | 440/4 | €17,450 | €5,757 | -€11,693 | -67.0% |
| Taxes, remuneration and social security | 45 | €4,542 | €9,584 | +€5,042 | +111% |
| Taxes | 450/3 | €4,542 | €9,584 | +€5,042 | +111% |
| Other amounts payable | 47/48 | €1,264 | €4,467 | +€3,202 | +253% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,262 | €7,228 | +€3,965 | +122% |
| Other operating charges | 640/8 | €510 | €4,666 | +€4,156 | +814% |
| Non-recurring operating charges | 66A | - | €6,356 | +€6,356 | |
| Gross operating margin | 9900 | €25,680 | €2,124 | -€23,556 | -91.7% |
| Operating profit (loss) | 9901 | €21,907 | -€16,126 | -€38,033 | |
| Financial income | 75/76B | - | €7 | +€7 | |
| Recurring financial income | 75 | - | €7 | +€7 | |
| Financial charges | 65/66B | €192 | €3,264 | +€3,072 | +1,604% |
| Recurring financial charges | 65 | €192 | €3,264 | +€3,072 | +1,604% |
| Profit (loss) for the period before taxes | 9903 | €21,716 | -€19,383 | -€41,099 | |
| Income taxes | 67/77 | €4,542 | €542 | -€4,000 | -88.1% |
| Profit (loss) for the period | 9904 | €17,174 | -€19,925 | -€37,099 | |
| Profit (loss) for the period to be appropriated | 9905 | €17,174 | -€19,925 | -€37,099 |
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 28 October 2026 via checked.be.