PLANET CONSULTING: 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 CONSULTING
Largest movements
- Cash +€129,650
up €129,650 (+52.9%), from €245,090 to €374,740
mainly Net result for the year (+€56,789) and Depreciation (+€39,459)
- Tangible fixed assets -€39,459
down €39,459 (-20.3%), from €194,054 to €154,596
of which Land and buildings: -€38,870
- Receivables within one year -€31,000
down €31,000 (-58.6%), from €52,938 to €21,937
- Reserves +€56,000
up €56,000 (+161%), from €34,859 to €90,859
- Tax, wage and social debts +€6,168
up €6,168 (+15.9%), from €38,705 to €44,873
- Trade debts -€6,107
down €6,107 (-68.7%), from €8,884 to €2,777
- Gross operating margin +€27,832
up €27,832 (+28.2%), from €98,557 to €126,389
- Taxes +€5,916
up €5,916 (+41.4%), from €14,302 to €20,217
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 | €496,639 | €553,765 | +€57,126 | +11.5% |
| Fixed assets | 21/28 | €194,054 | €154,596 | -€39,459 | -20.3% |
| Tangible fixed assets | 22/27 | €194,054 | €154,596 | -€39,459 | -20.3% |
| Land and buildings | 22 | €192,878 | €154,008 | -€38,870 | -20.2% |
| Furniture and vehicles | 24 | €1,176 | €588 | -€588 | -50.0% |
| Current assets | 29/58 | €302,585 | €399,169 | +€96,585 | +31.9% |
| Amounts receivable within one year | 40/41 | €52,938 | €21,937 | -€31,000 | -58.6% |
| Trade receivables | 40 | €52,938 | €21,937 | -€31,000 | -58.6% |
| Cash at bank and in hand | 54/58 | €245,090 | €374,740 | +€129,650 | +52.9% |
| Deferred charges and accrued income | 490/1 | €4,558 | €2,492 | -€2,066 | -45.3% |
| Total equity and liabilities | 10/49 | €496,639 | €553,765 | +€57,126 | +11.5% |
| Equity | 10/15 | €231,188 | €287,977 | +€56,789 | +24.6% |
| Contributions | 10/11 | €107,605 | €107,605 | = | 0.0% |
| Capital | 10 | €0 | - | = | |
| Issued capital | 100 | €0 | - | = | |
| Uncalled capital | 101 | €0 | - | = | |
| Contributions outside capital | 11 | €107,605 | €107,605 | = | 0.0% |
| Other | 1109/19 | €107,605 | €107,605 | = | 0.0% |
| Reserves | 13 | €34,859 | €90,859 | +€56,000 | +161% |
| Non-distributable reserves | 130/1 | €34,859 | €90,859 | +€56,000 | +161% |
| Legal reserve | 130 | €1,859 | €1,859 | = | 0.0% |
| Other | 1319 | €33,000 | €89,000 | +€56,000 | +170% |
| Profit (loss) carried forward | 14 | €88,724 | €89,513 | +€789 | +0.9% |
| Amounts payable | 17/49 | €265,451 | €265,788 | +€337 | +0.1% |
| Amounts payable within one year | 42/48 | €256,374 | €256,711 | +€337 | +0.1% |
| Trade debts | 44 | €8,884 | €2,777 | -€6,107 | -68.7% |
| Suppliers | 440/4 | €8,884 | €2,777 | -€6,107 | -68.7% |
| Taxes, remuneration and social security | 45 | €38,705 | €44,873 | +€6,168 | +15.9% |
| Taxes | 450/3 | €38,705 | €44,873 | +€6,168 | +15.9% |
| Other amounts payable | 47/48 | €208,785 | €209,061 | +€276 | +0.1% |
| Accrued charges and deferred income | 492/3 | €9,077 | €9,077 | -€0 | 0.0% |
| Non-recurring operating income | 76A | - | €42,178 | +€42,178 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €39,858 | €39,459 | -€399 | -1.0% |
| Other operating charges | 640/8 | €1,465 | €1,093 | -€372 | -25.4% |
| Gross operating margin | 9900 | €98,557 | €126,389 | +€27,832 | +28.2% |
| Operating profit (loss) | 9901 | €57,234 | €85,837 | +€28,603 | +50.0% |
| Financial income | 75/76B | €296 | €537 | +€241 | +81.6% |
| Recurring financial income | 75 | €296 | €537 | +€241 | +81.6% |
| Financial charges | 65/66B | €9,094 | €9,367 | +€273 | +3.0% |
| Recurring financial charges | 65 | €9,094 | €9,367 | +€273 | +3.0% |
| Profit (loss) for the period before taxes | 9903 | €48,435 | €77,006 | +€28,571 | +59.0% |
| Income taxes | 67/77 | €14,302 | €20,217 | +€5,916 | +41.4% |
| Profit (loss) for the period | 9904 | €34,134 | €56,789 | +€22,655 | +66.4% |
| Profit (loss) for the period to be appropriated | 9905 | €34,134 | €56,789 | +€22,655 | +66.4% |
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 14 October 2026 via checked.be.