PLANET GROUP: 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.
What changed
PLANET GROUP
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€3.5m
2024 · €809,633+€2.7m
Equity
€18.5m
2024 · €23.5m-€5.0m
Cash
€7.1m
2024 · €7.9m-€761,583
Balance sheet total
€65.3m
2024 · €68.2m-€2.8m
Largest movements
Assets
- Receivables within one year -€2.6m
down €2.6m (-10.8%), from €24.6m to €21.9m
of which Other amounts receivable: -€3.8m
- Financial fixed assets +€1.4m
up €1.4m (+5.3%), from €25.9m to €27.3m
- Intangible fixed assets -€786,404
down €786,404 (-20.3%), from €3.9m to €3.1m
- Cash -€761,583
down €761,583 (-9.6%), from €7.9m to €7.1m
mainly Contributions, distributions and other (-€8.5m) and Debts after one year (-€5.6m)
Equity and liabilities
- Debts after one year -€5.6m
down €5.6m (-48.4%), from €11.5m to €5.9m
of which Financial debts: -€3.6m
- Short-term financial debts +€3.9m
up €3.9m (+502%), from €771,865 to €4.7m
- Revaluation surpluses -€3.5m
down €3.5m (-65.7%), from €5.3m to €1.8m
- Other debts +€2.9m
up €2.9m (+9.3%), from €31.0m to €33.9m
- Reserves -€1.5m
down €1.5m (-14.3%), from €10.6m to €9.1m
of which Distributable reserves: -€1.5m
Income statement
- Financial income +€2.5m
up €2.5m (+115%), from €2.2m to €4.7m
of which Non-recurring financial income: +€3.5m
- Turnover +€1.2m
up €1.2m (+34.9%), from €3.5m to €4.8m
- Services and other goods +€1.1m
up €1.1m (+46.5%), from €2.4m to €3.5m
- Financial charges -€310,152
down €310,152 (-20.2%), from €1.5m to €1.2m
- Taxes -€99,324
down €99,324 (-100%), from €99,324 to €0
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.
Result 2024
€809,633
Turnover
+€1.2m
Other operating income
-€33,754
Services and other goods
-€1.1m
Depreciation
-€71,605
Other operating charges
-€10
Other operating items
-€262,700
Financial income
+€2.5m
Financial charges
+€310,152
Taxes
+€99,324
Result 2025
€3.5m
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€9.9m
Investment
-€1.6m
Financing
-€9.1m
Cash 2024
€7.9m
From operations (derived)
+€9.9m
Net result for the year
+€3.5m
Depreciation
+€1.1m
Receivables within one year
+€2.6m
Smaller working-capital items
-€10,919
Trade debts
-€134,138
Other debts
+€2.9m
Investment (derived)
-€1.6m
Investment in fixed assets (net)
-€1.6m
Financing
-€9.1m
Debts after one year
-€5.6m
Current portion of long-term debt
+€1.1m
Short-term financial debts
+€3.9m
Contributions, distributions and other
-€8.5m
Cash 2025
€7.1m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €68,159,591 | €65,321,538 | -€2.8m | -4.2% |
| Fixed assets | 21/28 | €29,968,295 | €30,525,955 | +€557,660 | +1.9% |
| Intangible fixed assets | 21 | €3,878,872 | €3,092,468 | -€786,404 | -20.3% |
| Tangible fixed assets | 22/27 | €145,585 | €110,544 | -€35,041 | -24.1% |
| Furniture and vehicles | 24 | €2,518 | €3,368 | +€850 | +33.7% |
| Other tangible fixed assets | 26 | €143,067 | €107,176 | -€35,890 | -25.1% |
| Financial fixed assets | 28 | €25,943,838 | €27,322,943 | +€1.4m | +5.3% |
| Affiliated companies | 280/1 | €25,943,838 | €27,322,943 | +€1.4m | +5.3% |
| Participating interests | 280 | €25,943,838 | €27,322,943 | +€1.4m | +5.3% |
| Current assets | 29/58 | €38,191,296 | €34,795,583 | -€3.4m | -8.9% |
| Amounts receivable after more than one year | 29 | €5,649,389 | €5,649,389 | = | 0.0% |
| Other amounts receivable | 291 | €5,649,389 | €5,649,389 | = | 0.0% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €24,592,377 | €21,946,938 | -€2.6m | -10.8% |
| Trade receivables | 40 | €3,614,950 | €4,794,416 | +€1.2m | +32.6% |
| Other amounts receivable | 41 | €20,977,427 | €17,152,522 | -€3.8m | -18.2% |
| Current investments | 50/53 | €0 | - | = | |
| Other investments | 51/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €7,907,957 | €7,146,374 | -€761,583 | -9.6% |
| Deferred charges and accrued income | 490/1 | €41,573 | €52,883 | +€11,310 | +27.2% |
| Total equity and liabilities | 10/49 | €68,159,591 | €65,321,538 | -€2.8m | -4.2% |
| Equity | 10/15 | €23,531,635 | €18,545,639 | -€5.0m | -21.2% |
| Contributions | 10/11 | €7,621,350 | €7,621,350 | = | 0.0% |
| Capital | 10 | €7,621,350 | €7,621,350 | = | 0.0% |
| Issued capital | 100 | €7,621,350 | €7,621,350 | = | 0.0% |
| Revaluation surpluses | 12 | €5,282,698 | €1,812,426 | -€3.5m | -65.7% |
| Reserves | 13 | €10,627,587 | €9,111,863 | -€1.5m | -14.3% |
| Non-distributable reserves | 130/1 | €762,135 | €762,135 | = | 0.0% |
| Legal reserve | 130 | €762,135 | €762,135 | = | 0.0% |
| Distributable reserves | 133 | €9,865,452 | €8,349,728 | -€1.5m | -15.4% |
| Amounts payable | 17/49 | €44,627,955 | €46,775,899 | +€2.1m | +4.8% |
| Amounts payable after more than one year | 17 | €11,465,000 | €5,913,831 | -€5.6m | -48.4% |
| Financial debts | 170/4 | €7,965,000 | €4,320,000 | -€3.6m | -45.8% |
| Other loans | 174 | €7,965,000 | €4,320,000 | -€3.6m | -45.8% |
| Trade debts | 175 | €3,500,000 | €1,593,831 | -€1.9m | -54.5% |
| Suppliers | 1750 | €3,500,000 | €1,593,831 | -€1.9m | -54.5% |
| Amounts payable within one year | 42/48 | €33,155,197 | €40,853,919 | +€7.7m | +23.2% |
| Current portion of amounts payable after more than one year | 42 | €0 | €1,062,554 | +€1.1m | |
| Financial debts | 43 | €771,865 | €4,650,000 | +€3.9m | +502% |
| Credit institutions | 430/8 | €771,865 | €4,650,000 | +€3.9m | +502% |
| Trade debts | 44 | €1,340,800 | €1,206,662 | -€134,138 | -10.0% |
| Suppliers | 440/4 | €1,340,800 | €1,206,662 | -€134,138 | -10.0% |
| Other amounts payable | 47/48 | €31,042,532 | €33,934,703 | +€2.9m | +9.3% |
| Accrued charges and deferred income | 492/3 | €7,758 | €8,149 | +€391 | +5.0% |
| Operating income | 70/76A | €3,787,193 | €4,782,902 | +€995,709 | +26.3% |
| Turnover | 70 | €3,544,694 | €4,782,902 | +€1.2m | +34.9% |
| Other operating income | 74 | €33,754 | €0 | -€33,754 | -100% |
| Non-recurring operating income | 76A | €208,745 | €0 | -€208,745 | -100% |
| Operating charges | 60/66A | €3,523,716 | €4,762,564 | +€1.2m | +35.2% |
| Goods for resale, raw materials and consumables | 60 | €0 | - | = | |
| Purchases | 600/8 | €0 | - | = | |
| Services and other goods | 61 | €2,393,150 | €3,506,428 | +€1.1m | +46.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €982,139 | €1,053,743 | +€71,605 | +7.3% |
| Other operating charges | 640/8 | €1,133 | €1,143 | +€10 | +0.9% |
| Non-recurring operating charges | 66A | €147,295 | €201,250 | +€53,955 | +36.6% |
| Operating profit (loss) | 9901 | €263,476 | €20,338 | -€243,138 | -92.3% |
| Financial income | 75/76B | €2,179,170 | €4,687,474 | +€2.5m | +115% |
| Recurring financial income | 75 | €2,179,170 | €1,217,202 | -€961,967 | -44.1% |
| Income from financial fixed assets | 750 | €1,000,000 | €500,000 | -€500,000 | -50.0% |
| Income from current assets | 751 | €1,179,106 | €717,202 | -€461,903 | -39.2% |
| Other financial income | 752/9 | €64 | €0 | -€64 | -100% |
| Non-recurring financial income | 76B | - | €3,470,272 | +€3.5m | |
| Financial charges | 65/66B | €1,533,688 | €1,223,536 | -€310,152 | -20.2% |
| Recurring financial charges | 65 | €1,533,688 | €1,223,536 | -€310,152 | -20.2% |
| Debt charges | 650 | €1,494,582 | €1,218,440 | -€276,142 | -18.5% |
| Other financial charges | 652/9 | €39,107 | €5,097 | -€34,010 | -87.0% |
| Profit (loss) for the period before taxes | 9903 | €908,958 | €3,484,276 | +€2.6m | +283% |
| Income taxes | 67/77 | €99,324 | €0 | -€99,324 | -100% |
| Taxes | 670/3 | €99,324 | €0 | -€99,324 | -100% |
| Profit (loss) for the period | 9904 | €809,633 | €3,484,276 | +€2.7m | +330% |
| Profit (loss) for the period to be appropriated | 9905 | €809,633 | €3,484,276 | +€2.7m | +330% |
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 20 October 2026 via checked.be.