PLANET SUN: 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 SUN
Largest movements
- Receivables within one year +€268,258
up €268,258 (+397.9%), from €67,422 to €335,680
of which Trade receivables: +€264,876
- Stocks and contracts -€97,667
down €97,667 (-16.1%), from €605,541 to €507,874
- Cash -€55,061
down €55,061 (-49.8%), from €110,608 to €55,546
mainly Receivables within one year (-€268,258) and Trade debts (-€41,909)
- Tangible fixed assets -€14,542
down €14,542 (-34.1%), from €42,625 to €28,083
- Short-term financial debts +€150,000
up €150,000 (+150.0%), from €100,000 to €250,000
- Trade debts -€41,909
down €41,909 (-40.3%), from €103,892 to €61,983
- Current portion of long-term debt -€32,909
down €32,909 (-58.1%), from €56,672 to €23,762
- Profit (loss) carried forward +€30,520
up €30,520 (+6.1%), from €504,423 to €534,944
- Debts after one year -€17,073
down €17,073 (-84.0%), from €20,313 to €3,240
- Gross operating margin -€52,865
down €52,865 (-39.8%), from €132,846 to €79,981
- Write-downs -€32,252
down €32,252, from €26,652 to -€5,600
- Other operating charges -€16,349
down €16,349 (-83.7%), from €19,533 to €3,184
- Financial charges -€9,266
down €9,266 (-29.5%), from €31,444 to €22,178
of which Non-recurring financial charges: -€14,400
- Depreciation -€2,933
down €2,933 (-13.7%), from €21,460 to €18,527
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 | €849,040 | €938,661 | +€89,621 | +10.6% |
| Fixed assets | 21/28 | €61,251 | €36,559 | -€24,692 | -40.3% |
| Intangible fixed assets | 21 | €10,802 | €6,102 | -€4,700 | -43.5% |
| Tangible fixed assets | 22/27 | €42,625 | €28,083 | -€14,542 | -34.1% |
| Plant, machinery and equipment | 23 | €8,170 | €4,227 | -€3,943 | -48.3% |
| Furniture and vehicles | 24 | €5,089 | €1,168 | -€3,921 | -77.1% |
| Other tangible fixed assets | 26 | €29,367 | €22,688 | -€6,678 | -22.7% |
| Financial fixed assets | 28 | €7,824 | €2,374 | -€5,450 | -69.7% |
| Current assets | 29/58 | €787,789 | €902,102 | +€114,313 | +14.5% |
| Stocks and contracts in progress | 3 | €605,541 | €507,874 | -€97,667 | -16.1% |
| Stocks | 30/36 | €605,541 | €507,874 | -€97,667 | -16.1% |
| Amounts receivable within one year | 40/41 | €67,422 | €335,680 | +€268,258 | +397.9% |
| Trade receivables | 40 | €42,586 | €307,462 | +€264,876 | +622.0% |
| Other amounts receivable | 41 | €24,837 | €28,218 | +€3,382 | +13.6% |
| Cash at bank and in hand | 54/58 | €110,608 | €55,546 | -€55,061 | -49.8% |
| Deferred charges and accrued income | 490/1 | €4,218 | €3,002 | -€1,215 | -28.8% |
| Total equity and liabilities | 10/49 | €849,040 | €938,661 | +€89,621 | +10.6% |
| Equity | 10/15 | €526,423 | €556,944 | +€30,520 | +5.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €504,423 | €534,944 | +€30,520 | +6.1% |
| Amounts payable | 17/49 | €322,617 | €381,717 | +€59,101 | +18.3% |
| Amounts payable after more than one year | 17 | €20,313 | €3,240 | -€17,073 | -84.0% |
| Financial debts | 170/4 | €20,313 | €3,240 | -€17,073 | -84.0% |
| Amounts payable within one year | 42/48 | €302,304 | €378,478 | +€76,173 | +25.2% |
| Current portion of amounts payable after more than one year | 42 | €56,672 | €23,762 | -€32,909 | -58.1% |
| Financial debts | 43 | €100,000 | €250,000 | +€150,000 | +150.0% |
| Credit institutions | 430/8 | €100,000 | €250,000 | +€150,000 | +150.0% |
| Trade debts | 44 | €103,892 | €61,983 | -€41,909 | -40.3% |
| Suppliers | 440/4 | €103,892 | €61,983 | -€41,909 | -40.3% |
| Taxes, remuneration and social security | 45 | €26,947 | €29,776 | +€2,829 | +10.5% |
| Taxes | 450/3 | €26,947 | €29,776 | +€2,829 | +10.5% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €14,794 | €12,956 | -€1,837 | -12.4% |
| Remuneration, social security and pensions | 62 | €24 | €0 | -€24 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,460 | €18,527 | -€2,933 | -13.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €26,652 | -€5,600 | -€32,252 | |
| Other operating charges | 640/8 | €19,533 | €3,184 | -€16,349 | -83.7% |
| Gross operating margin | 9900 | €132,846 | €79,981 | -€52,865 | -39.8% |
| Operating profit (loss) | 9901 | €65,177 | €63,870 | -€1,307 | -2.0% |
| Financial income | 75/76B | €568 | €738 | +€170 | +29.9% |
| Recurring financial income | 75 | €568 | €738 | +€170 | +29.9% |
| Financial charges | 65/66B | €31,444 | €22,178 | -€9,266 | -29.5% |
| Recurring financial charges | 65 | €17,044 | €22,178 | +€5,134 | +30.1% |
| Non-recurring financial charges | 66B | €14,400 | €0 | -€14,400 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | €34,302 | €42,430 | +€8,129 | +23.7% |
| Income taxes | 67/77 | €10,510 | €11,910 | +€1,400 | +13.3% |
| Profit (loss) for the period | 9904 | €23,792 | €30,520 | +€6,729 | +28.3% |
| Profit (loss) for the period to be appropriated | 9905 | €23,792 | €30,520 | +€6,729 | +28.3% |
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 8 October 2026 via checked.be.