PLANET SUN: 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 SUN
Largest movements
- Receivables within one year -€13,738
down €13,738 (-42.3%), from €32,492 to €18,754
of which Trade receivables: -€13,738
- Tangible fixed assets -€9,014
down €9,014 (-38.6%), from €23,356 to €14,342
of which Leasing and similar rights: -€5,615
- Stocks and contracts +€2,484
up €2,484 (+20.0%), from €12,422 to €14,906
- Profit (loss) carried forward -€27,702
down €27,702 (-9.5%), from -€290,512 to -€318,214
- Trade debts +€18,614
up €18,614 (+31.1%), from €59,779 to €78,393
- Short-term financial debts -€18,470
down €18,470 (-9.3%), from €198,271 to €179,801
of which Credit institutions: -€15,242
- Accrued charges and deferred income +€7,559
up €7,559 (+155%), from €4,887 to €12,446
- Gross operating margin -€3,396
down €3,396 (-41.9%), from -€8,098 to -€11,493
- Depreciation +€1,016
up €1,016 (+11.0%), from €9,249 to €10,265
- Other operating charges +€994
up €994 (+37.4%), from €2,656 to €3,650
- Financial charges -€959
down €959 (-29.5%), from €3,253 to €2,294
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 | €84,457 | €64,688 | -€19,769 | -23.4% |
| Fixed assets | 21/28 | €23,356 | €14,342 | -€9,014 | -38.6% |
| Tangible fixed assets | 22/27 | €23,356 | €14,342 | -€9,014 | -38.6% |
| Plant, machinery and equipment | 23 | €14,466 | €11,067 | -€3,399 | -23.5% |
| Leasing and similar rights | 25 | €8,890 | €3,275 | -€5,615 | -63.2% |
| Current assets | 29/58 | €61,101 | €50,346 | -€10,755 | -17.6% |
| Stocks and contracts in progress | 3 | €12,422 | €14,906 | +€2,484 | +20.0% |
| Stocks | 30/36 | €12,422 | €14,906 | +€2,484 | +20.0% |
| Amounts receivable within one year | 40/41 | €32,492 | €18,754 | -€13,738 | -42.3% |
| Trade receivables | 40 | €27,661 | €13,923 | -€13,738 | -49.7% |
| Other amounts receivable | 41 | €4,831 | €4,831 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €16,187 | €16,686 | +€499 | +3.1% |
| Total equity and liabilities | 10/49 | €84,457 | €64,688 | -€19,769 | -23.4% |
| Equity | 10/15 | -€271,912 | -€299,614 | -€27,702 | -10.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€290,512 | -€318,214 | -€27,702 | -9.5% |
| Amounts payable | 17/49 | €356,369 | €364,302 | +€7,933 | +2.2% |
| Amounts payable after more than one year | 17 | €75,000 | €75,000 | = | 0.0% |
| Financial debts | 170/4 | €75,000 | €75,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €276,482 | €276,856 | +€375 | +0.1% |
| Financial debts | 43 | €198,271 | €179,801 | -€18,470 | -9.3% |
| Credit institutions | 430/8 | €18,721 | €3,479 | -€15,242 | -81.4% |
| Other loans | 439 | €179,550 | €176,322 | -€3,228 | -1.8% |
| Trade debts | 44 | €59,779 | €78,393 | +€18,614 | +31.1% |
| Suppliers | 440/4 | €59,779 | €78,393 | +€18,614 | +31.1% |
| Advances received on contracts in progress | 46 | €15,583 | €15,583 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €2,848 | €3,079 | +€231 | +8.1% |
| Taxes | 450/3 | €2,848 | €3,079 | +€231 | +8.1% |
| Accrued charges and deferred income | 492/3 | €4,887 | €12,446 | +€7,559 | +155% |
| Non-recurring operating income | 76A | €617 | €2,113 | +€1,496 | +243% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,249 | €10,265 | +€1,016 | +11.0% |
| Other operating charges | 640/8 | €2,656 | €3,650 | +€994 | +37.4% |
| Gross operating margin | 9900 | -€8,098 | -€11,493 | -€3,396 | -41.9% |
| Operating profit (loss) | 9901 | -€20,003 | -€25,408 | -€5,405 | -27.0% |
| Financial charges | 65/66B | €3,253 | €2,294 | -€959 | -29.5% |
| Recurring financial charges | 65 | €3,253 | €2,294 | -€959 | -29.5% |
| Profit (loss) for the period before taxes | 9903 | -€23,256 | -€27,702 | -€4,446 | -19.1% |
| Profit (loss) for the period | 9904 | -€23,256 | -€27,702 | -€4,446 | -19.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,256 | -€27,702 | -€4,446 | -19.1% |
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 21 October 2026 via checked.be.