PLANET V & C: 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 V & C
Largest movements
- Current investments -€724,246
down €724,246 (-65.2%), from €1.1m to €386,789
- Receivables within one year -€32,556
down €32,556 (-53.3%), from €61,071 to €28,515
of which Other amounts receivable: -€24,944
- Cash -€31,311
down €31,311 (-22.1%), from €141,616 to €110,305
mainly Contributions, distributions and other (-€1.0m) and Debts after one year (-€19,990)
- Deferred charges and accrued income +€19,117
up €19,117 (+59.7%), from €31,996 to €51,112
- Reserves -€774,000
down €774,000 (-60.0%), from €1.3m to €515,000
- Debts after one year -€19,990
down €19,990 (-24.6%), from €81,372 to €61,382
- Financial income +€205,724
up €205,724 (+329%), from €62,525 to €268,248
- Gross operating margin -€22,112
down €22,112 (-70.4%), from €31,411 to €9,299
- Taxes +€15,311
up €15,311 (+182%), from €8,400 to €23,711
- Other operating charges -€5,091
down €5,091 (-38.6%), from €13,196 to €8,104
- Depreciation -€1,826
down €1,826 (-21.6%), from €8,454 to €6,628
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 | €1,654,269 | €878,644 | -€775,624 | -46.9% |
| Fixed assets | 21/28 | €308,552 | €301,923 | -€6,628 | -2.1% |
| Tangible fixed assets | 22/27 | €18,718 | €12,090 | -€6,628 | -35.4% |
| Plant, machinery and equipment | 23 | €18,718 | €12,090 | -€6,628 | -35.4% |
| Financial fixed assets | 28 | €289,833 | €289,833 | = | 0.0% |
| Current assets | 29/58 | €1,345,717 | €576,721 | -€768,996 | -57.1% |
| Amounts receivable within one year | 40/41 | €61,071 | €28,515 | -€32,556 | -53.3% |
| Trade receivables | 40 | €34,886 | €27,274 | -€7,612 | -21.8% |
| Other amounts receivable | 41 | €26,185 | €1,241 | -€24,944 | -95.3% |
| Current investments | 50/53 | €1,111,035 | €386,789 | -€724,246 | -65.2% |
| Cash at bank and in hand | 54/58 | €141,616 | €110,305 | -€31,311 | -22.1% |
| Deferred charges and accrued income | 490/1 | €31,996 | €51,112 | +€19,117 | +59.7% |
| Total equity and liabilities | 10/49 | €1,654,269 | €878,644 | -€775,624 | -46.9% |
| Equity | 10/15 | €1,537,134 | €764,071 | -€773,063 | -50.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €1,289,000 | €515,000 | -€774,000 | -60.0% |
| Distributable reserves | 133 | €1,289,000 | €515,000 | -€774,000 | -60.0% |
| Profit (loss) carried forward | 14 | €228,134 | €229,071 | +€937 | +0.4% |
| Amounts payable | 17/49 | €117,135 | €114,573 | -€2,562 | -2.2% |
| Amounts payable after more than one year | 17 | €81,372 | €61,382 | -€19,990 | -24.6% |
| Financial debts | 170/4 | €81,372 | €61,382 | -€19,990 | -24.6% |
| Amounts payable within one year | 42/48 | €35,763 | €53,191 | +€17,428 | +48.7% |
| Current portion of amounts payable after more than one year | 42 | €19,101 | €19,990 | +€889 | +4.7% |
| Financial debts | 43 | €2 | - | -€2 | |
| Credit institutions | 430/8 | €2 | - | -€2 | |
| Trade debts | 44 | - | €441 | +€441 | |
| Suppliers | 440/4 | - | €441 | +€441 | |
| Taxes, remuneration and social security | 45 | €6,300 | €22,400 | +€16,100 | +256% |
| Taxes | 450/3 | €6,300 | €22,400 | +€16,100 | +256% |
| Other amounts payable | 47/48 | €10,360 | €10,360 | = | 0.0% |
| Non-recurring operating income | 76A | - | €8,265 | +€8,265 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,454 | €6,628 | -€1,826 | -21.6% |
| Other operating charges | 640/8 | €13,196 | €8,104 | -€5,091 | -38.6% |
| Gross operating margin | 9900 | €31,411 | €9,299 | -€22,112 | -70.4% |
| Operating profit (loss) | 9901 | €9,761 | -€5,434 | -€15,195 | |
| Financial income | 75/76B | €62,525 | €268,248 | +€205,724 | +329% |
| Recurring financial income | 75 | €62,525 | €268,248 | +€205,724 | +329% |
| Financial charges | 65/66B | €5,872 | €5,166 | -€706 | -12.0% |
| Recurring financial charges | 65 | €5,872 | €5,166 | -€706 | -12.0% |
| Profit (loss) for the period before taxes | 9903 | €66,414 | €257,649 | +€191,235 | +288% |
| Income taxes | 67/77 | €8,400 | €23,711 | +€15,311 | +182% |
| Profit (loss) for the period | 9904 | €58,014 | €233,937 | +€175,923 | +303% |
| Profit (loss) for the period to be appropriated | 9905 | €58,014 | €233,937 | +€175,923 | +303% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.