PLANET WINNER: 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 WINNER
Largest movements
- Deferred charges and accrued income -€466,993
down €466,993 (-38.6%), from €1.2m to €741,762
- Financial fixed assets +€335,200
up €335,200 (+5,453%), from €6,147 to €341,348
- Cash +€116,543
up €116,543 (+231%), from €50,404 to €166,947
mainly Deferred charges and accrued income (+€466,993) and Tax, wage and social debts (+€151,875)
- Receivables within one year -€41,268
down €41,268 (-91.1%), from €45,322 to €4,054
of which Trade receivables: -€42,083
- Debts after one year -€410,599
no longer reported in 2025 (was €410,599)
- Tax, wage and social debts +€151,875
up €151,875 (+39.5%), from €384,939 to €536,814
of which Remuneration and social security: +€117,739
- Reserves +€123,136
up €123,136 (+29.7%), from €414,270 to €537,406
- Accrued charges and deferred income +€74,207
up €74,207 (+89.1%), from €83,269 to €157,476
- Staff costs +€454,292
up €454,292 (+27.2%), from €1.7m to €2.1m
- Gross operating margin +€286,911
up €286,911 (+14.3%), from €2.0m to €2.3m
- Write-downs -€84,723
no longer reported in 2025 (was €84,723)
- Financial income +€35,143
up €35,143 (+637%), from €5,518 to €40,661
- Financial charges -€32,633
down €32,633 (-58.1%), from €56,170 to €23,537
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 | €1,326,235 | €1,264,419 | -€61,815 | -4.7% |
| Fixed assets | 21/28 | €21,753 | €351,656 | +€329,902 | +1,517% |
| Tangible fixed assets | 22/27 | €15,606 | €10,308 | -€5,298 | -33.9% |
| Furniture and vehicles | 24 | €14,022 | €9,239 | -€4,783 | -34.1% |
| Other tangible fixed assets | 26 | €1,585 | €1,070 | -€515 | -32.5% |
| Financial fixed assets | 28 | €6,147 | €341,348 | +€335,200 | +5,453% |
| Current assets | 29/58 | €1,304,481 | €912,764 | -€391,718 | -30.0% |
| Amounts receivable within one year | 40/41 | €45,322 | €4,054 | -€41,268 | -91.1% |
| Trade receivables | 40 | €42,083 | - | -€42,083 | |
| Other amounts receivable | 41 | €3,239 | €4,054 | +€815 | +25.2% |
| Cash at bank and in hand | 54/58 | €50,404 | €166,947 | +€116,543 | +231% |
| Deferred charges and accrued income | 490/1 | €1,208,755 | €741,762 | -€466,993 | -38.6% |
| Total equity and liabilities | 10/49 | €1,326,235 | €1,264,419 | -€61,815 | -4.7% |
| Equity | 10/15 | €432,870 | €556,006 | +€123,136 | +28.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €414,270 | €537,406 | +€123,136 | +29.7% |
| Distributable reserves | 133 | €414,270 | €537,406 | +€123,136 | +29.7% |
| Amounts payable | 17/49 | €893,365 | €708,413 | -€184,951 | -20.7% |
| Amounts payable after more than one year | 17 | €410,599 | - | -€410,599 | |
| Financial debts | 170/4 | €410,599 | - | -€410,599 | |
| Amounts payable within one year | 42/48 | €399,496 | €550,938 | +€151,441 | +37.9% |
| Trade debts | 44 | €14,557 | €14,124 | -€434 | -3.0% |
| Suppliers | 440/4 | €14,557 | €14,124 | -€434 | -3.0% |
| Taxes, remuneration and social security | 45 | €384,939 | €536,814 | +€151,875 | +39.5% |
| Taxes | 450/3 | €129,079 | €163,215 | +€34,136 | +26.4% |
| Remuneration and social security | 454/9 | €255,860 | €373,599 | +€117,739 | +46.0% |
| Accrued charges and deferred income | 492/3 | €83,269 | €157,476 | +€74,207 | +89.1% |
| Remuneration, social security and pensions | 62 | €1,673,208 | €2,127,500 | +€454,292 | +27.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,639 | €6,451 | -€188 | -2.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €84,723 | - | -€84,723 | |
| Other operating charges | 640/8 | €3,529 | €3,685 | +€156 | +4.4% |
| Gross operating margin | 9900 | €2,012,025 | €2,298,935 | +€286,911 | +14.3% |
| Operating profit (loss) | 9901 | €243,926 | €161,299 | -€82,627 | -33.9% |
| Financial income | 75/76B | €5,518 | €40,661 | +€35,143 | +637% |
| Recurring financial income | 75 | €5,518 | €40,661 | +€35,143 | +637% |
| Financial charges | 65/66B | €56,170 | €23,537 | -€32,633 | -58.1% |
| Recurring financial charges | 65 | €56,170 | €23,537 | -€32,633 | -58.1% |
| Profit (loss) for the period before taxes | 9903 | €193,275 | €178,423 | -€14,851 | -7.7% |
| Income taxes | 67/77 | €59,980 | €55,287 | -€4,693 | -7.8% |
| Profit (loss) for the period | 9904 | €133,295 | €123,136 | -€10,159 | -7.6% |
| Profit (loss) for the period to be appropriated | 9905 | €133,295 | €123,136 | -€10,159 | -7.6% |
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 19 October 2026 via checked.be.