PLANEX: 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.
PLANEX
Largest movements
- Tangible fixed assets +€6,315
up €6,315 (+3.6%), from €173,066 to €179,381
of which Furniture and vehicles: +€13,445
- Cash +€5,352
up €5,352 (+39.8%), from €13,447 to €18,799
mainly Depreciation (+€28,859) and Net result for the year (+€15,229)
- Receivables within one year -€4,734
down €4,734 (-7.5%), from €62,763 to €58,029
of which Other amounts receivable: -€3,739
- Deferred charges and accrued income +€4,163
up €4,163 (+59.6%), from €6,988 to €11,151
- Reserves +€15,229
up €15,229 (+11.1%), from €136,892 to €152,121
of which Distributable reserves: +€15,229
- Current portion of long-term debt -€6,748
down €6,748 (-26.4%), from €25,583 to €18,835
- Other debts -€4,138
down €4,138 (-81.0%), from €5,109 to €971
- Trade debts +€3,824
up €3,824 (+35.3%), from €10,824 to €14,648
- Tax, wage and social debts +€3,721
up €3,721 (+28.7%), from €12,952 to €16,673
of which Taxes: +€3,533
- Gross operating margin +€18,062
up €18,062 (+26.3%), from €68,576 to €86,638
- Depreciation -€6,546
down €6,546 (-18.5%), from €35,405 to €28,859
- Taxes +€6,536
up €6,536 (+772.2%), from €846 to €7,383
- Other operating charges +€5,022
up €5,022 (+302.4%), from €1,661 to €6,683
- Financial charges -€4,117
down €4,117 (-46.0%), from €8,958 to €4,841
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 | €321,457 | €332,554 | +€11,097 | +3.5% |
| Fixed assets | 21/28 | €222,259 | €228,574 | +€6,315 | +2.8% |
| Tangible fixed assets | 22/27 | €173,066 | €179,381 | +€6,315 | +3.6% |
| Land and buildings | 22 | €132,932 | €127,578 | -€5,354 | -4.0% |
| Plant, machinery and equipment | 23 | €9,280 | €7,505 | -€1,775 | -19.1% |
| Furniture and vehicles | 24 | €30,853 | €44,298 | +€13,445 | +43.6% |
| Financial fixed assets | 28 | €49,193 | €49,193 | = | 0.0% |
| Current assets | 29/58 | €99,198 | €103,980 | +€4,782 | +4.8% |
| Amounts receivable after more than one year | 29 | €16,000 | €16,000 | = | 0.0% |
| Other amounts receivable | 291 | €16,000 | €16,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €62,763 | €58,029 | -€4,734 | -7.5% |
| Trade receivables | 40 | €28,269 | €27,275 | -€994 | -3.5% |
| Other amounts receivable | 41 | €34,494 | €30,754 | -€3,739 | -10.8% |
| Cash at bank and in hand | 54/58 | €13,447 | €18,799 | +€5,352 | +39.8% |
| Deferred charges and accrued income | 490/1 | €6,988 | €11,151 | +€4,163 | +59.6% |
| Total equity and liabilities | 10/49 | €321,457 | €332,554 | +€11,097 | +3.5% |
| Equity | 10/15 | €198,892 | €214,121 | +€15,229 | +7.7% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €136,892 | €152,121 | +€15,229 | +11.1% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €130,692 | €145,921 | +€15,229 | +11.7% |
| Amounts payable | 17/49 | €122,564 | €118,433 | -€4,132 | -3.4% |
| Amounts payable after more than one year | 17 | €68,098 | €67,306 | -€792 | -1.2% |
| Financial debts | 170/4 | €68,098 | €67,306 | -€792 | -1.2% |
| Amounts payable within one year | 42/48 | €54,467 | €51,127 | -€3,340 | -6.1% |
| Current portion of amounts payable after more than one year | 42 | €25,583 | €18,835 | -€6,748 | -26.4% |
| Trade debts | 44 | €10,824 | €14,648 | +€3,824 | +35.3% |
| Suppliers | 440/4 | €10,824 | €14,648 | +€3,824 | +35.3% |
| Taxes, remuneration and social security | 45 | €12,952 | €16,673 | +€3,721 | +28.7% |
| Taxes | 450/3 | €9,303 | €12,836 | +€3,533 | +38.0% |
| Remuneration and social security | 454/9 | €3,648 | €3,837 | +€188 | +5.2% |
| Other amounts payable | 47/48 | €5,109 | €971 | -€4,138 | -81.0% |
| Remuneration, social security and pensions | 62 | €26,060 | €26,339 | +€278 | +1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,405 | €28,859 | -€6,546 | -18.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €580 | - | -€580 | |
| Other operating charges | 640/8 | €1,661 | €6,683 | +€5,022 | +302.4% |
| Gross operating margin | 9900 | €68,576 | €86,638 | +€18,062 | +26.3% |
| Operating profit (loss) | 9901 | €4,870 | €24,757 | +€19,886 | +408.3% |
| Financial income | 75/76B | €1,661 | €2,696 | +€1,035 | +62.3% |
| Recurring financial income | 75 | €1,661 | €2,696 | +€1,035 | +62.3% |
| Financial charges | 65/66B | €8,958 | €4,841 | -€4,117 | -46.0% |
| Recurring financial charges | 65 | €8,958 | €4,841 | -€4,117 | -46.0% |
| Profit (loss) for the period before taxes | 9903 | -€2,427 | €22,611 | +€25,038 | |
| Income taxes | 67/77 | €846 | €7,383 | +€6,536 | +772.2% |
| Profit (loss) for the period | 9904 | -€3,273 | €15,229 | +€18,502 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,273 | €15,229 | +€18,502 |
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 1 October 2026 via checked.be.