PLANICA: what changed
PLANICA
Largest movements
- Cash +€17,031
up €17,031 (+29.0%), from €58,742 to €75,773
mainly Net result for the year (+€45,052) and Other debts (+€22,029)
- Tangible fixed assets -€10,302
down €10,302 (-89.8%), from €11,476 to €1,174
- Receivables within one year +€4,000
up €4,000 (+10.6%), from €37,808 to €41,808
of which Other amounts receivable: +€7,148
- Intangible fixed assets -€2,844
down €2,844 (-44.3%), from €6,426 to €3,582
- Other debts +€22,029
up €22,029 (+95.9%), from €22,971 to €45,000
- Current portion of long-term debt -€11,161
down €11,161 (-93.5%), from €11,932 to €771
- Debts after one year -€2,021
no longer reported in 2025 (was €2,021)
- Gross operating margin +€2,348
up €2,348 (+3.1%), from €75,886 to €78,234
- Other operating charges +€1,899
up €1,899 (+103%), from €1,850 to €3,749
- Taxes +€864
up €864 (+5.8%), from €15,010 to €15,875
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €119,017 | €127,183 | +€8,166 | +6.9% |
| Fixed assets | 21/28 | €17,902 | €4,756 | -€13,145 | -73.4% |
| Intangible fixed assets | 21 | €6,426 | €3,582 | -€2,844 | -44.3% |
| Tangible fixed assets | 22/27 | €11,476 | €1,174 | -€10,302 | -89.8% |
| Furniture and vehicles | 24 | €11,476 | €1,174 | -€10,302 | -89.8% |
| Current assets | 29/58 | €101,116 | €122,427 | +€21,311 | +21.1% |
| Amounts receivable within one year | 40/41 | €37,808 | €41,808 | +€4,000 | +10.6% |
| Trade receivables | 40 | €35,808 | €32,660 | -€3,148 | -8.8% |
| Other amounts receivable | 41 | €2,000 | €9,148 | +€7,148 | +357% |
| Cash at bank and in hand | 54/58 | €58,742 | €75,773 | +€17,031 | +29.0% |
| Deferred charges and accrued income | 490/1 | €4,566 | €4,846 | +€280 | +6.1% |
| Total equity and liabilities | 10/49 | €119,017 | €127,183 | +€8,166 | +6.9% |
| Equity | 10/15 | €74,487 | €74,538 | +€52 | +0.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €69,487 | €69,538 | +€52 | +0.1% |
| Distributable reserves | 133 | €69,487 | €69,538 | +€52 | +0.1% |
| Amounts payable | 17/49 | €44,531 | €52,645 | +€8,114 | +18.2% |
| Amounts payable after more than one year | 17 | €2,021 | - | -€2,021 | |
| Financial debts | 170/4 | €2,021 | - | -€2,021 | |
| Amounts payable within one year | 42/48 | €42,509 | €52,645 | +€10,136 | +23.8% |
| Current portion of amounts payable after more than one year | 42 | €11,932 | €771 | -€11,161 | -93.5% |
| Trade debts | 44 | €4,566 | €4,999 | +€433 | +9.5% |
| Suppliers | 440/4 | €4,566 | €4,999 | +€433 | +9.5% |
| Taxes, remuneration and social security | 45 | €3,041 | €1,875 | -€1,166 | -38.3% |
| Taxes | 450/3 | €3,041 | €1,875 | -€1,166 | -38.3% |
| Other amounts payable | 47/48 | €22,971 | €45,000 | +€22,029 | +95.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,364 | €13,145 | -€219 | -1.6% |
| Other operating charges | 640/8 | €1,850 | €3,749 | +€1,899 | +103% |
| Gross operating margin | 9900 | €75,886 | €78,234 | +€2,348 | +3.1% |
| Operating profit (loss) | 9901 | €60,672 | €61,340 | +€668 | +1.1% |
| Financial income | 75/76B | €15 | €20 | +€4 | +27.3% |
| Recurring financial income | 75 | €15 | €20 | +€4 | +27.3% |
| Financial charges | 65/66B | €594 | €433 | -€160 | -27.0% |
| Recurring financial charges | 65 | €594 | €433 | -€160 | -27.0% |
| Profit (loss) for the period before taxes | 9903 | €60,094 | €60,926 | +€833 | +1.4% |
| Income taxes | 67/77 | €15,010 | €15,875 | +€864 | +5.8% |
| Profit (loss) for the period | 9904 | €45,083 | €45,052 | -€32 | -0.1% |
| Profit (loss) for the period to be appropriated | 9905 | €45,083 | €45,052 | -€32 | -0.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.