PLANICITY: 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.
PLANICITY
Largest movements
- Receivables within one year -€4,930
down €4,930 (-20.0%), from €24,612 to €19,682
of which Other amounts receivable: -€17,397
- Cash -€2,052
down €2,052 (-45.5%), from €4,507 to €2,455
mainly Trade debts (-€7,683) and Debts after one year (-€5,883)
- Trade debts -€7,683
down €7,683 (-60.4%), from €12,717 to €5,034
- Debts after one year -€5,883
down €5,883 (-9.2%), from €64,017 to €58,134
- Profit (loss) carried forward +€3,260
up €3,260 (+20.5%), from €15,865 to €19,125
- Tax, wage and social debts +€2,257
up €2,257 (+44.8%), from €5,033 to €7,290
- Financial charges +€38,509
up €38,509 (+29,536%), from €130 to €38,640
- Gross operating margin +€32,947
up €32,947 (+251%), from €13,129 to €46,076
- Taxes -€2,244
down €2,244 (-46.2%), from €4,859 to €2,615
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 | €115,440 | €107,690 | -€7,750 | -6.7% |
| Fixed assets | 21/28 | €85,842 | €84,918 | -€924 | -1.1% |
| Tangible fixed assets | 22/27 | €5,556 | €4,632 | -€924 | -16.6% |
| Land and buildings | 22 | €5,358 | €4,632 | -€726 | -13.6% |
| Furniture and vehicles | 24 | €198 | - | -€198 | |
| Financial fixed assets | 28 | €80,286 | €80,286 | = | 0.0% |
| Current assets | 29/58 | €29,598 | €22,772 | -€6,826 | -23.1% |
| Amounts receivable within one year | 40/41 | €24,612 | €19,682 | -€4,930 | -20.0% |
| Trade receivables | 40 | - | €12,467 | +€12,467 | |
| Other amounts receivable | 41 | €24,612 | €7,215 | -€17,397 | -70.7% |
| Cash at bank and in hand | 54/58 | €4,507 | €2,455 | -€2,052 | -45.5% |
| Deferred charges and accrued income | 490/1 | €479 | €635 | +€156 | +32.6% |
| Total equity and liabilities | 10/49 | €115,440 | €107,690 | -€7,750 | -6.7% |
| Equity | 10/15 | €28,265 | €31,525 | +€3,260 | +11.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,865 | €19,125 | +€3,260 | +20.5% |
| Amounts payable | 17/49 | €87,175 | €76,165 | -€11,010 | -12.6% |
| Amounts payable after more than one year | 17 | €64,017 | €58,134 | -€5,883 | -9.2% |
| Other amounts payable | 178/9 | €64,017 | €58,134 | -€5,883 | -9.2% |
| Amounts payable within one year | 42/48 | €23,158 | €18,031 | -€5,128 | -22.1% |
| Current portion of amounts payable after more than one year | 42 | €5,409 | €5,707 | +€299 | +5.5% |
| Trade debts | 44 | €12,717 | €5,034 | -€7,683 | -60.4% |
| Suppliers | 440/4 | €12,717 | €5,034 | -€7,683 | -60.4% |
| Taxes, remuneration and social security | 45 | €5,033 | €7,290 | +€2,257 | +44.8% |
| Taxes | 450/3 | €5,033 | €7,290 | +€2,257 | +44.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €966 | €924 | -€42 | -4.3% |
| Other operating charges | 640/8 | €806 | €637 | -€169 | -21.0% |
| Gross operating margin | 9900 | €13,129 | €46,076 | +€32,947 | +251% |
| Operating profit (loss) | 9901 | €11,357 | €44,515 | +€33,158 | +292% |
| Financial charges | 65/66B | €130 | €38,640 | +€38,509 | +29,536% |
| Recurring financial charges | 65 | €130 | €38,640 | +€38,509 | +29,536% |
| Profit (loss) for the period before taxes | 9903 | €11,226 | €5,875 | -€5,351 | -47.7% |
| Income taxes | 67/77 | €4,859 | €2,615 | -€2,244 | -46.2% |
| Profit (loss) for the period | 9904 | €6,367 | €3,260 | -€3,107 | -48.8% |
| Profit (loss) for the period to be appropriated | 9905 | €6,367 | €3,260 | -€3,107 | -48.8% |
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 16 October 2026 via checked.be.