PLANIF: 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.
PLANIF
Largest movements
- Cash -€5,499
down €5,499 (-28.7%), from €19,147 to €13,648
mainly Trade debts (-€2,500) and Net result for the year (-€2,477)
- Trade debts -€2,500
no longer reported in 2025 (was €2,500)
- Profit (loss) carried forward -€2,477
down €2,477 (-26.5%), from -€9,351 to -€11,828
- Tax, wage and social debts -€651
no longer reported in 2025 (was €651)
- Financial charges -€5,180
down €5,180 (-99.2%), from €5,219 to €39
of which Non-recurring financial charges: -€5,148
- Gross operating margin +€3,853
up €3,853 (+64.6%), from -€5,961 to -€2,108
- Taxes +€218
new in 2025: €218
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 | €20,062 | €14,434 | -€5,628 | -28.1% |
| Fixed assets | 21/28 | €429 | €297 | -€132 | -30.8% |
| Tangible fixed assets | 22/27 | €429 | €297 | -€132 | -30.8% |
| Furniture and vehicles | 24 | €429 | €297 | -€132 | -30.8% |
| Current assets | 29/58 | €19,633 | €14,137 | -€5,496 | -28.0% |
| Amounts receivable within one year | 40/41 | €486 | €489 | +€3 | +0.6% |
| Other amounts receivable | 41 | €486 | €489 | +€3 | +0.6% |
| Cash at bank and in hand | 54/58 | €19,147 | €13,648 | -€5,499 | -28.7% |
| Total equity and liabilities | 10/49 | €20,062 | €14,434 | -€5,628 | -28.1% |
| Equity | 10/15 | €12,750 | €10,273 | -€2,477 | -19.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €3,501 | €3,501 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,641 | €1,641 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,351 | -€11,828 | -€2,477 | -26.5% |
| Amounts payable | 17/49 | €7,312 | €4,161 | -€3,151 | -43.1% |
| Amounts payable within one year | 42/48 | €7,312 | €4,161 | -€3,151 | -43.1% |
| Trade debts | 44 | €2,500 | - | -€2,500 | |
| Suppliers | 440/4 | €2,500 | - | -€2,500 | |
| Taxes, remuneration and social security | 45 | €651 | - | -€651 | |
| Taxes | 450/3 | €651 | - | -€651 | |
| Other amounts payable | 47/48 | €4,161 | €4,161 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €132 | €132 | = | 0.0% |
| Other operating charges | 640/8 | €50 | - | -€50 | |
| Non-recurring operating charges | 66A | €300 | €50 | -€250 | -83.3% |
| Gross operating margin | 9900 | -€5,961 | -€2,108 | +€3,853 | +64.6% |
| Operating profit (loss) | 9901 | -€6,443 | -€2,291 | +€4,152 | +64.4% |
| Financial income | 75/76B | €128 | €70 | -€58 | -45.1% |
| Recurring financial income | 75 | €128 | €70 | -€58 | -45.1% |
| Financial charges | 65/66B | €5,219 | €39 | -€5,180 | -99.2% |
| Recurring financial charges | 65 | €71 | €39 | -€32 | -44.9% |
| Non-recurring financial charges | 66B | €5,148 | - | -€5,148 | |
| Profit (loss) for the period before taxes | 9903 | -€11,534 | -€2,260 | +€9,275 | +80.4% |
| Income taxes | 67/77 | - | €218 | +€218 | |
| Profit (loss) for the period | 9904 | -€11,534 | -€2,477 | +€9,057 | +78.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,534 | -€2,477 | +€9,057 | +78.5% |
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 7 October 2026 via checked.be.