PLANISPHERE: 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.
PLANISPHERE
Largest movements
- Receivables within one year -€9,395
down €9,395 (-47.7%), from €19,691 to €10,296
of which Other amounts receivable: -€9,194
- Tangible fixed assets -€5,901
down €5,901 (-57.3%), from €10,295 to €4,394
of which Furniture and vehicles: -€5,741
- Cash +€811
up €811 (+9.9%), from €8,185 to €8,997
mainly Receivables within one year (+€9,395) and Depreciation (+€5,901)
- Current portion of long-term debt -€4,844
down €4,844 (-87.6%), from €5,530 to €686
- Trade debts -€4,284
down €4,284 (-38.7%), from €11,074 to €6,791
- Profit (loss) carried forward -€3,953
down €3,953 (-74.1%), from -€5,334 to -€9,288
- Contributions -€1,859
down €1,859 (-13.0%), from €14,259 to €12,400
- Reserves +€1,859
up €1,859 (+15.7%), from €11,818 to €13,677
- Gross operating margin -€9,877
down €9,877 (-79.5%), from €12,424 to €2,548
- Taxes -€2,371
down €2,371 (-92.4%), from €2,566 to €195
- Other operating charges -€670
down €670 (-52.9%), from €1,266 to €596
- Depreciation +€305
up €305 (+5.4%), from €5,596 to €5,901
- Financial charges -€263
down €263 (-39.5%), from €666 to €403
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 | €38,733 | €24,267 | -€14,466 | -37.3% |
| Fixed assets | 21/28 | €10,295 | €4,394 | -€5,901 | -57.3% |
| Tangible fixed assets | 22/27 | €10,295 | €4,394 | -€5,901 | -57.3% |
| Furniture and vehicles | 24 | €10,135 | €4,394 | -€5,741 | -56.6% |
| Other tangible fixed assets | 26 | €160 | - | -€160 | |
| Current assets | 29/58 | €28,438 | €19,872 | -€8,566 | -30.1% |
| Amounts receivable within one year | 40/41 | €19,691 | €10,296 | -€9,395 | -47.7% |
| Trade receivables | 40 | €201 | - | -€201 | |
| Other amounts receivable | 41 | €19,490 | €10,296 | -€9,194 | -47.2% |
| Cash at bank and in hand | 54/58 | €8,185 | €8,997 | +€811 | +9.9% |
| Deferred charges and accrued income | 490/1 | €562 | €579 | +€18 | +3.1% |
| Total equity and liabilities | 10/49 | €38,733 | €24,267 | -€14,466 | -37.3% |
| Equity | 10/15 | €20,743 | €16,790 | -€3,953 | -19.1% |
| Contributions | 10/11 | €14,259 | €12,400 | -€1,859 | -13.0% |
| Reserves | 13 | €11,818 | €13,677 | +€1,859 | +15.7% |
| Distributable reserves | 133 | €11,818 | €13,677 | +€1,859 | +15.7% |
| Profit (loss) carried forward | 14 | -€5,334 | -€9,288 | -€3,953 | -74.1% |
| Amounts payable | 17/49 | €17,990 | €7,477 | -€10,513 | -58.4% |
| Amounts payable within one year | 42/48 | €16,665 | €7,477 | -€9,188 | -55.1% |
| Current portion of amounts payable after more than one year | 42 | €5,530 | €686 | -€4,844 | -87.6% |
| Trade debts | 44 | €11,074 | €6,791 | -€4,284 | -38.7% |
| Suppliers | 440/4 | €11,074 | €6,791 | -€4,284 | -38.7% |
| Taxes, remuneration and social security | 45 | €61 | - | -€61 | |
| Taxes | 450/3 | €61 | - | -€61 | |
| Accrued charges and deferred income | 492/3 | €1,325 | - | -€1,325 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,596 | €5,901 | +€305 | +5.4% |
| Other operating charges | 640/8 | €1,266 | €596 | -€670 | -52.9% |
| Gross operating margin | 9900 | €12,424 | €2,548 | -€9,877 | -79.5% |
| Operating profit (loss) | 9901 | €5,562 | -€3,950 | -€9,511 | |
| Financial income | 75/76B | €666 | €594 | -€72 | -10.8% |
| Recurring financial income | 75 | €666 | €594 | -€72 | -10.8% |
| Financial charges | 65/66B | €666 | €403 | -€263 | -39.5% |
| Recurring financial charges | 65 | €666 | €403 | -€263 | -39.5% |
| Profit (loss) for the period before taxes | 9903 | €5,562 | -€3,758 | -€9,320 | |
| Income taxes | 67/77 | €2,566 | €195 | -€2,371 | -92.4% |
| Profit (loss) for the period | 9904 | €2,996 | -€3,953 | -€6,949 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,996 | -€3,953 | -€6,949 |
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.