Planit B: 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.
Planit B
Largest movements
- Tangible fixed assets -€9,159
down €9,159 (-34.6%), from €26,478 to €17,319
of which Furniture and vehicles: -€9,891
- Receivables within one year +€6,299
up €6,299 (+88.6%), from €7,105 to €13,404
of which Trade receivables: +€4,306
- Cash +€4,679
up €4,679 (+246.7%), from €1,896 to €6,575
mainly Depreciation (+€12,014) and Net result for the year (+€11,905)
- Formation expenses -€487
no longer reported in 2024 (was €487)
- Reserves +€11,046
up €11,046 (+91.1%), from €12,122 to €23,168
- Other debts -€8,026
down €8,026 (-53.7%), from €14,947 to €6,921
- Tax, wage and social debts -€5,045
down €5,045 (-82.0%), from €6,150 to €1,105
of which Taxes: -€2,656
- Trade debts +€2,012
up €2,012 (+263.0%), from €765 to €2,777
- Accrued charges and deferred income +€845
up €845 (+590.5%), from €143 to €988
- Gross operating margin +€1,655
up €1,655 (+5.8%), from €28,394 to €30,048
- Depreciation +€1,444
up €1,444 (+13.7%), from €10,570 to €12,014
- Financial charges +€1,005
up €1,005 (+1517.9%), from €66 to €1,071
- Other operating charges +€384
new in 2024: €384
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €37,126 | €37,958 | +€832 | +2.2% |
| Formation expenses | 20 | €487 | - | -€487 | |
| Fixed assets | 21/28 | €27,327 | €17,968 | -€9,359 | -34.2% |
| Intangible fixed assets | 21 | €849 | €649 | -€200 | -23.6% |
| Tangible fixed assets | 22/27 | €26,478 | €17,319 | -€9,159 | -34.6% |
| Plant, machinery and equipment | 23 | €2,674 | €3,496 | +€822 | +30.8% |
| Furniture and vehicles | 24 | €22,925 | €13,033 | -€9,891 | -43.1% |
| Other tangible fixed assets | 26 | €880 | €790 | -€90 | -10.2% |
| Current assets | 29/58 | €9,313 | €19,991 | +€10,678 | +114.7% |
| Amounts receivable within one year | 40/41 | €7,105 | €13,404 | +€6,299 | +88.6% |
| Trade receivables | 40 | €7,079 | €11,385 | +€4,306 | +60.8% |
| Other amounts receivable | 41 | €27 | €2,020 | +€1,993 | +7427.4% |
| Cash at bank and in hand | 54/58 | €1,896 | €6,575 | +€4,679 | +246.7% |
| Deferred charges and accrued income | 490/1 | €311 | €11 | -€300 | -96.4% |
| Total equity and liabilities | 10/49 | €37,126 | €37,958 | +€832 | +2.2% |
| Equity | 10/15 | €15,122 | €26,168 | +€11,046 | +73.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €12,122 | €23,168 | +€11,046 | +91.1% |
| Distributable reserves | 133 | €12,122 | €23,168 | +€11,046 | +91.1% |
| Amounts payable | 17/49 | €22,004 | €11,790 | -€10,214 | -46.4% |
| Amounts payable within one year | 42/48 | €21,861 | €10,802 | -€11,059 | -50.6% |
| Trade debts | 44 | €765 | €2,777 | +€2,012 | +263.0% |
| Suppliers | 440/4 | €765 | €2,777 | +€2,012 | +263.0% |
| Taxes, remuneration and social security | 45 | €6,150 | €1,105 | -€5,045 | -82.0% |
| Taxes | 450/3 | €3,761 | €1,105 | -€2,656 | -70.6% |
| Remuneration and social security | 454/9 | €2,389 | - | -€2,389 | |
| Other amounts payable | 47/48 | €14,947 | €6,921 | -€8,026 | -53.7% |
| Accrued charges and deferred income | 492/3 | €143 | €988 | +€845 | +590.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,570 | €12,014 | +€1,444 | +13.7% |
| Other operating charges | 640/8 | - | €384 | +€384 | |
| Gross operating margin | 9900 | €28,394 | €30,048 | +€1,655 | +5.8% |
| Operating profit (loss) | 9901 | €17,824 | €17,649 | -€174 | -1.0% |
| Financial charges | 65/66B | €66 | €1,071 | +€1,005 | +1517.9% |
| Recurring financial charges | 65 | €66 | €1,071 | +€1,005 | +1517.9% |
| Profit (loss) for the period before taxes | 9903 | €17,757 | €16,579 | -€1,179 | -6.6% |
| Income taxes | 67/77 | €4,835 | €4,673 | -€162 | -3.4% |
| Profit (loss) for the period | 9904 | €12,922 | €11,905 | -€1,017 | -7.9% |
| Profit (loss) for the period to be appropriated | 9905 | €12,922 | €11,905 | -€1,017 | -7.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.