PLANITY: 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.
PLANITY
Largest movements
- Receivables within one year +€127,146
up €127,146 (+9.5%), from €1.3m to €1.5m
of which Trade receivables: +€118,413
- Cash +€53,416
up €53,416 (+515.3%), from €10,365 to €63,781
mainly Debts after one year (+€1.1m) and Other debts (+€139,173)
- Debts after one year +€1.1m
up €1.1m (+27.3%), from €4.2m to €5.3m
- Trade debts -€1.0m
down €1.0m (-83.3%), from €1.2m to €202,858
- Other debts +€139,173
new in 2025: €139,173
- Profit (loss) carried forward -€74,628
down €74,628 (-1.8%), from -€4.1m to -€4.2m
- Short-term financial debts -€26,412
no longer reported in 2025 (was €26,412)
- Gross operating margin +€1.2m
up €1.2m, from -€263,340 to €897,281
- Staff costs -€229,939
down €229,939 (-21.2%), from €1.1m to €856,344
- Financial charges +€50,249
up €50,249 (+83.6%), from €60,090 to €110,338
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 | €1,360,679 | €1,540,478 | +€179,799 | +13.2% |
| Fixed assets | 21/28 | €414 | €414 | = | 0.0% |
| Financial fixed assets | 28 | €414 | €414 | = | 0.0% |
| Current assets | 29/58 | €1,360,265 | €1,540,064 | +€179,799 | +13.2% |
| Amounts receivable within one year | 40/41 | €1,340,029 | €1,467,175 | +€127,146 | +9.5% |
| Trade receivables | 40 | €1,327,548 | €1,445,961 | +€118,413 | +8.9% |
| Other amounts receivable | 41 | €12,481 | €21,214 | +€8,733 | +70.0% |
| Cash at bank and in hand | 54/58 | €10,365 | €63,781 | +€53,416 | +515.3% |
| Deferred charges and accrued income | 490/1 | €9,871 | €9,108 | -€762 | -7.7% |
| Total equity and liabilities | 10/49 | €1,360,679 | €1,540,478 | +€179,799 | +13.2% |
| Equity | 10/15 | -€4,110,139 | -€4,184,767 | -€74,628 | -1.8% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,135,139 | -€4,209,767 | -€74,628 | -1.8% |
| Amounts payable | 17/49 | €5,470,818 | €5,725,245 | +€254,427 | +4.7% |
| Amounts payable after more than one year | 17 | €4,184,424 | €5,327,436 | +€1.1m | +27.3% |
| Other amounts payable | 178/9 | €4,184,424 | €5,327,436 | +€1.1m | +27.3% |
| Amounts payable within one year | 42/48 | €1,286,394 | €397,809 | -€888,585 | -69.1% |
| Financial debts | 43 | €26,412 | - | -€26,412 | |
| Credit institutions | 430/8 | €26,412 | - | -€26,412 | |
| Trade debts | 44 | €1,216,687 | €202,858 | -€1.0m | -83.3% |
| Suppliers | 440/4 | €1,216,687 | €202,858 | -€1.0m | -83.3% |
| Taxes, remuneration and social security | 45 | €43,295 | €55,778 | +€12,483 | +28.8% |
| Taxes | 450/3 | €2,322 | €5,476 | +€3,154 | +135.9% |
| Remuneration and social security | 454/9 | €40,973 | €50,302 | +€9,329 | +22.8% |
| Other amounts payable | 47/48 | - | €139,173 | +€139,173 | |
| Remuneration, social security and pensions | 62 | €1,086,283 | €856,344 | -€229,939 | -21.2% |
| Other operating charges | 640/8 | €1,042 | €2,246 | +€1,204 | +115.6% |
| Gross operating margin | 9900 | -€263,340 | €897,281 | +€1.2m | |
| Operating profit (loss) | 9901 | -€1,350,665 | €38,691 | +€1.4m | |
| Financial income | 75/76B | €0 | €0 | -€0 | -97.4% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -97.4% |
| Financial charges | 65/66B | €60,090 | €110,338 | +€50,249 | +83.6% |
| Recurring financial charges | 65 | €60,090 | €110,338 | +€50,249 | +83.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,410,754 | -€71,647 | +€1.3m | +94.9% |
| Income taxes | 67/77 | €2,491 | €2,980 | +€489 | +19.6% |
| Profit (loss) for the period | 9904 | -€1,413,245 | -€74,628 | +€1.3m | +94.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,413,245 | -€74,628 | +€1.3m | +94.7% |
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 4 October 2026 via checked.be.