PLANN: 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.
PLANN
Largest movements
- Cash +€23,081
up €23,081 (+13.1%), from €175,747 to €198,828
mainly Net result for the year (+€21,025) and Other debts (+€10,424)
- Reserves +€21,000
up €21,000 (+16.0%), from €130,997 to €151,997
- Tax, wage and social debts -€11,441
down €11,441 (-52.1%), from €21,966 to €10,525
- Other debts +€10,424
up €10,424 (+19.7%), from €52,959 to €63,383
- Financial income +€1,425
up €1,425 (+749%), from €190 to €1,615
- Depreciation +€434
up €434 (+26.2%), from €1,655 to €2,089
- Financial charges -€410
down €410 (-6.7%), from €6,081 to €5,671
- Other operating charges +€387
new in 2025: €387
- Gross operating margin -€377
down €377 (-1.0%), from €36,364 to €35,987
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 | €213,601 | €232,873 | +€19,272 | +9.0% |
| Fixed assets | 21/28 | €6,045 | €3,956 | -€2,089 | -34.6% |
| Tangible fixed assets | 22/27 | €6,045 | €3,956 | -€2,089 | -34.6% |
| Plant, machinery and equipment | 23 | €1,666 | €1,196 | -€469 | -28.2% |
| Furniture and vehicles | 24 | €4,379 | €2,760 | -€1,619 | -37.0% |
| Current assets | 29/58 | €207,557 | €228,918 | +€21,361 | +10.3% |
| Amounts receivable within one year | 40/41 | €26,988 | €25,268 | -€1,720 | -6.4% |
| Trade receivables | 40 | €25,487 | €21,711 | -€3,775 | -14.8% |
| Other amounts receivable | 41 | €1,502 | €3,557 | +€2,055 | +137% |
| Current investments | 50/53 | €4,822 | €4,822 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €175,747 | €198,828 | +€23,081 | +13.1% |
| Total equity and liabilities | 10/49 | €213,601 | €232,873 | +€19,272 | +9.0% |
| Equity | 10/15 | €136,093 | €157,118 | +€21,025 | +15.4% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €130,997 | €151,997 | +€21,000 | +16.0% |
| Distributable reserves | 133 | €130,997 | €151,997 | +€21,000 | +16.0% |
| Profit (loss) carried forward | 14 | €96 | €121 | +€25 | +26.5% |
| Amounts payable | 17/49 | €77,508 | €75,755 | -€1,753 | -2.3% |
| Amounts payable within one year | 42/48 | €77,508 | €75,755 | -€1,753 | -2.3% |
| Trade debts | 44 | €2,583 | €1,847 | -€736 | -28.5% |
| Suppliers | 440/4 | €2,583 | €1,847 | -€736 | -28.5% |
| Taxes, remuneration and social security | 45 | €21,966 | €10,525 | -€11,441 | -52.1% |
| Taxes | 450/3 | €21,966 | €10,525 | -€11,441 | -52.1% |
| Other amounts payable | 47/48 | €52,959 | €63,383 | +€10,424 | +19.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,655 | €2,089 | +€434 | +26.2% |
| Other operating charges | 640/8 | - | €387 | +€387 | |
| Gross operating margin | 9900 | €36,364 | €35,987 | -€377 | -1.0% |
| Operating profit (loss) | 9901 | €34,709 | €33,511 | -€1,198 | -3.5% |
| Financial income | 75/76B | €190 | €1,615 | +€1,425 | +749% |
| Recurring financial income | 75 | €190 | €1,615 | +€1,425 | +749% |
| Financial charges | 65/66B | €6,081 | €5,671 | -€410 | -6.7% |
| Recurring financial charges | 65 | €6,081 | €5,671 | -€410 | -6.7% |
| Profit (loss) for the period before taxes | 9903 | €28,818 | €29,455 | +€637 | +2.2% |
| Income taxes | 67/77 | €8,550 | €8,429 | -€120 | -1.4% |
| Profit (loss) for the period | 9904 | €20,269 | €21,025 | +€757 | +3.7% |
| Profit (loss) for the period to be appropriated | 9905 | €20,269 | €21,025 | +€757 | +3.7% |
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 14 October 2026 via checked.be.