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
- Current investments -€92,167
no longer reported in 2025 (was €92,167)
- Cash +€87,817
up €87,817 (+341%), from €25,723 to €113,540
mainly Net result for the year (+€94,751) and Current investments (+€92,167)
- Tangible fixed assets +€33,111
up €33,111 (+928%), from €3,566 to €36,677
of which Land and buildings: +€33,123
- Receivables within one year -€21,368
down €21,368 (-38.3%), from €55,783 to €34,415
of which Trade receivables: -€15,986
- Reserves +€94,750
up €94,750 (+31.3%), from €302,750 to €397,500
- Debts after one year -€75,186
down €75,186 (-10.6%), from €706,288 to €631,102
- Trade debts -€16,973
down €16,973 (-99.9%), from €16,983 to €10
- Gross operating margin -€33,088
down €33,088 (-16.2%), from €204,547 to €171,459
- Taxes -€6,201
down €6,201 (-11.1%), from €55,987 to €49,787
- Financial charges -€2,789
down €2,789 (-10.1%), from €27,485 to €24,696
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 | €1,127,926 | €1,134,983 | +€7,057 | +0.6% |
| Fixed assets | 21/28 | €953,566 | €986,677 | +€33,111 | +3.5% |
| Tangible fixed assets | 22/27 | €3,566 | €36,677 | +€33,111 | +928% |
| Land and buildings | 22 | - | €33,123 | +€33,123 | |
| Furniture and vehicles | 24 | €3,566 | €3,555 | -€12 | -0.3% |
| Financial fixed assets | 28 | €950,000 | €950,000 | = | 0.0% |
| Current assets | 29/58 | €174,360 | €148,306 | -€26,054 | -14.9% |
| Amounts receivable within one year | 40/41 | €55,783 | €34,415 | -€21,368 | -38.3% |
| Trade receivables | 40 | €49,288 | €33,301 | -€15,986 | -32.4% |
| Other amounts receivable | 41 | €6,495 | €1,114 | -€5,381 | -82.9% |
| Current investments | 50/53 | €92,167 | - | -€92,167 | |
| Cash at bank and in hand | 54/58 | €25,723 | €113,540 | +€87,817 | +341% |
| Deferred charges and accrued income | 490/1 | €687 | €351 | -€336 | -48.9% |
| Total equity and liabilities | 10/49 | €1,127,926 | €1,134,983 | +€7,057 | +0.6% |
| Equity | 10/15 | €307,801 | €402,552 | +€94,751 | +30.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €302,750 | €397,500 | +€94,750 | +31.3% |
| Distributable reserves | 133 | €302,750 | €397,500 | +€94,750 | +31.3% |
| Profit (loss) carried forward | 14 | €51 | €52 | +€1 | +2.0% |
| Amounts payable | 17/49 | €820,125 | €732,431 | -€87,694 | -10.7% |
| Amounts payable after more than one year | 17 | €706,288 | €631,102 | -€75,186 | -10.6% |
| Financial debts | 170/4 | €706,288 | €631,102 | -€75,186 | -10.6% |
| Amounts payable within one year | 42/48 | €109,371 | €96,863 | -€12,508 | -11.4% |
| Current portion of amounts payable after more than one year | 42 | €72,185 | €75,186 | +€3,001 | +4.2% |
| Trade debts | 44 | €16,983 | €10 | -€16,973 | -99.9% |
| Suppliers | 440/4 | €16,983 | €10 | -€16,973 | -99.9% |
| Taxes, remuneration and social security | 45 | €12,615 | €17,200 | +€4,585 | +36.3% |
| Taxes | 450/3 | €12,615 | €17,200 | +€4,585 | +36.3% |
| Other amounts payable | 47/48 | €7,587 | €4,467 | -€3,120 | -41.1% |
| Accrued charges and deferred income | 492/3 | €4,467 | €4,467 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €777 | €2,770 | +€1,993 | +256% |
| Other operating charges | 640/8 | €197 | €200 | +€3 | +1.3% |
| Gross operating margin | 9900 | €204,547 | €171,459 | -€33,088 | -16.2% |
| Operating profit (loss) | 9901 | €203,573 | €168,489 | -€35,084 | -17.2% |
| Financial income | 75/76B | €0 | €745 | +€745 | +7,446,900% |
| Recurring financial income | 75 | €0 | €745 | +€745 | +7,446,900% |
| Financial charges | 65/66B | €27,485 | €24,696 | -€2,789 | -10.1% |
| Recurring financial charges | 65 | €27,485 | €24,696 | -€2,789 | -10.1% |
| Profit (loss) for the period before taxes | 9903 | €176,087 | €144,538 | -€31,550 | -17.9% |
| Income taxes | 67/77 | €55,987 | €49,787 | -€6,201 | -11.1% |
| Profit (loss) for the period | 9904 | €120,100 | €94,751 | -€25,349 | -21.1% |
| Profit (loss) for the period to be appropriated | 9905 | €120,100 | €94,751 | -€25,349 | -21.1% |
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.