Plann CSK: 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 CSK
Largest movements
- Receivables within one year +€66,179
up €66,179 (+76.1%), from €86,916 to €153,095
of which Trade receivables: +€89,238
- Cash -€57,716
down €57,716 (-98.9%), from €58,350 to €634
mainly Contributions, distributions and other (-€75,000) and Receivables within one year (-€66,179)
- Tangible fixed assets +€2,680
up €2,680 (+142.9%), from €1,876 to €4,556
- Advances received -€50,483
down €50,483 (-100.0%), from €50,483 to €0
- Trade debts +€25,932
up €25,932 (+151.0%), from €17,172 to €43,104
- Other debts +€18,750
up €18,750 (+41.7%), from €45,000 to €63,750
- Profit (loss) carried forward +€9,219
up €9,219 (+48.9%), from €18,868 to €28,087
- Tax, wage and social debts +€7,237
up €7,237 (+87.7%), from €8,251 to €15,488
- Gross operating margin +€62,292
up €62,292 (+117.2%), from €53,169 to €115,461
- Taxes +€17,533
up €17,533 (+159.0%), from €11,025 to €28,558
- Depreciation +€1,927
up €1,927 (+205.5%), from €938 to €2,865
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 | €152,271 | €162,428 | +€10,157 | +6.7% |
| Fixed assets | 21/28 | €1,876 | €4,556 | +€2,680 | +142.9% |
| Tangible fixed assets | 22/27 | €1,876 | €4,556 | +€2,680 | +142.9% |
| Furniture and vehicles | 24 | €1,876 | €4,556 | +€2,680 | +142.9% |
| Current assets | 29/58 | €150,396 | €157,872 | +€7,476 | +5.0% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €86,916 | €153,095 | +€66,179 | +76.1% |
| Trade receivables | 40 | €61,916 | €151,153 | +€89,238 | +144.1% |
| Other amounts receivable | 41 | €25,000 | €1,942 | -€23,058 | -92.2% |
| Cash at bank and in hand | 54/58 | €58,350 | €634 | -€57,716 | -98.9% |
| Deferred charges and accrued income | 490/1 | €5,130 | €4,143 | -€987 | -19.2% |
| Total equity and liabilities | 10/49 | €152,271 | €162,428 | +€10,157 | +6.7% |
| Equity | 10/15 | €30,868 | €40,087 | +€9,219 | +29.9% |
| Contributions | 10/11 | €12,000 | €12,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €18,868 | €28,087 | +€9,219 | +48.9% |
| Amounts payable | 17/49 | €121,404 | €122,342 | +€938 | +0.8% |
| Amounts payable within one year | 42/48 | €120,906 | €122,342 | +€1,436 | +1.2% |
| Trade debts | 44 | €17,172 | €43,104 | +€25,932 | +151.0% |
| Suppliers | 440/4 | €17,172 | €43,104 | +€25,932 | +151.0% |
| Advances received on contracts in progress | 46 | €50,483 | €0 | -€50,483 | -100.0% |
| Taxes, remuneration and social security | 45 | €8,251 | €15,488 | +€7,237 | +87.7% |
| Taxes | 450/3 | €8,251 | €15,488 | +€7,237 | +87.7% |
| Other amounts payable | 47/48 | €45,000 | €63,750 | +€18,750 | +41.7% |
| Accrued charges and deferred income | 492/3 | €498 | €0 | -€498 | -100.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €938 | €2,865 | +€1,927 | +205.5% |
| Other operating charges | 640/8 | €1,362 | €1,489 | +€127 | +9.3% |
| Non-recurring operating charges | 66A | - | €500 | +€500 | |
| Gross operating margin | 9900 | €53,169 | €115,461 | +€62,292 | +117.2% |
| Operating profit (loss) | 9901 | €50,869 | €110,607 | +€59,738 | +117.4% |
| Financial income | 75/76B | €3,036 | €2,721 | -€315 | -10.4% |
| Recurring financial income | 75 | €3,036 | €2,721 | -€315 | -10.4% |
| Financial charges | 65/66B | €1,048 | €551 | -€497 | -47.4% |
| Recurring financial charges | 65 | €1,048 | €551 | -€497 | -47.4% |
| Profit (loss) for the period before taxes | 9903 | €52,857 | €112,777 | +€59,920 | +113.4% |
| Income taxes | 67/77 | €11,025 | €28,558 | +€17,533 | +159.0% |
| Profit (loss) for the period | 9904 | €41,832 | €84,219 | +€42,387 | +101.3% |
| Profit (loss) for the period to be appropriated | 9905 | €41,832 | €84,219 | +€42,387 | +101.3% |
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 12 October 2026 via checked.be.