PLANN21: 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.
PLANN21
Largest movements
- Receivables within one year +€2,199
up €2,199 (+2,943%), from €75 to €2,273
of which Trade receivables: +€2,270
- Tangible fixed assets -€1,688
down €1,688 (-26.0%), from €6,498 to €4,810
of which Plant, machinery and equipment: -€1,539
- Stocks and contracts +€905
up €905 (+25.2%), from €3,590 to €4,495
- Other debts +€9,172
up €9,172 (+29.9%), from €30,692 to €39,864
- Profit (loss) carried forward -€7,891
down €7,891 (-17.1%), from -€46,184 to -€54,076
- Tax, wage and social debts +€336
up €336 (+99.3%), from €339 to €675
- Short-term financial debts -€231
down €231 (-4.7%), from €4,917 to €4,685
- Gross operating margin -€6,692
down €6,692, from €2,157 to -€4,535
- Financial charges +€274
up €274 (+34.5%), from €792 to €1,066
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,164 | €11,579 | +€1,415 | +13.9% |
| Fixed assets | 21/28 | €6,498 | €4,810 | -€1,688 | -26.0% |
| Tangible fixed assets | 22/27 | €6,498 | €4,810 | -€1,688 | -26.0% |
| Plant, machinery and equipment | 23 | €5,979 | €4,440 | -€1,539 | -25.7% |
| Furniture and vehicles | 24 | €519 | €370 | -€150 | -28.8% |
| Current assets | 29/58 | €3,665 | €6,769 | +€3,104 | +84.7% |
| Stocks and contracts in progress | 3 | €3,590 | €4,495 | +€905 | +25.2% |
| Stocks | 30/36 | €3,590 | €4,495 | +€905 | +25.2% |
| Amounts receivable within one year | 40/41 | €75 | €2,273 | +€2,199 | +2,943% |
| Trade receivables | 40 | €0 | €2,270 | +€2,270 | |
| Other amounts receivable | 41 | €75 | €3 | -€71 | -95.5% |
| Total equity and liabilities | 10/49 | €10,164 | €11,579 | +€1,415 | +13.9% |
| Equity | 10/15 | -€27,584 | -€35,476 | -€7,891 | -28.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,184 | -€54,076 | -€7,891 | -17.1% |
| Amounts payable | 17/49 | €37,748 | €47,055 | +€9,307 | +24.7% |
| Amounts payable within one year | 42/48 | €37,748 | €47,055 | +€9,307 | +24.7% |
| Financial debts | 43 | €4,917 | €4,685 | -€231 | -4.7% |
| Credit institutions | 430/8 | €4,917 | €4,685 | -€231 | -4.7% |
| Trade debts | 44 | €1,800 | €1,830 | +€30 | +1.6% |
| Suppliers | 440/4 | €1,800 | €1,830 | +€30 | +1.6% |
| Taxes, remuneration and social security | 45 | €339 | €675 | +€336 | +99.3% |
| Taxes | 450/3 | €339 | €675 | +€336 | +99.3% |
| Other amounts payable | 47/48 | €30,692 | €39,864 | +€9,172 | +29.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,688 | €1,688 | = | 0.0% |
| Other operating charges | 640/8 | €451 | €465 | +€14 | +3.2% |
| Gross operating margin | 9900 | €2,157 | -€4,535 | -€6,692 | |
| Operating profit (loss) | 9901 | €17 | -€6,689 | -€6,706 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €792 | €1,066 | +€274 | +34.5% |
| Recurring financial charges | 65 | €792 | €1,066 | +€274 | +34.5% |
| Profit (loss) for the period before taxes | 9903 | -€775 | -€7,755 | -€6,980 | -901% |
| Income taxes | 67/77 | €174 | €137 | -€38 | -21.7% |
| Profit (loss) for the period | 9904 | -€949 | -€7,891 | -€6,942 | -731% |
| Profit (loss) for the period to be appropriated | 9905 | -€949 | -€7,891 | -€6,942 | -731% |
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 16 October 2026 via checked.be.