PLANNER: 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.
PLANNER
Largest movements
- Receivables within one year -€10,661
no longer reported in 2025 (was €10,661)
- Cash +€3,693
up €3,693 (+78567.9%), from €5 to €3,697
mainly Receivables within one year (+€10,661) and Tax, wage and social debts (+€5,875)
- Profit (loss) carried forward -€10,056
down €10,056 (-50.9%), from -€19,749 to -€29,804
- Tax, wage and social debts +€5,875
up €5,875 (+458.6%), from €1,281 to €7,156
of which Remuneration and social security: +€5,237
- Short-term financial debts -€3,428
no longer reported in 2025 (was €3,428)
- Trade debts +€641
up €641 (+20.2%), from €3,173 to €3,814
- Gross operating margin +€9,806
up €9,806 (+52.8%), from -€18,588 to -€8,782
- Financial income -€972
no longer reported in 2025 (was €972)
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 | €10,666 | €3,697 | -€6,969 | -65.3% |
| Current assets | 29/58 | €10,666 | €3,697 | -€6,969 | -65.3% |
| Amounts receivable within one year | 40/41 | €10,661 | - | -€10,661 | |
| Other amounts receivable | 41 | €10,661 | - | -€10,661 | |
| Cash at bank and in hand | 54/58 | €5 | €3,697 | +€3,693 | +78567.9% |
| Total equity and liabilities | 10/49 | €10,666 | €3,697 | -€6,969 | -65.3% |
| Equity | 10/15 | €2,784 | -€7,272 | -€10,056 | |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €16,335 | €16,335 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €14,476 | €14,476 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,749 | -€29,804 | -€10,056 | -50.9% |
| Amounts payable | 17/49 | €7,882 | €10,969 | +€3,087 | +39.2% |
| Amounts payable within one year | 42/48 | €7,882 | €10,969 | +€3,087 | +39.2% |
| Financial debts | 43 | €3,428 | - | -€3,428 | |
| Credit institutions | 430/8 | €3,428 | - | -€3,428 | |
| Trade debts | 44 | €3,173 | €3,814 | +€641 | +20.2% |
| Suppliers | 440/4 | €3,173 | €3,814 | +€641 | +20.2% |
| Taxes, remuneration and social security | 45 | €1,281 | €7,156 | +€5,875 | +458.6% |
| Taxes | 450/3 | €1,281 | €1,919 | +€638 | +49.8% |
| Remuneration and social security | 454/9 | - | €5,237 | +€5,237 | |
| Other operating charges | 640/8 | €546 | €562 | +€16 | +3.0% |
| Gross operating margin | 9900 | -€18,588 | -€8,782 | +€9,806 | +52.8% |
| Operating profit (loss) | 9901 | -€19,134 | -€9,345 | +€9,789 | +51.2% |
| Financial income | 75/76B | €972 | - | -€972 | |
| Recurring financial income | 75 | €972 | - | -€972 | |
| Financial charges | 65/66B | €396 | €473 | +€77 | +19.5% |
| Recurring financial charges | 65 | €396 | €473 | +€77 | +19.5% |
| Profit (loss) for the period before taxes | 9903 | -€18,557 | -€9,818 | +€8,740 | +47.1% |
| Income taxes | 67/77 | €233 | €238 | +€5 | +2.1% |
| Profit (loss) for the period | 9904 | -€18,791 | -€10,056 | +€8,735 | +46.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€18,791 | -€10,056 | +€8,735 | +46.5% |
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 8 October 2026 via checked.be.