PLANNING & CO: 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.
PLANNING & CO
Largest movements
- Receivables within one year +€106,034
up €106,034 (+31.7%), from €334,507 to €440,541
- Intangible fixed assets +€26,682
up €26,682 (+8.8%), from €303,845 to €330,527
- Cash -€17,368
down €17,368 (-11.0%), from €158,292 to €140,924
mainly Other debts (-€153,000) and Investment in fixed assets (net) (-€139,325)
- Profit (loss) carried forward +€204,835
up €204,835 (+69.9%), from -€293,083 to -€88,248
- Other debts -€153,000
down €153,000 (-33.2%), from €461,241 to €308,241
- Trade debts +€90,774
up €90,774 (+31.9%), from €284,825 to €375,599
- Tax, wage and social debts -€40,401
down €40,401 (-43.5%), from €92,978 to €52,578
of which Remuneration and social security: -€33,346
- Gross operating margin +€365,488
up €365,488 (+190%), from €192,450 to €557,939
- Staff costs -€62,933
down €62,933 (-22.7%), from €277,723 to €214,790
- Depreciation +€35,723
up €35,723 (+41.5%), from €86,026 to €121,748
- Write-downs +€8,926
up €8,926 (+864%), from €1,033 to €9,959
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 | €868,611 | €970,819 | +€102,209 | +11.8% |
| Formation expenses | 20 | €48,107 | €38,480 | -€9,627 | -20.0% |
| Fixed assets | 21/28 | €308,293 | €335,496 | +€27,204 | +8.8% |
| Intangible fixed assets | 21 | €303,845 | €330,527 | +€26,682 | +8.8% |
| Tangible fixed assets | 22/27 | €4,352 | €4,874 | +€522 | +12.0% |
| Furniture and vehicles | 24 | €3,042 | €4,089 | +€1,046 | +34.4% |
| Other tangible fixed assets | 26 | €1,310 | €785 | -€525 | -40.1% |
| Financial fixed assets | 28 | €95 | €95 | = | 0.0% |
| Current assets | 29/58 | €512,211 | €596,843 | +€84,632 | +16.5% |
| Stocks and contracts in progress | 3 | €15,788 | €9,000 | -€6,788 | -43.0% |
| Stocks | 30/36 | €15,788 | €9,000 | -€6,788 | -43.0% |
| Amounts receivable within one year | 40/41 | €334,507 | €440,541 | +€106,034 | +31.7% |
| Trade receivables | 40 | €334,507 | €440,541 | +€106,034 | +31.7% |
| Cash at bank and in hand | 54/58 | €158,292 | €140,924 | -€17,368 | -11.0% |
| Deferred charges and accrued income | 490/1 | €3,624 | €6,378 | +€2,754 | +76.0% |
| Total equity and liabilities | 10/49 | €868,611 | €970,819 | +€102,209 | +11.8% |
| Equity | 10/15 | €29,566 | €234,402 | +€204,835 | +693% |
| Contributions | 10/11 | €322,649 | €322,649 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€293,083 | -€88,248 | +€204,835 | +69.9% |
| Amounts payable | 17/49 | €839,044 | €736,418 | -€102,626 | -12.2% |
| Amounts payable within one year | 42/48 | €839,044 | €736,418 | -€102,626 | -12.2% |
| Trade debts | 44 | €284,825 | €375,599 | +€90,774 | +31.9% |
| Suppliers | 440/4 | €284,825 | €375,599 | +€90,774 | +31.9% |
| Taxes, remuneration and social security | 45 | €92,978 | €52,578 | -€40,401 | -43.5% |
| Taxes | 450/3 | €36,213 | €29,159 | -€7,055 | -19.5% |
| Remuneration and social security | 454/9 | €56,765 | €23,419 | -€33,346 | -58.7% |
| Other amounts payable | 47/48 | €461,241 | €308,241 | -€153,000 | -33.2% |
| Remuneration, social security and pensions | 62 | €277,723 | €214,790 | -€62,933 | -22.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €86,026 | €121,748 | +€35,723 | +41.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,033 | €9,959 | +€8,926 | +864% |
| Other operating charges | 640/8 | €862 | €2,675 | +€1,813 | +210% |
| Operating charges capitalised as restructuring costs | 649 | -€48,133 | - | +€48,133 | |
| Gross operating margin | 9900 | €192,450 | €557,939 | +€365,488 | +190% |
| Operating profit (loss) | 9901 | -€125,060 | €208,767 | +€333,826 | |
| Financial income | 75/76B | €221 | €3,792 | +€3,571 | +1,612% |
| Recurring financial income | 75 | €221 | €3,792 | +€3,571 | +1,612% |
| Financial charges | 65/66B | €10,918 | €7,180 | -€3,738 | -34.2% |
| Recurring financial charges | 65 | €10,918 | €7,180 | -€3,738 | -34.2% |
| Profit (loss) for the period before taxes | 9903 | -€135,756 | €205,379 | +€341,135 | |
| Income taxes | 67/77 | €729 | €544 | -€186 | -25.4% |
| Profit (loss) for the period | 9904 | -€136,485 | €204,835 | +€341,320 | |
| Profit (loss) for the period to be appropriated | 9905 | -€136,485 | €204,835 | +€341,320 |
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 18 October 2026 via checked.be.