PLANNING P: 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 P
Largest movements
- Receivables after one year +€200,000
up €200,000 (+24.2%), from €825,000 to €1.0m
- Profit (loss) carried forward +€222,201
up €222,201 (+8.6%), from €2.6m to €2.8m
- Financial income +€226,000
up €226,000 (+1268.4%), from €17,818 to €243,818
- Financial charges -€32,791
down €32,791 (-99.0%), from €33,124 to €332
- Gross operating margin -€4,401
down €4,401 (-55.5%), from -€7,934 to -€12,335
- Other operating charges +€3,120
up €3,120 (+53.5%), from €5,831 to €8,950
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 | €15,328,209 | €15,548,751 | +€220,542 | +1.4% |
| Fixed assets | 21/28 | €11,010,008 | €11,010,008 | = | 0.0% |
| Financial fixed assets | 28 | €11,010,008 | €11,010,008 | = | 0.0% |
| Current assets | 29/58 | €4,318,201 | €4,538,743 | +€220,542 | +5.1% |
| Amounts receivable after more than one year | 29 | €825,000 | €1,025,000 | +€200,000 | +24.2% |
| Other amounts receivable | 291 | €825,000 | €1,025,000 | +€200,000 | +24.2% |
| Amounts receivable within one year | 40/41 | €3,976 | €105,341 | +€101,365 | +2549.4% |
| Other amounts receivable | 41 | €3,976 | €105,341 | +€101,365 | +2549.4% |
| Current investments | 50/53 | €3,452,500 | €3,318,400 | -€134,100 | -3.9% |
| Cash at bank and in hand | 54/58 | €36,725 | €90,002 | +€53,277 | +145.1% |
| Total equity and liabilities | 10/49 | €15,328,209 | €15,548,751 | +€220,542 | +1.4% |
| Equity | 10/15 | €15,325,551 | €15,547,751 | +€222,201 | +1.4% |
| Contributions | 10/11 | €5,858,297 | €5,858,297 | = | 0.0% |
| Capital | 10 | €5,858,297 | €5,858,297 | = | 0.0% |
| Issued capital | 100 | €5,858,297 | €5,858,297 | = | 0.0% |
| Reserves | 13 | €6,882,238 | €6,882,238 | = | 0.0% |
| Non-distributable reserves | 130/1 | €585,830 | €585,830 | = | 0.0% |
| Legal reserve | 130 | €585,830 | €585,830 | = | 0.0% |
| Distributable reserves | 133 | €6,296,408 | €6,296,408 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,585,016 | €2,807,217 | +€222,201 | +8.6% |
| Amounts payable | 17/49 | €2,659 | €1,000 | -€1,659 | -62.4% |
| Amounts payable within one year | 42/48 | €2,659 | €1,000 | -€1,659 | -62.4% |
| Trade debts | 44 | €2,659 | €1,000 | -€1,659 | -62.4% |
| Suppliers | 440/4 | €2,659 | €1,000 | -€1,659 | -62.4% |
| Other operating charges | 640/8 | €5,831 | €8,950 | +€3,120 | +53.5% |
| Gross operating margin | 9900 | -€7,934 | -€12,335 | -€4,401 | -55.5% |
| Operating profit (loss) | 9901 | -€13,765 | -€21,285 | -€7,520 | -54.6% |
| Financial income | 75/76B | €17,818 | €243,818 | +€226,000 | +1268.4% |
| Recurring financial income | 75 | €17,818 | €243,818 | +€226,000 | +1268.4% |
| Financial charges | 65/66B | €33,124 | €332 | -€32,791 | -99.0% |
| Recurring financial charges | 65 | €33,124 | €332 | -€32,791 | -99.0% |
| Profit (loss) for the period before taxes | 9903 | -€29,071 | €222,201 | +€251,271 | |
| Profit (loss) for the period | 9904 | -€29,071 | €222,201 | +€251,271 | |
| Profit (loss) for the period to be appropriated | 9905 | -€29,071 | €222,201 | +€251,271 |
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 9 October 2026 via checked.be.