PLANO: 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.
PLANO
Largest movements
- Receivables within one year -€13,570
down €13,570 (-44.8%), from €30,282 to €16,712
of which Trade receivables: -€12,425
- Cash +€7,710
up €7,710 (+13.0%), from €59,462 to €67,172
mainly Receivables within one year (+€13,570) and Depreciation (+€6,048)
- Tangible fixed assets -€6,048
down €6,048 (-18.7%), from €32,363 to €26,315
of which Plant, machinery and equipment: -€5,640
- Profit (loss) carried forward -€9,592
down €9,592 (-597.3%), from -€1,606 to -€11,198
- Other debts -€5,055
down €5,055 (-13.2%), from €38,415 to €33,361
- Trade debts +€3,147
up €3,147 (+373.7%), from €842 to €3,990
- Gross operating margin -€20,418
down €20,418, from €18,334 to -€2,084
- Taxes -€1,721
down €1,721 (-86.9%), from €1,980 to €259
- Depreciation +€1,575
up €1,575 (+35.2%), from €4,473 to €6,048
- Other operating charges -€289
down €289 (-21.1%), from €1,370 to €1,081
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 | €124,658 | €113,194 | -€11,465 | -9.2% |
| Fixed assets | 21/28 | €32,413 | €26,365 | -€6,048 | -18.7% |
| Tangible fixed assets | 22/27 | €32,363 | €26,315 | -€6,048 | -18.7% |
| Plant, machinery and equipment | 23 | €25,988 | €20,348 | -€5,640 | -21.7% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Other tangible fixed assets | 26 | €6,376 | €5,967 | -€408 | -6.4% |
| Financial fixed assets | 28 | €50 | €50 | = | 0.0% |
| Current assets | 29/58 | €92,245 | €86,829 | -€5,416 | -5.9% |
| Amounts receivable within one year | 40/41 | €30,282 | €16,712 | -€13,570 | -44.8% |
| Trade receivables | 40 | €29,094 | €16,669 | -€12,425 | -42.7% |
| Other amounts receivable | 41 | €1,188 | €43 | -€1,144 | -96.4% |
| Cash at bank and in hand | 54/58 | €59,462 | €67,172 | +€7,710 | +13.0% |
| Deferred charges and accrued income | 490/1 | €2,501 | €2,944 | +€443 | +17.7% |
| Total equity and liabilities | 10/49 | €124,658 | €113,194 | -€11,465 | -9.2% |
| Equity | 10/15 | €82,384 | €72,791 | -€9,592 | -11.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €65,389 | €65,389 | = | 0.0% |
| Distributable reserves | 133 | €65,389 | €65,389 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,606 | -€11,198 | -€9,592 | -597.3% |
| Amounts payable | 17/49 | €42,275 | €40,402 | -€1,872 | -4.4% |
| Amounts payable within one year | 42/48 | €42,275 | €40,402 | -€1,872 | -4.4% |
| Trade debts | 44 | €842 | €3,990 | +€3,147 | +373.7% |
| Suppliers | 440/4 | €842 | €3,990 | +€3,147 | +373.7% |
| Taxes, remuneration and social security | 45 | €3,017 | €3,052 | +€35 | +1.2% |
| Taxes | 450/3 | €3,017 | €3,052 | +€35 | +1.2% |
| Other amounts payable | 47/48 | €38,415 | €33,361 | -€5,055 | -13.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,473 | €6,048 | +€1,575 | +35.2% |
| Other operating charges | 640/8 | €1,370 | €1,081 | -€289 | -21.1% |
| Gross operating margin | 9900 | €18,334 | -€2,084 | -€20,418 | |
| Operating profit (loss) | 9901 | €12,491 | -€9,214 | -€21,704 | |
| Financial income | 75/76B | €51 | €48 | -€3 | -5.1% |
| Recurring financial income | 75 | €51 | €48 | -€3 | -5.1% |
| Financial charges | 65/66B | €220 | €168 | -€53 | -23.9% |
| Recurring financial charges | 65 | €220 | €168 | -€53 | -23.9% |
| Profit (loss) for the period before taxes | 9903 | €12,321 | -€9,333 | -€21,654 | |
| Income taxes | 67/77 | €1,980 | €259 | -€1,721 | -86.9% |
| Profit (loss) for the period | 9904 | €10,341 | -€9,592 | -€19,933 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,341 | -€9,592 | -€19,933 |
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.