PLANOFURN: 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.
What changed
PLANOFURN
NACE 31.004, Manufacture of dining room, living room, bedroom and bathroom furniture
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€399,405
2024 · €346,040+€53,365
Equity
€1.9m
2024 · €1.7m+€199,405
Cash
€964,344
2024 · €1.2m-€260,346
Balance sheet total
€3.8m
2024 · €3.8m+€16,370
Largest movements
Assets
- Receivables within one year +€377,461
up €377,461 (+39.3%), from €959,326 to €1.3m
of which Trade receivables: +€422,349
- Cash -€260,346
down €260,346 (-21.3%), from €1.2m to €964,344
mainly Receivables within one year (-€377,461) and Investment in fixed assets (net) (-€251,047)
- Stocks and contracts -€144,367
down €144,367 (-28.5%), from €506,767 to €362,400
of which Contracts in progress: -€146,794
- Tangible fixed assets +€71,299
up €71,299 (+7.4%), from €960,760 to €1.0m
of which Plant, machinery and equipment: +€110,375
Equity and liabilities
- Profit (loss) carried forward +€199,405
up €199,405 (+21.4%), from €930,650 to €1.1m
- Advances received -€172,536
down €172,536 (-52.3%), from €329,952 to €157,416
Income statement
- Write-downs -€192,421
down €192,421, from €0 to -€192,421
- Gross operating margin -€121,615
down €121,615 (-4.0%), from €3.0m to €2.9m
- Staff costs -€44,865
down €44,865 (-1.9%), from €2.4m to €2.3m
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.
Result 2024
€346,040
Gross operating margin
-€121,615
Staff costs
+€44,865
Depreciation
-€22,299
Write-downs
+€192,421
Other operating charges
-€5,920
Other operating items
+€3,004
Financial income
-€7,112
Financial charges
-€4,829
Taxes
-€25,150
Result 2025
€399,405
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.
From operations
+€174,008
Investment
-€251,047
Financing
-€183,307
Cash 2024
€1.2m
From operations (derived)
+€174,008
Net result for the year
+€399,405
Depreciation
+€192,953
Stocks and contracts
+€144,367
Receivables within one year
-€377,461
Deferred charges and accrued income
+€14,472
Trade debts
-€3,164
Tax, wage and social debts
-€23,838
Advances received
-€172,536
Accrued charges and deferred income
-€191
Investment (derived)
-€251,047
Investment in fixed assets (net)
-€251,047
Financing
-€183,307
Debts after one year
-€6,383
Current portion of long-term debt
+€23,076
Contributions, distributions and other
-€200,000
Cash 2025
€964,344
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,820,215 | €3,836,585 | +€16,370 | +0.4% |
| Fixed assets | 21/28 | €1,085,222 | €1,143,316 | +€58,094 | +5.4% |
| Tangible fixed assets | 22/27 | €960,760 | €1,032,059 | +€71,299 | +7.4% |
| Plant, machinery and equipment | 23 | €175,912 | €286,288 | +€110,375 | +62.7% |
| Furniture and vehicles | 24 | €85,258 | €50,488 | -€34,770 | -40.8% |
| Leasing and similar rights | 25 | €147,074 | €193,909 | +€46,835 | +31.8% |
| Other tangible fixed assets | 26 | €552,515 | €501,374 | -€51,142 | -9.3% |
| Financial fixed assets | 28 | €124,462 | €111,257 | -€13,205 | -10.6% |
| Current assets | 29/58 | €2,734,993 | €2,693,269 | -€41,724 | -1.5% |
| Stocks and contracts in progress | 3 | €506,767 | €362,400 | -€144,367 | -28.5% |
| Stocks | 30/36 | €237,005 | €239,432 | +€2,427 | +1.0% |
| Contracts in progress | 37 | €269,762 | €122,968 | -€146,794 | -54.4% |
| Amounts receivable within one year | 40/41 | €959,326 | €1,336,787 | +€377,461 | +39.3% |
| Trade receivables | 40 | €862,547 | €1,284,896 | +€422,349 | +49.0% |
| Other amounts receivable | 41 | €96,779 | €51,891 | -€44,888 | -46.4% |
| Cash at bank and in hand | 54/58 | €1,224,690 | €964,344 | -€260,346 | -21.3% |
| Deferred charges and accrued income | 490/1 | €44,210 | €29,738 | -€14,472 | -32.7% |
| Total equity and liabilities | 10/49 | €3,820,215 | €3,836,585 | +€16,370 | +0.4% |
| Equity | 10/15 | €1,702,046 | €1,901,452 | +€199,405 | +11.7% |
| Contributions | 10/11 | €456,000 | €456,000 | = | 0.0% |
| Capital | 10 | €456,000 | €456,000 | = | 0.0% |
| Issued capital | 100 | €456,000 | €456,000 | = | 0.0% |
| Reserves | 13 | €315,397 | €315,397 | = | 0.0% |
| Non-distributable reserves | 130/1 | €45,600 | €45,600 | = | 0.0% |
| Legal reserve | 130 | €45,600 | €45,600 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,148 | €18,148 | = | 0.0% |
| Distributable reserves | 133 | €251,648 | €251,648 | = | 0.0% |
| Profit (loss) carried forward | 14 | €930,650 | €1,130,055 | +€199,405 | +21.4% |
| Amounts payable | 17/49 | €2,118,169 | €1,935,133 | -€183,035 | -8.6% |
| Amounts payable after more than one year | 17 | €273,063 | €266,680 | -€6,383 | -2.3% |
| Financial debts | 170/4 | €273,063 | €266,680 | -€6,383 | -2.3% |
| Amounts payable within one year | 42/48 | €1,841,820 | €1,665,358 | -€176,462 | -9.6% |
| Current portion of amounts payable after more than one year | 42 | €67,352 | €90,427 | +€23,076 | +34.3% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €950,058 | €946,894 | -€3,164 | -0.3% |
| Suppliers | 440/4 | €950,058 | €946,894 | -€3,164 | -0.3% |
| Advances received on contracts in progress | 46 | €329,952 | €157,416 | -€172,536 | -52.3% |
| Taxes, remuneration and social security | 45 | €294,458 | €270,620 | -€23,838 | -8.1% |
| Taxes | 450/3 | €59,985 | €34,035 | -€25,950 | -43.3% |
| Remuneration and social security | 454/9 | €234,473 | €236,585 | +€2,112 | +0.9% |
| Other amounts payable | 47/48 | €200,000 | €200,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €3,287 | €3,096 | -€191 | -5.8% |
| Non-recurring operating income | 76A | €12,164 | €8,850 | -€3,314 | -27.2% |
| Remuneration, social security and pensions | 62 | €2,368,309 | €2,323,443 | -€44,865 | -1.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €170,654 | €192,953 | +€22,299 | +13.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | -€192,421 | -€192,421 | |
| Other operating charges | 640/8 | €12,185 | €18,105 | +€5,920 | +48.6% |
| Non-recurring operating charges | 66A | €3,004 | €0 | -€3,004 | -100.0% |
| Gross operating margin | 9900 | €3,043,720 | €2,922,105 | -€121,615 | -4.0% |
| Operating profit (loss) | 9901 | €489,569 | €580,025 | +€90,456 | +18.5% |
| Financial income | 75/76B | €7,112 | €0 | -€7,112 | -100.0% |
| Recurring financial income | 75 | €7,112 | €0 | -€7,112 | -100.0% |
| Financial charges | 65/66B | €31,243 | €36,071 | +€4,829 | +15.5% |
| Recurring financial charges | 65 | €31,243 | €36,071 | +€4,829 | +15.5% |
| Profit (loss) for the period before taxes | 9903 | €465,438 | €543,953 | +€78,516 | +16.9% |
| Income taxes | 67/77 | €119,398 | €144,548 | +€25,150 | +21.1% |
| Profit (loss) for the period | 9904 | €346,040 | €399,405 | +€53,365 | +15.4% |
| Profit (loss) for the period to be appropriated | 9905 | €346,040 | €399,405 | +€53,365 | +15.4% |
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.