Planoloog: 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.
Planoloog
Largest movements
- Cash -€15,368
down €15,368 (-10.7%), from €144,246 to €128,878
mainly Tax, wage and social debts (-€21,248) and Net result for the year (-€6,301)
- Receivables within one year -€11,032
down €11,032 (-69.7%), from €15,828 to €4,795
of which Trade receivables: -€11,326
- Tax, wage and social debts -€21,248
down €21,248 (-83.3%), from €25,515 to €4,267
- Profit (loss) carried forward -€6,301
down €6,301 (-4.8%), from €131,683 to €125,382
- Gross operating margin -€77,120
down €77,120, from €76,786 to -€335
- Taxes -€14,964
no longer reported in 2025 (was €14,964)
- Depreciation +€2,641
up €2,641 (+89.7%), from €2,943 to €5,585
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 | €165,739 | €138,872 | -€26,867 | -16.2% |
| Fixed assets | 21/28 | €5,665 | €5,198 | -€467 | -8.2% |
| Tangible fixed assets | 22/27 | €5,665 | €5,198 | -€467 | -8.2% |
| Plant, machinery and equipment | 23 | €951 | €359 | -€592 | -62.2% |
| Furniture and vehicles | 24 | €4,714 | €4,839 | +€125 | +2.6% |
| Current assets | 29/58 | €160,073 | €133,673 | -€26,400 | -16.5% |
| Amounts receivable within one year | 40/41 | €15,828 | €4,795 | -€11,032 | -69.7% |
| Trade receivables | 40 | €15,205 | €3,880 | -€11,326 | -74.5% |
| Other amounts receivable | 41 | €622 | €916 | +€293 | +47.1% |
| Cash at bank and in hand | 54/58 | €144,246 | €128,878 | -€15,368 | -10.7% |
| Total equity and liabilities | 10/49 | €165,739 | €138,872 | -€26,867 | -16.2% |
| Equity | 10/15 | €134,983 | €128,682 | -€6,301 | -4.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €300 | €300 | = | 0.0% |
| Non-distributable reserves | 130/1 | €300 | €300 | = | 0.0% |
| Reserves not available under the articles | 1311 | €300 | €300 | = | 0.0% |
| Profit (loss) carried forward | 14 | €131,683 | €125,382 | -€6,301 | -4.8% |
| Amounts payable | 17/49 | €30,756 | €10,189 | -€20,566 | -66.9% |
| Amounts payable within one year | 42/48 | €30,756 | €10,189 | -€20,566 | -66.9% |
| Financial debts | 43 | €393 | €188 | -€205 | -52.2% |
| Credit institutions | 430/8 | €393 | €188 | -€205 | -52.2% |
| Trade debts | 44 | €13 | €520 | +€507 | +3891.1% |
| Suppliers | 440/4 | €13 | €520 | +€507 | +3891.1% |
| Taxes, remuneration and social security | 45 | €25,515 | €4,267 | -€21,248 | -83.3% |
| Taxes | 450/3 | €25,515 | €4,267 | -€21,248 | -83.3% |
| Other amounts payable | 47/48 | €4,835 | €5,214 | +€379 | +7.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,943 | €5,585 | +€2,641 | +89.7% |
| Other operating charges | 640/8 | €164 | €120 | -€44 | -26.8% |
| Gross operating margin | 9900 | €76,786 | -€335 | -€77,120 | |
| Operating profit (loss) | 9901 | €73,678 | -€6,039 | -€79,718 | |
| Financial income | 75/76B | €560 | - | -€560 | |
| Recurring financial income | 75 | €560 | - | -€560 | |
| Financial charges | 65/66B | €100 | €262 | +€162 | +162.2% |
| Recurring financial charges | 65 | €100 | €262 | +€162 | +162.2% |
| Profit (loss) for the period before taxes | 9903 | €74,139 | -€6,301 | -€80,440 | |
| Income taxes | 67/77 | €14,964 | - | -€14,964 | |
| Profit (loss) for the period | 9904 | €59,175 | -€6,301 | -€65,476 | |
| Profit (loss) for the period to be appropriated | 9905 | €59,175 | -€6,301 | -€65,476 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.