PLANON: 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.
PLANON
Largest movements
- Cash +€1.2m
up €1.2m (+263.6%), from €468,935 to €1.7m
mainly Trade debts (+€981,087) and Receivables within one year (+€496,216)
- Receivables within one year -€496,216
down €496,216 (-20.9%), from €2.4m to €1.9m
of which Trade receivables: -€699,841
- Financial fixed assets -€44,597
down €44,597 (-17.8%), from €249,978 to €205,381
- Trade debts +€981,087
up €981,087 (+261.7%), from €374,926 to €1.4m
- Profit (loss) carried forward -€391,195
down €391,195 (-55.3%), from €707,316 to €316,121
- Tax, wage and social debts +€116,008
up €116,008 (+12.6%), from €918,245 to €1.0m
of which Remuneration and social security: +€70,937
- Purchases and services +€1.7m
up €1.7m (+35.2%), from €4.7m to €6.4m
- Turnover +€1.5m
up €1.5m (+17.4%), from €8.9m to €10.4m
- Staff costs +€499,263
up €499,263 (+15.1%), from €3.3m to €3.8m
- Taxes -€132,914
down €132,914 (-44.3%), from €299,870 to €166,956
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 | €3,200,485 | €3,904,054 | +€703,569 | +22.0% |
| Fixed assets | 21/28 | €272,401 | €219,720 | -€52,681 | -19.3% |
| Tangible fixed assets | 22/27 | €22,423 | €14,339 | -€8,084 | -36.1% |
| Furniture and vehicles | 24 | €22,423 | €14,339 | -€8,084 | -36.1% |
| Financial fixed assets | 28 | €249,978 | €205,381 | -€44,597 | -17.8% |
| Current assets | 29/58 | €2,928,085 | €3,684,334 | +€756,249 | +25.8% |
| Amounts receivable within one year | 40/41 | €2,370,138 | €1,873,922 | -€496,216 | -20.9% |
| Trade receivables | 40 | €2,261,199 | €1,561,358 | -€699,841 | -31.0% |
| Other amounts receivable | 41 | €108,938 | €312,564 | +€203,626 | +186.9% |
| Cash at bank and in hand | 54/58 | €468,935 | €1,705,103 | +€1.2m | +263.6% |
| Deferred charges and accrued income | 490/1 | €89,012 | €105,309 | +€16,297 | +18.3% |
| Total equity and liabilities | 10/49 | €3,200,485 | €3,904,054 | +€703,569 | +22.0% |
| Equity | 10/15 | €906,634 | €515,439 | -€391,195 | -43.1% |
| Contributions | 10/11 | €161,974 | €161,974 | = | 0.0% |
| Capital | 10 | €74,400 | €74,400 | = | 0.0% |
| Issued capital | 100 | €74,400 | €74,400 | = | 0.0% |
| Outside capital | 11 | €87,574 | €87,574 | = | 0.0% |
| Share premium | 1100/10 | €87,574 | €87,574 | = | 0.0% |
| Reserves | 13 | €37,344 | €37,344 | -€0 | 0.0% |
| Non-distributable reserves | 130/1 | €7,440 | €7,440 | = | 0.0% |
| Legal reserve | 130 | €7,440 | €7,440 | = | 0.0% |
| Distributable reserves | 133 | €29,904 | €29,904 | -€0 | 0.0% |
| Profit (loss) carried forward | 14 | €707,316 | €316,121 | -€391,195 | -55.3% |
| Amounts payable | 17/49 | €2,293,852 | €3,388,615 | +€1.1m | +47.7% |
| Amounts payable within one year | 42/48 | €1,293,171 | €2,390,266 | +€1.1m | +84.8% |
| Trade debts | 44 | €374,926 | €1,356,013 | +€981,087 | +261.7% |
| Suppliers | 440/4 | €374,926 | €1,356,013 | +€981,087 | +261.7% |
| Taxes, remuneration and social security | 45 | €918,245 | €1,034,253 | +€116,008 | +12.6% |
| Taxes | 450/3 | €251,891 | €296,962 | +€45,071 | +17.9% |
| Remuneration and social security | 454/9 | €666,354 | €737,291 | +€70,937 | +10.6% |
| Accrued charges and deferred income | 492/3 | €1,000,680 | €998,349 | -€2,331 | -0.2% |
| Turnover | 70 | €8,865,955 | €10,407,562 | +€1.5m | +17.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €4,732,539 | €6,399,487 | +€1.7m | +35.2% |
| Remuneration, social security and pensions | 62 | €3,311,821 | €3,811,084 | +€499,263 | +15.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,003 | €8,083 | -€6,920 | -46.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €24,317 | -€9,336 | -€33,653 | |
| Other operating charges | 640/8 | €13,207 | €27,345 | +€14,138 | +107.0% |
| Gross operating margin | 9900 | €4,377,768 | €4,347,837 | -€29,931 | -0.7% |
| Operating profit (loss) | 9901 | €1,013,420 | €510,661 | -€502,759 | -49.6% |
| Financial charges | 65/66B | €6,235 | €4,900 | -€1,335 | -21.4% |
| Recurring financial charges | 65 | €6,235 | €4,900 | -€1,335 | -21.4% |
| Profit (loss) for the period before taxes | 9903 | €1,007,186 | €505,761 | -€501,425 | -49.8% |
| Income taxes | 67/77 | €299,870 | €166,956 | -€132,914 | -44.3% |
| Profit (loss) for the period | 9904 | €707,316 | €338,805 | -€368,511 | -52.1% |
| Profit (loss) for the period to be appropriated | 9905 | €707,316 | €338,805 | -€368,511 | -52.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.