PLANOPLI: 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.
PLANOPLI
Largest movements
- Receivables within one year +€71,882
up €71,882 (+149.1%), from €48,226 to €120,109
of which Trade receivables: +€84,947
- Cash -€58,332
down €58,332 (-83.6%), from €69,735 to €11,403
mainly Net result for the year (-€113,801) and Receivables within one year (-€71,882)
- Stocks and contracts +€26,093
up €26,093 (+26.3%), from €99,070 to €125,163
- Intangible fixed assets +€5,902
new in 2025: €5,902
- Accrued charges and deferred income +€121,842
up €121,842 (+94.2%), from €129,367 to €251,210
- Profit (loss) carried forward -€113,801
down €113,801 (-161.5%), from -€70,486 to -€184,287
- Other debts +€27,571
up €27,571 (+706.7%), from €3,901 to €31,472
- Trade debts +€23,684
up €23,684 (+95.2%), from €24,889 to €48,573
- Current portion of long-term debt -€13,167
down €13,167 (-57.1%), from €23,040 to €9,873
- Staff costs +€68,287
up €68,287 (+375.9%), from €18,167 to €86,454
- Gross operating margin +€40,175
up €40,175 (+94.5%), from -€42,534 to -€2,359
- Financial charges +€7,446
up €7,446 (+114.5%), from €6,505 to €13,951
- Other operating charges +€3,494
up €3,494 (+102.0%), from €3,427 to €6,921
- Financial income -€2,889
down €2,889 (-97.5%), from €2,964 to €75
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 | €230,834 | €276,088 | +€45,254 | +19.6% |
| Fixed assets | 21/28 | €11,942 | €15,218 | +€3,276 | +27.4% |
| Intangible fixed assets | 21 | - | €5,902 | +€5,902 | |
| Tangible fixed assets | 22/27 | €11,942 | €9,316 | -€2,626 | -22.0% |
| Furniture and vehicles | 24 | €11,495 | €9,316 | -€2,179 | -19.0% |
| Other tangible fixed assets | 26 | €447 | - | -€447 | |
| Current assets | 29/58 | €218,892 | €260,870 | +€41,978 | +19.2% |
| Stocks and contracts in progress | 3 | €99,070 | €125,163 | +€26,093 | +26.3% |
| Stocks | 30/36 | €99,070 | €125,163 | +€26,093 | +26.3% |
| Amounts receivable within one year | 40/41 | €48,226 | €120,109 | +€71,882 | +149.1% |
| Trade receivables | 40 | €31,194 | €116,141 | +€84,947 | +272.3% |
| Other amounts receivable | 41 | €17,032 | €3,967 | -€13,065 | -76.7% |
| Cash at bank and in hand | 54/58 | €69,735 | €11,403 | -€58,332 | -83.6% |
| Deferred charges and accrued income | 490/1 | €1,860 | €4,196 | +€2,335 | +125.5% |
| Total equity and liabilities | 10/49 | €230,834 | €276,088 | +€45,254 | +19.6% |
| Equity | 10/15 | €28,615 | -€85,186 | -€113,801 | |
| Contributions | 10/11 | €65,000 | €65,000 | = | 0.0% |
| Reserves | 13 | €34,101 | €34,101 | = | 0.0% |
| Distributable reserves | 133 | €34,101 | €34,101 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€70,486 | -€184,287 | -€113,801 | -161.5% |
| Amounts payable | 17/49 | €202,219 | €361,273 | +€159,055 | +78.7% |
| Amounts payable within one year | 42/48 | €72,852 | €110,064 | +€37,212 | +51.1% |
| Current portion of amounts payable after more than one year | 42 | €23,040 | €9,873 | -€13,167 | -57.1% |
| Financial debts | 43 | - | €63 | +€63 | |
| Credit institutions | 430/8 | - | €63 | +€63 | |
| Trade debts | 44 | €24,889 | €48,573 | +€23,684 | +95.2% |
| Suppliers | 440/4 | €24,889 | €48,573 | +€23,684 | +95.2% |
| Advances received on contracts in progress | 46 | €15,378 | €2,300 | -€13,078 | -85.0% |
| Taxes, remuneration and social security | 45 | €5,643 | €17,783 | +€12,140 | +215.1% |
| Taxes | 450/3 | €323 | €362 | +€39 | +12.1% |
| Remuneration and social security | 454/9 | €5,320 | €17,421 | +€12,101 | +227.4% |
| Other amounts payable | 47/48 | €3,901 | €31,472 | +€27,571 | +706.7% |
| Accrued charges and deferred income | 492/3 | €129,367 | €251,210 | +€121,842 | +94.2% |
| Remuneration, social security and pensions | 62 | €18,167 | €86,454 | +€68,287 | +375.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,494 | €3,829 | +€1,335 | +53.6% |
| Other operating charges | 640/8 | €3,427 | €6,921 | +€3,494 | +102.0% |
| Gross operating margin | 9900 | -€42,534 | -€2,359 | +€40,175 | +94.5% |
| Operating profit (loss) | 9901 | -€66,622 | -€99,563 | -€32,941 | -49.4% |
| Financial income | 75/76B | €2,964 | €75 | -€2,889 | -97.5% |
| Recurring financial income | 75 | €2,964 | €75 | -€2,889 | -97.5% |
| Financial charges | 65/66B | €6,505 | €13,951 | +€7,446 | +114.5% |
| Recurring financial charges | 65 | €6,505 | €13,951 | +€7,446 | +114.5% |
| Profit (loss) for the period before taxes | 9903 | -€70,163 | -€113,439 | -€43,276 | -61.7% |
| Income taxes | 67/77 | €323 | €362 | +€39 | +12.1% |
| Profit (loss) for the period | 9904 | -€70,486 | -€113,801 | -€43,315 | -61.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€70,486 | -€113,801 | -€43,315 | -61.5% |
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 10 October 2026 via checked.be.