PLANPRAZ: 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.
PLANPRAZ
Largest movements
- Cash -€46,348
down €46,348 (-37.5%), from €123,506 to €77,158
mainly Contributions, distributions and other (-€40,129) and Tax, wage and social debts (-€25,562)
- Receivables within one year +€22,971
up €22,971 (+38.8%), from €59,136 to €82,107
of which Trade receivables: +€42,851
- Stocks and contracts +€7,250
up €7,250 (+62.7%), from €11,565 to €18,815
- Deferred charges and accrued income +€4,032
up €4,032 (+3681.9%), from €110 to €4,142
- Reserves +€34,623
up €34,623 (+108.1%), from €32,036 to €66,659
- Tax, wage and social debts -€25,562
down €25,562 (-50.1%), from €51,070 to €25,508
of which Taxes: -€19,452
- Other debts -€24,219
down €24,219 (-67.4%), from €35,959 to €11,741
- Accrued charges and deferred income +€18,258
up €18,258 (+113.1%), from €16,142 to €34,400
- Trade debts -€16,451
down €16,451 (-40.9%), from €40,260 to €23,810
- Gross operating margin +€33,790
up €33,790 (+54.9%), from €61,555 to €95,346
- Taxes +€13,213
up €13,213 (+423.0%), from €3,123 to €16,336
- Staff costs -€3,840
down €3,840 (-100.0%), from €3,840 to €0
- Write-downs -€3,503
down €3,503 (-100.0%), from €3,503 to €0
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 | €200,160 | €186,289 | -€13,872 | -6.9% |
| Fixed assets | 21/28 | €5,843 | €4,067 | -€1,777 | -30.4% |
| Intangible fixed assets | 21 | €198 | €137 | -€62 | -31.1% |
| Tangible fixed assets | 22/27 | €5,645 | €3,930 | -€1,715 | -30.4% |
| Plant, machinery and equipment | 23 | €788 | €394 | -€394 | -50.0% |
| Furniture and vehicles | 24 | €4,857 | €3,536 | -€1,321 | -27.2% |
| Current assets | 29/58 | €194,317 | €182,222 | -€12,095 | -6.2% |
| Stocks and contracts in progress | 3 | €11,565 | €18,815 | +€7,250 | +62.7% |
| Stocks | 30/36 | €11,565 | €18,815 | +€7,250 | +62.7% |
| Amounts receivable within one year | 40/41 | €59,136 | €82,107 | +€22,971 | +38.8% |
| Trade receivables | 40 | €39,256 | €82,107 | +€42,851 | +109.2% |
| Other amounts receivable | 41 | €19,880 | €0 | -€19,880 | -100.0% |
| Cash at bank and in hand | 54/58 | €123,506 | €77,158 | -€46,348 | -37.5% |
| Deferred charges and accrued income | 490/1 | €110 | €4,142 | +€4,032 | +3681.9% |
| Total equity and liabilities | 10/49 | €200,160 | €186,289 | -€13,872 | -6.9% |
| Equity | 10/15 | €55,934 | €90,556 | +€34,623 | +61.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €32,036 | €66,659 | +€34,623 | +108.1% |
| Distributable reserves | 133 | €32,036 | €66,659 | +€34,623 | +108.1% |
| Profit (loss) carried forward | 14 | €21,898 | €21,898 | = | 0.0% |
| Amounts payable | 17/49 | €144,226 | €95,732 | -€48,494 | -33.6% |
| Amounts payable within one year | 42/48 | €128,084 | €61,333 | -€66,752 | -52.1% |
| Financial debts | 43 | €795 | €0 | -€795 | -100.0% |
| Credit institutions | 430/8 | €795 | €0 | -€795 | -100.0% |
| Trade debts | 44 | €40,260 | €23,810 | -€16,451 | -40.9% |
| Suppliers | 440/4 | €40,260 | €23,810 | -€16,451 | -40.9% |
| Advances received on contracts in progress | 46 | - | €274 | +€274 | |
| Taxes, remuneration and social security | 45 | €51,070 | €25,508 | -€25,562 | -50.1% |
| Taxes | 450/3 | €44,960 | €25,508 | -€19,452 | -43.3% |
| Remuneration and social security | 454/9 | €6,109 | €0 | -€6,109 | -100.0% |
| Other amounts payable | 47/48 | €35,959 | €11,741 | -€24,219 | -67.4% |
| Accrued charges and deferred income | 492/3 | €16,142 | €34,400 | +€18,258 | +113.1% |
| Remuneration, social security and pensions | 62 | €3,840 | €0 | -€3,840 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,470 | €2,817 | +€347 | +14.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,503 | €0 | -€3,503 | -100.0% |
| Other operating charges | 640/8 | €499 | €943 | +€443 | +88.8% |
| Gross operating margin | 9900 | €61,555 | €95,346 | +€33,790 | +54.9% |
| Operating profit (loss) | 9901 | €51,243 | €91,586 | +€40,343 | +78.7% |
| Financial income | 75/76B | €4 | €326 | +€323 | +9198.3% |
| Recurring financial income | 75 | €4 | €55 | +€51 | +1457.8% |
| Non-recurring financial income | 76B | - | €272 | +€272 | |
| Financial charges | 65/66B | €353 | €825 | +€472 | +133.4% |
| Recurring financial charges | 65 | €353 | €825 | +€472 | +133.4% |
| Profit (loss) for the period before taxes | 9903 | €50,893 | €91,087 | +€40,194 | +79.0% |
| Income taxes | 67/77 | €3,123 | €16,336 | +€13,213 | +423.0% |
| Profit (loss) for the period | 9904 | €47,769 | €74,751 | +€26,982 | +56.5% |
| Profit (loss) for the period to be appropriated | 9905 | €47,769 | €74,751 | +€26,982 | +56.5% |
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 11 October 2026 via checked.be.