PlanPulse Belgium: 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.
PlanPulse Belgium
Largest movements
- Cash -€32,538
down €32,538 (-18.8%), from €173,079 to €140,541
mainly Contributions, distributions and other (-€102,152) and Receivables within one year (-€27,528)
- Receivables within one year +€27,528
up €27,528 (+37.5%), from €73,393 to €100,920
of which Trade receivables: +€18,428
- Deferred charges and accrued income +€6,820
up €6,820 (+1,832%), from €372 to €7,192
- Trade debts +€27,509
up €27,509 (+127%), from €21,676 to €49,186
- Other debts -€14,545
down €14,545 (-12.5%), from €116,697 to €102,152
- Tax, wage and social debts -€11,354
down €11,354 (-19.1%), from €59,414 to €48,059
of which Taxes: -€13,421
- Gross operating margin -€96,003
down €96,003 (-22.0%), from €437,053 to €341,050
- Staff costs -€72,966
down €72,966 (-26.9%), from €271,565 to €198,600
- Taxes -€5,347
down €5,347 (-13.0%), from €41,248 to €35,900
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.
Derived cash bridge
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 | €246,843 | €248,653 | +€1,810 | +0.7% |
| Current assets | 29/58 | €246,843 | €248,653 | +€1,810 | +0.7% |
| Amounts receivable within one year | 40/41 | €73,393 | €100,920 | +€27,528 | +37.5% |
| Trade receivables | 40 | €73,393 | €91,821 | +€18,428 | +25.1% |
| Other amounts receivable | 41 | - | €9,100 | +€9,100 | |
| Cash at bank and in hand | 54/58 | €173,079 | €140,541 | -€32,538 | -18.8% |
| Deferred charges and accrued income | 490/1 | €372 | €7,192 | +€6,820 | +1,832% |
| Total equity and liabilities | 10/49 | €246,843 | €248,653 | +€1,810 | +0.7% |
| Equity | 10/15 | €41,360 | €41,360 | = | 0.0% |
| Contributions | 10/11 | €41,360 | €41,360 | = | 0.0% |
| Amounts payable | 17/49 | €205,483 | €207,293 | +€1,810 | +0.9% |
| Amounts payable within one year | 42/48 | €197,787 | €199,397 | +€1,610 | +0.8% |
| Trade debts | 44 | €21,676 | €49,186 | +€27,509 | +127% |
| Suppliers | 440/4 | €21,676 | €49,186 | +€27,509 | +127% |
| Taxes, remuneration and social security | 45 | €59,414 | €48,059 | -€11,354 | -19.1% |
| Taxes | 450/3 | €49,920 | €36,499 | -€13,421 | -26.9% |
| Remuneration and social security | 454/9 | €9,494 | €11,560 | +€2,066 | +21.8% |
| Other amounts payable | 47/48 | €116,697 | €102,152 | -€14,545 | -12.5% |
| Accrued charges and deferred income | 492/3 | €7,696 | €7,896 | +€200 | +2.6% |
| Remuneration, social security and pensions | 62 | €271,565 | €198,600 | -€72,966 | -26.9% |
| Gross operating margin | 9900 | €437,053 | €341,050 | -€96,003 | -22.0% |
| Operating profit (loss) | 9901 | €165,487 | €142,450 | -€23,037 | -13.9% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €7,542 | €4,398 | -€3,145 | -41.7% |
| Recurring financial charges | 65 | €7,542 | €4,398 | -€3,145 | -41.7% |
| Profit (loss) for the period before taxes | 9903 | €157,945 | €138,053 | -€19,893 | -12.6% |
| Income taxes | 67/77 | €41,248 | €35,900 | -€5,347 | -13.0% |
| Profit (loss) for the period | 9904 | €116,697 | €102,152 | -€14,545 | -12.5% |
| Profit (loss) for the period to be appropriated | 9905 | €116,697 | €102,152 | -€14,545 | -12.5% |
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 21 October 2026 via checked.be.