PlanPV: 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.
PlanPV
Largest movements
- Current investments +€76,786
new in 2025: €76,786
- Cash -€49,459
down €49,459 (-61.4%), from €80,593 to €31,135
mainly Current investments (-€76,786) and Short-term financial debts (-€25,000)
- Receivables within one year +€6,119
up €6,119 (+30.7%), from €19,949 to €26,067
of which Trade receivables: +€6,685
- Reserves +€54,000
up €54,000 (+93.1%), from €58,000 to €112,000
- Short-term financial debts -€25,000
no longer reported in 2025 (was €25,000)
- Other debts +€4,491
up €4,491 (+277.1%), from €1,621 to €6,112
- Trade debts -€2,995
down €2,995 (-51.2%), from €5,854 to €2,860
- Tax, wage and social debts +€2,344
up €2,344 (+31.7%), from €7,393 to €9,737
- Gross operating margin -€5,833
down €5,833 (-6.9%), from €84,585 to €78,752
- Taxes -€1,916
down €1,916 (-8.4%), from €22,774 to €20,858
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 | €101,127 | €134,403 | +€33,276 | +32.9% |
| Fixed assets | 21/28 | €585 | €416 | -€169 | -28.9% |
| Tangible fixed assets | 22/27 | €585 | €416 | -€169 | -28.9% |
| Furniture and vehicles | 24 | €585 | €416 | -€169 | -28.9% |
| Current assets | 29/58 | €100,542 | €133,987 | +€33,445 | +33.3% |
| Amounts receivable within one year | 40/41 | €19,949 | €26,067 | +€6,119 | +30.7% |
| Trade receivables | 40 | €14,743 | €21,428 | +€6,685 | +45.3% |
| Other amounts receivable | 41 | €5,206 | €4,639 | -€567 | -10.9% |
| Current investments | 50/53 | - | €76,786 | +€76,786 | |
| Cash at bank and in hand | 54/58 | €80,593 | €31,135 | -€49,459 | -61.4% |
| Total equity and liabilities | 10/49 | €101,127 | €134,403 | +€33,276 | +32.9% |
| Equity | 10/15 | €61,259 | €115,385 | +€54,126 | +88.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €58,000 | €112,000 | +€54,000 | +93.1% |
| Distributable reserves | 133 | €58,000 | €112,000 | +€54,000 | +93.1% |
| Profit (loss) carried forward | 14 | €259 | €385 | +€126 | +48.6% |
| Amounts payable | 17/49 | €39,868 | €19,018 | -€20,850 | -52.3% |
| Amounts payable within one year | 42/48 | €39,868 | €18,708 | -€21,160 | -53.1% |
| Financial debts | 43 | €25,000 | - | -€25,000 | |
| Credit institutions | 430/8 | €25,000 | - | -€25,000 | |
| Trade debts | 44 | €5,854 | €2,860 | -€2,995 | -51.2% |
| Suppliers | 440/4 | €5,854 | €2,860 | -€2,995 | -51.2% |
| Taxes, remuneration and social security | 45 | €7,393 | €9,737 | +€2,344 | +31.7% |
| Taxes | 450/3 | €7,393 | €9,737 | +€2,344 | +31.7% |
| Other amounts payable | 47/48 | €1,621 | €6,112 | +€4,491 | +277.1% |
| Accrued charges and deferred income | 492/3 | - | €310 | +€310 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €261 | €169 | -€92 | -35.2% |
| Other operating charges | 640/8 | €634 | €489 | -€145 | -22.9% |
| Gross operating margin | 9900 | €84,585 | €78,752 | -€5,833 | -6.9% |
| Operating profit (loss) | 9901 | €83,690 | €78,094 | -€5,596 | -6.7% |
| Financial income | 75/76B | €26 | €57 | +€31 | +118.1% |
| Recurring financial income | 75 | €26 | €57 | +€31 | +118.1% |
| Financial charges | 65/66B | €2,683 | €3,167 | +€484 | +18.1% |
| Recurring financial charges | 65 | €2,683 | €3,167 | +€484 | +18.1% |
| Profit (loss) for the period before taxes | 9903 | €81,033 | €74,983 | -€6,050 | -7.5% |
| Income taxes | 67/77 | €22,774 | €20,858 | -€1,916 | -8.4% |
| Profit (loss) for the period | 9904 | €58,259 | €54,126 | -€4,133 | -7.1% |
| Profit (loss) for the period to be appropriated | 9905 | €58,259 | €54,126 | -€4,133 | -7.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.