PLANQUETTE: what changed
What changed
PLANQUETTE
NACE 10.111, Manufacture of food products
filed annual accounts (NBB)
Net result for the year
-€468,210
2024 · €646,241-€1.1m
Equity
€1.9m
2024 · €2.4m-€468,210
Cash
€512,256
2024 · €662,094-€149,838
Balance sheet total
€8.4m
2024 · €8.4m-€72,341
Largest movements
Assets
- Receivables within one year +€403,992
up €403,992 (+14.3%), from €2.8m to €3.2m
of which Trade receivables: +€366,883
- Tangible fixed assets -€324,062
down €324,062 (-7.3%), from €4.4m to €4.1m
of which Land and buildings: -€327,836
- Cash -€149,838
down €149,838 (-22.6%), from €662,094 to €512,256
mainly Other debts (-€500,000) and Net result for the year (-€468,210)
Equity and liabilities
- Trade debts +€1.2m
up €1.2m (+102%), from €1.2m to €2.4m
- Other debts -€500,000
down €500,000 (-100%), from €500,000 to €0
- Reserves -€468,210
down €468,210 (-57.2%), from €819,076 to €350,866
of which Distributable reserves: -€468,210
- Debts after one year -€347,592
down €347,592 (-22.0%), from €1.6m to €1.2m
Income statement
- Turnover -€1.3m
down €1.3m (-7.0%), from €17.9m to €16.6m
- Goods and materials -€295,360
down €295,360 (-2.1%), from €14.1m to €13.8m
of which Purchases: -€177,600
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€646,241
Turnover
-€1.3m
Other operating income
+€68,705
Goods and materials
+€295,360
Services and other goods
-€68,010
Staff costs
+€35,605
Depreciation
+€83,391
Write-downs
+€55,619
Other operating charges
-€55,587
Other operating items
-€382,776
Financial income
-€180
Financial charges
+€66,286
Taxes
+€43,475
Result 2025
-€468,210
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€274,448
Investment
-€80,604
Financing
-€343,681
Cash 2024
€662,094
From operations (derived)
+€274,448
Net result for the year
-€468,210
Depreciation
+€404,801
Smaller working-capital items
+€1,285
Receivables within one year
-€403,992
Trade debts
+€1.2m
Other debts
-€500,000
Accrued charges and deferred income
+€24,224
Investment (derived)
-€80,604
Investment in fixed assets (net)
-€80,604
Financing
-€343,681
Debts after one year
-€347,592
Current portion of long-term debt
+€3,910
Cash 2025
€512,256
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,434,957 | €8,362,616 | -€72,341 | -0.9% |
| Fixed assets | 21/28 | €4,448,939 | €4,124,742 | -€324,197 | -7.3% |
| Tangible fixed assets | 22/27 | €4,444,951 | €4,120,889 | -€324,062 | -7.3% |
| Land and buildings | 22 | €4,188,209 | €3,860,373 | -€327,836 | -7.8% |
| Plant, machinery and equipment | 23 | €156,842 | €246,611 | +€89,770 | +57.2% |
| Furniture and vehicles | 24 | €99,900 | €13,904 | -€85,996 | -86.1% |
| Financial fixed assets | 28 | €3,988 | €3,853 | -€135 | -3.4% |
| Other financial fixed assets | 284/8 | €3,988 | €3,853 | -€135 | -3.4% |
| Shares | 284 | €3 | €3 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €3,985 | €3,850 | -€135 | -3.4% |
| Current assets | 29/58 | €3,986,018 | €4,237,874 | +€251,857 | +6.3% |
| Stocks and contracts in progress | 3 | €449,196 | €446,534 | -€2,662 | -0.6% |
| Stocks | 30/36 | €449,196 | €446,534 | -€2,662 | -0.6% |
| Raw materials and consumables | 30/31 | €82,524 | €78,032 | -€4,492 | -5.4% |
| Work in progress | 32 | - | €2,981 | +€2,981 | |
| Goods purchased for resale | 34 | €366,672 | €365,520 | -€1,152 | -0.3% |
| Amounts receivable within one year | 40/41 | €2,823,791 | €3,227,783 | +€403,992 | +14.3% |
| Trade receivables | 40 | €2,617,942 | €2,984,825 | +€366,883 | +14.0% |
| Other amounts receivable | 41 | €205,850 | €242,958 | +€37,109 | +18.0% |
| Cash at bank and in hand | 54/58 | €662,094 | €512,256 | -€149,838 | -22.6% |
| Deferred charges and accrued income | 490/1 | €50,937 | €51,301 | +€364 | +0.7% |
| Total equity and liabilities | 10/49 | €8,434,957 | €8,362,616 | -€72,341 | -0.9% |
| Equity | 10/15 | €2,381,570 | €1,913,361 | -€468,210 | -19.7% |
| Contributions | 10/11 | €1,562,494 | €1,562,494 | = | 0.0% |
| Capital | 10 | €1,562,494 | €1,562,494 | = | 0.0% |
| Issued capital | 100 | €1,562,494 | €1,562,494 | = | 0.0% |
| Reserves | 13 | €819,076 | €350,866 | -€468,210 | -57.2% |
| Non-distributable reserves | 130/1 | €84,958 | €84,958 | = | 0.0% |
| Legal reserve | 130 | €84,958 | €84,958 | = | 0.0% |
| Distributable reserves | 133 | €734,118 | €265,908 | -€468,210 | -63.8% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €6,053,386 | €6,449,256 | +€395,869 | +6.5% |
| Amounts payable after more than one year | 17 | €1,580,249 | €1,232,657 | -€347,592 | -22.0% |
| Financial debts | 170/4 | €1,580,249 | €1,232,657 | -€347,592 | -22.0% |
| Credit institutions | 173 | €1,580,249 | €1,232,657 | -€347,592 | -22.0% |
| Amounts payable within one year | 42/48 | €4,450,311 | €5,169,548 | +€719,236 | +16.2% |
| Current portion of amounts payable after more than one year | 42 | €343,681 | €347,592 | +€3,910 | +1.1% |
| Financial debts | 43 | €2,375,000 | €2,375,000 | = | 0.0% |
| Credit institutions | 430/8 | €2,375,000 | €2,375,000 | = | 0.0% |
| Trade debts | 44 | €1,187,265 | €2,403,603 | +€1.2m | +102% |
| Suppliers | 440/4 | €1,187,265 | €2,403,603 | +€1.2m | +102% |
| Taxes, remuneration and social security | 45 | €44,365 | €43,354 | -€1,012 | -2.3% |
| Taxes | 450/3 | €7,402 | €7,962 | +€560 | +7.6% |
| Remuneration and social security | 454/9 | €36,963 | €35,392 | -€1,571 | -4.3% |
| Other amounts payable | 47/48 | €500,000 | €0 | -€500,000 | -100% |
| Accrued charges and deferred income | 492/3 | €22,826 | €47,050 | +€24,224 | +106% |
| Operating income | 70/76A | €18,399,849 | €16,829,439 | -€1.6m | -8.5% |
| Turnover | 70 | €17,871,055 | €16,614,716 | -€1.3m | -7.0% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | - | €1,830 | +€1,830 | |
| Other operating income | 74 | €141,188 | €209,894 | +€68,705 | +48.7% |
| Non-recurring operating income | 76A | €387,605 | €3,000 | -€384,605 | -99.2% |
| Operating charges | 60/66A | €17,295,492 | €16,949,114 | -€346,378 | -2.0% |
| Goods for resale, raw materials and consumables | 60 | €14,141,740 | €13,846,380 | -€295,360 | -2.1% |
| Purchases | 600/8 | €14,019,488 | €13,841,888 | -€177,600 | -1.3% |
| Change in stocks: decrease (increase) | 609 | €122,252 | €4,492 | -€117,761 | -96.3% |
| Services and other goods | 61 | €1,679,194 | €1,747,205 | +€68,010 | +4.1% |
| Remuneration, social security and pensions | 62 | €364,788 | €329,183 | -€35,605 | -9.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €488,192 | €404,801 | -€83,391 | -17.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €515,209 | €459,590 | -€55,619 | -10.8% |
| Other operating charges | 640/8 | €106,368 | €161,955 | +€55,587 | +52.3% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Operating profit (loss) | 9901 | €1,104,357 | -€119,674 | -€1.2m | |
| Financial income | 75/76B | €180 | €0 | -€180 | -100% |
| Recurring financial income | 75 | €180 | €0 | -€180 | -100% |
| Other financial income | 752/9 | €180 | €0 | -€180 | -100% |
| Financial charges | 65/66B | €243,594 | €177,308 | -€66,286 | -27.2% |
| Recurring financial charges | 65 | €243,594 | €177,308 | -€66,286 | -27.2% |
| Debt charges | 650 | €226,766 | €166,033 | -€60,733 | -26.8% |
| Other financial charges | 652/9 | €16,828 | €11,275 | -€5,553 | -33.0% |
| Profit (loss) for the period before taxes | 9903 | €860,943 | -€296,982 | -€1.2m | |
| Income taxes | 67/77 | €214,703 | €171,228 | -€43,475 | -20.2% |
| Taxes | 670/3 | €214,705 | €171,551 | -€43,154 | -20.1% |
| Tax adjustments and reversals of tax provisions | 77 | €2 | €323 | +€321 | +15,445% |
| Profit (loss) for the period | 9904 | €646,241 | -€468,210 | -€1.1m | |
| Profit (loss) for the period to be appropriated | 9905 | €646,241 | -€468,210 | -€1.1m |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.