PlansMagic: 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.
PlansMagic
Largest movements
- Receivables within one year +€27,786
up €27,786 (+147.0%), from €18,898 to €46,684
of which Trade receivables: +€31,001
- Stocks and contracts +€16,744
up €16,744 (+168.3%), from €9,950 to €26,694
- Cash -€16,044
down €16,044 (-71.1%), from €22,573 to €6,529
mainly Receivables within one year (-€27,786) and Stocks and contracts (-€16,744)
- Current portion of long-term debt +€32,950
new in 2024: €32,950
- Profit (loss) carried forward -€6,795
down €6,795 (-25.9%), from €26,232 to €19,437
- Trade debts +€6,574
up €6,574 (+876.8%), from €750 to €7,324
- Other debts -€2,874
no longer reported in 2024 (was €2,874)
- Tax, wage and social debts -€1,407
down €1,407 (-6.9%), from €20,248 to €18,841
- Gross operating margin -€39,616
down €39,616, from €35,789 to -€3,827
- Taxes -€9,173
no longer reported in 2024 (was €9,173)
- Financial charges +€1,816
new in 2024: €1,816
- Other operating charges +€817
up €817 (+212.4%), from €384 to €1,201
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €52,104 | €80,552 | +€28,448 | +54.6% |
| Current assets | 29/58 | €52,104 | €80,552 | +€28,448 | +54.6% |
| Stocks and contracts in progress | 3 | €9,950 | €26,694 | +€16,744 | +168.3% |
| Stocks | 30/36 | €9,950 | €26,694 | +€16,744 | +168.3% |
| Amounts receivable within one year | 40/41 | €18,898 | €46,684 | +€27,786 | +147.0% |
| Trade receivables | 40 | €15,683 | €46,684 | +€31,001 | +197.7% |
| Other amounts receivable | 41 | €3,215 | - | -€3,215 | |
| Cash at bank and in hand | 54/58 | €22,573 | €6,529 | -€16,044 | -71.1% |
| Deferred charges and accrued income | 490/1 | €683 | €645 | -€38 | -5.5% |
| Total equity and liabilities | 10/49 | €52,104 | €80,552 | +€28,448 | +54.6% |
| Equity | 10/15 | €28,232 | €21,437 | -€6,795 | -24.1% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,232 | €19,437 | -€6,795 | -25.9% |
| Amounts payable | 17/49 | €23,872 | €59,115 | +€35,243 | +147.6% |
| Amounts payable within one year | 42/48 | €23,872 | €59,115 | +€35,243 | +147.6% |
| Current portion of amounts payable after more than one year | 42 | - | €32,950 | +€32,950 | |
| Trade debts | 44 | €750 | €7,324 | +€6,574 | +876.8% |
| Suppliers | 440/4 | €750 | €7,324 | +€6,574 | +876.8% |
| Taxes, remuneration and social security | 45 | €20,248 | €18,841 | -€1,407 | -6.9% |
| Taxes | 450/3 | €20,248 | €18,841 | -€1,407 | -6.9% |
| Other amounts payable | 47/48 | €2,874 | - | -€2,874 | |
| Other operating charges | 640/8 | €384 | €1,201 | +€817 | +212.4% |
| Gross operating margin | 9900 | €35,789 | -€3,827 | -€39,616 | |
| Operating profit (loss) | 9901 | €35,405 | -€5,028 | -€40,433 | |
| Financial income | 75/76B | €0 | €49 | +€49 | +16233.3% |
| Recurring financial income | 75 | €0 | €49 | +€49 | +16233.3% |
| Financial charges | 65/66B | - | €1,816 | +€1,816 | |
| Recurring financial charges | 65 | - | €1,816 | +€1,816 | |
| Profit (loss) for the period before taxes | 9903 | €35,405 | -€6,795 | -€42,200 | |
| Income taxes | 67/77 | €9,173 | - | -€9,173 | |
| Profit (loss) for the period | 9904 | €26,232 | -€6,795 | -€33,027 | |
| Profit (loss) for the period to be appropriated | 9905 | €26,232 | -€6,795 | -€33,027 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.