PLANT: 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.
PLANT
Largest movements
- Current investments +€1.9m
up €1.9m (+44.4%), from €4.3m to €6.2m
- Receivables after one year +€776,713
up €776,713 (+127%), from €610,973 to €1.4m
- Deferred charges and accrued income +€525,559
up €525,559 (+56.8%), from €925,268 to €1.5m
- Reserves +€3.0m
up €3.0m (+25.6%), from €11.8m to €14.8m
of which Distributable reserves: +€3.0m
- Tax, wage and social debts +€213,602
up €213,602 (+1,435%), from €14,890 to €228,492
of which Taxes: +€200,483
- Financial income +€2.1m
up €2.1m (+144%), from €1.4m to €3.5m
- Taxes +€298,812
up €298,812 (+9,751%), from €3,064 to €301,877
- Financial charges -€51,024
down €51,024 (-27.4%), from €185,892 to €134,868
of which Non-recurring financial charges: -€160,000
- Staff costs +€31,288
up €31,288 (+49.4%), from €63,367 to €94,655
- Turnover -€6,529
down €6,529 (-6.1%), from €106,620 to €100,090
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 | €16,273,784 | €19,527,852 | +€3.3m | +20.0% |
| Fixed assets | 21/28 | €9,404,231 | €9,434,231 | +€30,000 | +0.3% |
| Financial fixed assets | 28 | €9,404,231 | €9,434,231 | +€30,000 | +0.3% |
| Current assets | 29/58 | €6,869,552 | €10,093,621 | +€3.2m | +46.9% |
| Amounts receivable after more than one year | 29 | €610,973 | €1,387,686 | +€776,713 | +127% |
| Other amounts receivable | 291 | €610,973 | €1,387,686 | +€776,713 | +127% |
| Stocks and contracts in progress | 3 | €15,611 | €15,747 | +€136 | +0.9% |
| Stocks | 30/36 | €15,611 | €15,747 | +€136 | +0.9% |
| Amounts receivable within one year | 40/41 | €294,617 | €223,585 | -€71,032 | -24.1% |
| Trade receivables | 40 | €150,335 | €112,422 | -€37,913 | -25.2% |
| Other amounts receivable | 41 | €144,281 | €111,162 | -€33,119 | -23.0% |
| Current investments | 50/53 | €4,298,119 | €6,204,639 | +€1.9m | +44.4% |
| Cash at bank and in hand | 54/58 | €724,964 | €811,137 | +€86,173 | +11.9% |
| Deferred charges and accrued income | 490/1 | €925,268 | €1,450,827 | +€525,559 | +56.8% |
| Total equity and liabilities | 10/49 | €16,273,784 | €19,527,852 | +€3.3m | +20.0% |
| Equity | 10/15 | €15,289,464 | €18,308,230 | +€3.0m | +19.7% |
| Contributions | 10/11 | €3,478,933 | €3,478,933 | = | 0.0% |
| Capital | 10 | €3,478,933 | €3,478,933 | = | 0.0% |
| Issued capital | 100 | €3,478,933 | €3,478,933 | = | 0.0% |
| Reserves | 13 | €11,810,532 | €14,829,297 | +€3.0m | +25.6% |
| Non-distributable reserves | 130/1 | €347,893 | €347,893 | = | 0.0% |
| Legal reserve | 130 | €347,893 | €347,893 | = | 0.0% |
| Distributable reserves | 133 | €11,462,638 | €14,481,404 | +€3.0m | +26.3% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €984,319 | €1,219,622 | +€235,303 | +23.9% |
| Amounts payable within one year | 42/48 | €969,567 | €1,163,890 | +€194,323 | +20.0% |
| Trade debts | 44 | €37,119 | €7,511 | -€29,609 | -79.8% |
| Suppliers | 440/4 | €37,119 | €7,511 | -€29,609 | -79.8% |
| Taxes, remuneration and social security | 45 | €14,890 | €228,492 | +€213,602 | +1,435% |
| Taxes | 450/3 | €12,612 | €213,094 | +€200,483 | +1,590% |
| Remuneration and social security | 454/9 | €2,278 | €15,397 | +€13,119 | +576% |
| Other amounts payable | 47/48 | €917,558 | €927,888 | +€10,330 | +1.1% |
| Accrued charges and deferred income | 492/3 | €14,752 | €55,732 | +€40,980 | +278% |
| Turnover | 70 | €106,620 | €100,090 | -€6,529 | -6.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €50,638 | €49,894 | -€744 | -1.5% |
| Remuneration, social security and pensions | 62 | €63,367 | €94,655 | +€31,288 | +49.4% |
| Other operating charges | 640/8 | €2,193 | €3,126 | +€933 | +42.5% |
| Gross operating margin | 9900 | €55,981 | €50,673 | -€5,308 | -9.5% |
| Operating profit (loss) | 9901 | -€9,579 | -€47,108 | -€37,529 | -392% |
| Financial income | 75/76B | €1,436,534 | €3,502,618 | +€2.1m | +144% |
| Recurring financial income | 75 | €1,436,534 | €3,502,618 | +€2.1m | +144% |
| Financial charges | 65/66B | €185,892 | €134,868 | -€51,024 | -27.4% |
| Recurring financial charges | 65 | €25,892 | €134,868 | +€108,976 | +421% |
| Non-recurring financial charges | 66B | €160,000 | €0 | -€160,000 | -100% |
| Profit (loss) for the period before taxes | 9903 | €1,241,063 | €3,320,642 | +€2.1m | +168% |
| Income taxes | 67/77 | €3,064 | €301,877 | +€298,812 | +9,751% |
| Profit (loss) for the period | 9904 | €1,237,999 | €3,018,765 | +€1.8m | +144% |
| Profit (loss) for the period to be appropriated | 9905 | €1,237,999 | €3,018,765 | +€1.8m | +144% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.