PLANT SUN: 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 SUN
Largest movements
- Cash -€693
down €693 (-69.1%), from €1,002 to €309
mainly Net result for the year (-€1,844) and Trade debts (-€360)
- Deferred charges and accrued income -€342
down €342 (-52.4%), from €652 to €310
- Receivables within one year +€113
up €113 (+217%), from €52 to €165
- Profit (loss) carried forward -€1,844
down €1,844 (-1.3%), from -€145,752 to -€147,597
- Other debts +€1,283
up €1,283 (+1.2%), from €103,646 to €104,929
- Trade debts -€360
down €360 (-83.6%), from €431 to €71
- Write-downs -€44,360
no longer reported in 2025 (was €44,360)
- Gross operating margin -€398
down €398 (-42.6%), from -€934 to -€1,332
- Staff costs +€43
up €43 (+12.4%), from €344 to €387
- Financial charges -€20
down €20 (-13.7%), from €146 to €126
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 | €1,706 | €784 | -€921 | -54.0% |
| Current assets | 29/58 | €1,706 | €784 | -€921 | -54.0% |
| Amounts receivable within one year | 40/41 | €52 | €165 | +€113 | +217% |
| Other amounts receivable | 41 | €52 | €165 | +€113 | +217% |
| Cash at bank and in hand | 54/58 | €1,002 | €309 | -€693 | -69.1% |
| Deferred charges and accrued income | 490/1 | €652 | €310 | -€342 | -52.4% |
| Total equity and liabilities | 10/49 | €1,706 | €784 | -€921 | -54.0% |
| Equity | 10/15 | -€102,371 | -€104,215 | -€1,844 | -1.8% |
| Contributions | 10/11 | €40,902 | €40,902 | = | 0.0% |
| Reserves | 13 | €2,479 | €2,479 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,479 | €2,479 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,479 | €2,479 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€145,752 | -€147,597 | -€1,844 | -1.3% |
| Amounts payable | 17/49 | €104,077 | €105,000 | +€923 | +0.9% |
| Amounts payable within one year | 42/48 | €104,077 | €105,000 | +€923 | +0.9% |
| Trade debts | 44 | €431 | €71 | -€360 | -83.6% |
| Suppliers | 440/4 | €431 | €71 | -€360 | -83.6% |
| Other amounts payable | 47/48 | €103,646 | €104,929 | +€1,283 | +1.2% |
| Remuneration, social security and pensions | 62 | €344 | €387 | +€43 | +12.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €44,360 | - | -€44,360 | |
| Gross operating margin | 9900 | -€934 | -€1,332 | -€398 | -42.6% |
| Operating profit (loss) | 9901 | -€45,638 | -€1,718 | +€43,920 | +96.2% |
| Financial charges | 65/66B | €146 | €126 | -€20 | -13.7% |
| Recurring financial charges | 65 | €146 | €126 | -€20 | -13.7% |
| Profit (loss) for the period before taxes | 9903 | -€45,784 | -€1,844 | +€43,940 | +96.0% |
| Profit (loss) for the period | 9904 | -€45,784 | -€1,844 | +€43,940 | +96.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€45,784 | -€1,844 | +€43,940 | +96.0% |
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 20 October 2026 via checked.be.