PLANTAAN: 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.
PLANTAAN
Largest movements
- Tangible fixed assets -€9,467
down €9,467 (-33.1%), from €28,590 to €19,123
of which Furniture and vehicles: -€8,220
- Receivables within one year -€7,829
down €7,829 (-19.8%), from €39,473 to €31,644
of which Trade receivables: -€3,968
- Deferred charges and accrued income -€2,256
down €2,256 (-50.1%), from €4,502 to €2,246
- Profit (loss) carried forward -€11,847
down €11,847 (-60.7%), from -€19,530 to -€31,377
- Debts after one year -€8,481
down €8,481 (-39.8%), from €21,298 to €12,817
- Tax, wage and social debts +€4,820
up €4,820 (+260.8%), from €1,848 to €6,668
- Current portion of long-term debt -€4,072
down €4,072 (-22.0%), from €18,481 to €14,409
- Gross operating margin -€33,716
down €33,716 (-88.4%), from €38,149 to €4,433
- Write-downs +€4,745
new in 2025: €4,745
- Financial charges -€791
down €791 (-26.3%), from €3,013 to €2,222
- Financial income +€454
up €454 (+36.2%), from €1,255 to €1,709
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 | €79,680 | €60,922 | -€18,758 | -23.5% |
| Fixed assets | 21/28 | €28,590 | €19,123 | -€9,467 | -33.1% |
| Tangible fixed assets | 22/27 | €28,590 | €19,123 | -€9,467 | -33.1% |
| Plant, machinery and equipment | 23 | €2,054 | €806 | -€1,247 | -60.7% |
| Furniture and vehicles | 24 | €26,536 | €18,316 | -€8,220 | -31.0% |
| Current assets | 29/58 | €51,090 | €41,799 | -€9,291 | -18.2% |
| Stocks and contracts in progress | 3 | €1,812 | €2,312 | +€500 | +27.6% |
| Stocks | 30/36 | €1,812 | €2,312 | +€500 | +27.6% |
| Amounts receivable within one year | 40/41 | €39,473 | €31,644 | -€7,829 | -19.8% |
| Trade receivables | 40 | €14,045 | €10,077 | -€3,968 | -28.3% |
| Other amounts receivable | 41 | €25,428 | €21,567 | -€3,861 | -15.2% |
| Cash at bank and in hand | 54/58 | €5,304 | €5,597 | +€293 | +5.5% |
| Deferred charges and accrued income | 490/1 | €4,502 | €2,246 | -€2,256 | -50.1% |
| Total equity and liabilities | 10/49 | €79,680 | €60,922 | -€18,758 | -23.5% |
| Equity | 10/15 | €31,418 | €19,571 | -€11,847 | -37.7% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €32,356 | €32,356 | = | 0.0% |
| Distributable reserves | 133 | €32,356 | €32,356 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€19,530 | -€31,377 | -€11,847 | -60.7% |
| Amounts payable | 17/49 | €48,262 | €41,351 | -€6,911 | -14.3% |
| Amounts payable after more than one year | 17 | €21,298 | €12,817 | -€8,481 | -39.8% |
| Financial debts | 170/4 | €21,298 | €12,817 | -€8,481 | -39.8% |
| Amounts payable within one year | 42/48 | €26,964 | €28,230 | +€1,266 | +4.7% |
| Current portion of amounts payable after more than one year | 42 | €18,481 | €14,409 | -€4,072 | -22.0% |
| Trade debts | 44 | €6,635 | €7,153 | +€518 | +7.8% |
| Suppliers | 440/4 | €6,635 | €7,153 | +€518 | +7.8% |
| Taxes, remuneration and social security | 45 | €1,848 | €6,668 | +€4,820 | +260.8% |
| Taxes | 450/3 | €1,848 | €6,668 | +€4,820 | +260.8% |
| Accrued charges and deferred income | 492/3 | - | €304 | +€304 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,758 | €9,467 | -€291 | -3.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €4,745 | +€4,745 | |
| Other operating charges | 640/8 | €1,656 | €1,553 | -€103 | -6.2% |
| Gross operating margin | 9900 | €38,149 | €4,433 | -€33,716 | -88.4% |
| Operating profit (loss) | 9901 | €26,734 | -€11,332 | -€38,067 | |
| Financial income | 75/76B | €1,255 | €1,709 | +€454 | +36.2% |
| Recurring financial income | 75 | €1,255 | €1,709 | +€454 | +36.2% |
| Financial charges | 65/66B | €3,013 | €2,222 | -€791 | -26.3% |
| Recurring financial charges | 65 | €3,013 | €2,222 | -€791 | -26.3% |
| Profit (loss) for the period before taxes | 9903 | €24,977 | -€11,844 | -€36,821 | |
| Income taxes | 67/77 | - | €3 | +€3 | |
| Profit (loss) for the period | 9904 | €24,977 | -€11,847 | -€36,824 | |
| Profit (loss) for the period to be appropriated | 9905 | €24,977 | -€11,847 | -€36,824 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.