Plants & Plans: 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.
Plants & Plans
Largest movements
- Receivables within one year +€13,573
up €13,573 (+41.9%), from €32,407 to €45,980
of which Trade receivables: +€11,613
- Deferred charges and accrued income -€4,632
down €4,632 (-86.1%), from €5,382 to €750
- Cash +€2,087
up €2,087 (+16.6%), from €12,537 to €14,624
mainly Net result for the year (+€30,026) and Deferred charges and accrued income (+€4,632)
- Tangible fixed assets -€1,875
down €1,875 (-16.4%), from €11,445 to €9,570
of which Other tangible fixed assets: -€2,331
- Financial fixed assets +€1,650
new in 2025: €1,650
- Reserves +€30,000
up €30,000 (+250%), from €12,000 to €42,000
- Other debts -€18,364
down €18,364 (-67.4%), from €27,231 to €8,867
- Trade debts -€8,137
down €8,137 (-60.1%), from €13,546 to €5,409
- Accrued charges and deferred income +€3,117
up €3,117 (+388%), from €803 to €3,919
- Tax, wage and social debts +€3,109
up €3,109 (+51.0%), from €6,102 to €9,211
- Gross operating margin +€23,610
up €23,610 (+94.8%), from €24,908 to €48,518
- Taxes +€7,040
up €7,040 (+134%), from €5,259 to €12,299
- Depreciation -€2,897
down €2,897 (-40.3%), from €7,196 to €4,299
- Financial charges +€537
up €537 (+136%), from €393 to €930
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 | €62,822 | €72,574 | +€9,752 | +15.5% |
| Fixed assets | 21/28 | €12,495 | €11,220 | -€1,275 | -10.2% |
| Intangible fixed assets | 21 | €1,051 | - | -€1,051 | |
| Tangible fixed assets | 22/27 | €11,445 | €9,570 | -€1,875 | -16.4% |
| Furniture and vehicles | 24 | €1,488 | €1,944 | +€456 | +30.6% |
| Other tangible fixed assets | 26 | €9,957 | €7,626 | -€2,331 | -23.4% |
| Financial fixed assets | 28 | - | €1,650 | +€1,650 | |
| Current assets | 29/58 | €50,327 | €61,354 | +€11,027 | +21.9% |
| Amounts receivable within one year | 40/41 | €32,407 | €45,980 | +€13,573 | +41.9% |
| Trade receivables | 40 | €31,667 | €43,280 | +€11,613 | +36.7% |
| Other amounts receivable | 41 | €740 | €2,700 | +€1,960 | +265% |
| Cash at bank and in hand | 54/58 | €12,537 | €14,624 | +€2,087 | +16.6% |
| Deferred charges and accrued income | 490/1 | €5,382 | €750 | -€4,632 | -86.1% |
| Total equity and liabilities | 10/49 | €62,822 | €72,574 | +€9,752 | +15.5% |
| Equity | 10/15 | €15,141 | €45,167 | +€30,026 | +198% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €12,000 | €42,000 | +€30,000 | +250% |
| Distributable reserves | 133 | €12,000 | €42,000 | +€30,000 | +250% |
| Profit (loss) carried forward | 14 | €141 | €167 | +€26 | +18.3% |
| Amounts payable | 17/49 | €47,681 | €27,407 | -€20,274 | -42.5% |
| Amounts payable within one year | 42/48 | €46,879 | €23,488 | -€23,391 | -49.9% |
| Trade debts | 44 | €13,546 | €5,409 | -€8,137 | -60.1% |
| Suppliers | 440/4 | €13,546 | €5,409 | -€8,137 | -60.1% |
| Taxes, remuneration and social security | 45 | €6,102 | €9,211 | +€3,109 | +51.0% |
| Taxes | 450/3 | €6,102 | €9,211 | +€3,109 | +51.0% |
| Other amounts payable | 47/48 | €27,231 | €8,867 | -€18,364 | -67.4% |
| Accrued charges and deferred income | 492/3 | €803 | €3,919 | +€3,117 | +388% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,196 | €4,299 | -€2,897 | -40.3% |
| Other operating charges | 640/8 | €737 | €964 | +€228 | +30.9% |
| Gross operating margin | 9900 | €24,908 | €48,518 | +€23,610 | +94.8% |
| Operating profit (loss) | 9901 | €16,976 | €43,255 | +€26,280 | +155% |
| Financial income | 75/76B | €44 | €0 | -€44 | -100.0% |
| Recurring financial income | 75 | €44 | €0 | -€44 | -100.0% |
| Financial charges | 65/66B | €393 | €930 | +€537 | +136% |
| Recurring financial charges | 65 | €393 | €930 | +€537 | +136% |
| Profit (loss) for the period before taxes | 9903 | €16,626 | €42,325 | +€25,699 | +155% |
| Income taxes | 67/77 | €5,259 | €12,299 | +€7,040 | +134% |
| Profit (loss) for the period | 9904 | €11,368 | €30,026 | +€18,658 | +164% |
| Profit (loss) for the period to be appropriated | 9905 | €11,368 | €30,026 | +€18,658 | +164% |
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 17 October 2026 via checked.be.