Plantsoon: 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.
Plantsoon
Largest movements
- Cash +€40,212
up €40,212 (+113%), from €35,645 to €75,857
mainly Net result for the year (+€60,038) and Tax, wage and social debts (+€32,990)
- Tangible fixed assets +€13,252
up €13,252 (+53.1%), from €24,965 to €38,217
of which Furniture and vehicles: +€11,494
- Tax, wage and social debts +€32,990
up €32,990 (+146%), from €22,636 to €55,626
of which Taxes: +€20,374
- Other debts -€26,660
down €26,660 (-70.5%), from €37,800 to €11,140
- Trade debts +€21,582
up €21,582 (+34.3%), from €62,964 to €84,545
- Debts after one year +€12,247
new in 2025: €12,247
- Reserves +€6,623
up €6,623 (+4.9%), from €135,125 to €141,748
of which Distributable reserves: +€6,623
- Gross operating margin +€129,560
up €129,560 (+90.2%), from €143,657 to €273,217
- Staff costs +€60,295
up €60,295 (+57.3%), from €105,290 to €165,584
- Taxes +€21,866
up €21,866 (+426%), from €5,134 to €27,000
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 | €285,268 | €334,874 | +€49,606 | +17.4% |
| Fixed assets | 21/28 | €24,965 | €38,217 | +€13,252 | +53.1% |
| Tangible fixed assets | 22/27 | €24,965 | €38,217 | +€13,252 | +53.1% |
| Plant, machinery and equipment | 23 | €9,369 | €12,142 | +€2,773 | +29.6% |
| Furniture and vehicles | 24 | €9,941 | €21,435 | +€11,494 | +116% |
| Other tangible fixed assets | 26 | €5,655 | €4,639 | -€1,016 | -18.0% |
| Current assets | 29/58 | €260,303 | €296,657 | +€36,354 | +14.0% |
| Amounts receivable within one year | 40/41 | €218,656 | €216,895 | -€1,761 | -0.8% |
| Trade receivables | 40 | €218,621 | €216,895 | -€1,726 | -0.8% |
| Other amounts receivable | 41 | €35 | - | -€35 | |
| Cash at bank and in hand | 54/58 | €35,645 | €75,857 | +€40,212 | +113% |
| Deferred charges and accrued income | 490/1 | €6,002 | €3,905 | -€2,097 | -34.9% |
| Total equity and liabilities | 10/49 | €285,268 | €334,874 | +€49,606 | +17.4% |
| Equity | 10/15 | €153,725 | €160,348 | +€6,623 | +4.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €135,125 | €141,748 | +€6,623 | +4.9% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €133,265 | €139,888 | +€6,623 | +5.0% |
| Provisions and deferred taxes | 16 | €4,314 | €4,314 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €4,314 | €4,314 | = | 0.0% |
| Major repairs and maintenance | 162 | €4,314 | €4,314 | = | 0.0% |
| Amounts payable | 17/49 | €127,229 | €170,212 | +€42,983 | +33.8% |
| Amounts payable after more than one year | 17 | - | €12,247 | +€12,247 | |
| Financial debts | 170/4 | - | €12,247 | +€12,247 | |
| Amounts payable within one year | 42/48 | €127,229 | €157,965 | +€30,736 | +24.2% |
| Current portion of amounts payable after more than one year | 42 | €3,829 | €6,654 | +€2,825 | +73.8% |
| Trade debts | 44 | €62,964 | €84,545 | +€21,582 | +34.3% |
| Suppliers | 440/4 | €62,964 | €84,545 | +€21,582 | +34.3% |
| Taxes, remuneration and social security | 45 | €22,636 | €55,626 | +€32,990 | +146% |
| Taxes | 450/3 | €8,774 | €29,148 | +€20,374 | +232% |
| Remuneration and social security | 454/9 | €13,862 | €26,478 | +€12,616 | +91.0% |
| Other amounts payable | 47/48 | €37,800 | €11,140 | -€26,660 | -70.5% |
| Remuneration, social security and pensions | 62 | €105,290 | €165,584 | +€60,295 | +57.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,494 | €13,973 | -€1,521 | -9.8% |
| Other operating charges | 640/8 | €3,553 | €3,708 | +€154 | +4.3% |
| Gross operating margin | 9900 | €143,657 | €273,217 | +€129,560 | +90.2% |
| Operating profit (loss) | 9901 | €19,320 | €89,952 | +€70,632 | +366% |
| Financial income | 75/76B | €215 | €156 | -€59 | -27.5% |
| Recurring financial income | 75 | €215 | €156 | -€59 | -27.5% |
| Financial charges | 65/66B | €5,153 | €3,070 | -€2,083 | -40.4% |
| Recurring financial charges | 65 | €5,153 | €3,070 | -€2,083 | -40.4% |
| Profit (loss) for the period before taxes | 9903 | €14,381 | €87,038 | +€72,656 | +505% |
| Income taxes | 67/77 | €5,134 | €27,000 | +€21,866 | +426% |
| Profit (loss) for the period | 9904 | €9,248 | €60,038 | +€50,790 | +549% |
| Profit (loss) for the period to be appropriated | 9905 | €9,248 | €60,038 | +€50,790 | +549% |
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.