PLANUM OCCIDENTALIS: 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.
PLANUM OCCIDENTALIS
Largest movements
- Tangible fixed assets +€2.9m
up €2.9m (+81.9%), from €3.6m to €6.5m
of which Land and buildings: +€1.6m
- Current investments -€782,420
down €782,420 (-12.5%), from €6.2m to €5.5m
- Cash -€782,383
down €782,383 (-67.8%), from €1.2m to €371,906
mainly Investment in fixed assets (net) (-€3.0m) and Smaller working-capital items (-€1,590)
- Receivables within one year -€214,438
down €214,438 (-43.9%), from €488,529 to €274,090
of which Trade receivables: -€151,335
- Other debts +€608,214
up €608,214 (+11.2%), from €5.4m to €6.0m
- Profit (loss) carried forward +€251,508
up €251,508 (+8.6%), from €2.9m to €3.2m
- Debts after one year +€131,300
up €131,300 (+4.3%), from €3.0m to €3.2m
- Financial income -€378,998
down €378,998 (-41.0%), from €924,379 to €545,381
- Gross operating margin -€227,654
down €227,654, from €34,911 to -€192,743
- Other operating charges +€18,762
up €18,762 (+592%), from €3,171 to €21,933
- Financial charges -€12,075
down €12,075 (-23.8%), from €50,813 to €38,739
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 | €11,462,736 | €12,600,339 | +€1.1m | +9.9% |
| Fixed assets | 21/28 | €3,571,478 | €6,488,643 | +€2.9m | +81.7% |
| Tangible fixed assets | 22/27 | €3,561,478 | €6,478,643 | +€2.9m | +81.9% |
| Land and buildings | 22 | €3,000,000 | €4,579,600 | +€1.6m | +52.7% |
| Furniture and vehicles | 24 | €253,533 | €216,305 | -€37,228 | -14.7% |
| Assets under construction and advance payments | 27 | €307,945 | €1,682,738 | +€1.4m | +446% |
| Financial fixed assets | 28 | €10,000 | €10,000 | = | 0.0% |
| Current assets | 29/58 | €7,891,258 | €6,111,697 | -€1.8m | -22.6% |
| Amounts receivable within one year | 40/41 | €488,529 | €274,090 | -€214,438 | -43.9% |
| Trade receivables | 40 | €156,160 | €4,825 | -€151,335 | -96.9% |
| Other amounts receivable | 41 | €332,369 | €269,265 | -€63,103 | -19.0% |
| Current investments | 50/53 | €6,248,120 | €5,465,700 | -€782,420 | -12.5% |
| Cash at bank and in hand | 54/58 | €1,154,290 | €371,906 | -€782,383 | -67.8% |
| Deferred charges and accrued income | 490/1 | €320 | - | -€320 | |
| Total equity and liabilities | 10/49 | €11,462,736 | €12,600,339 | +€1.1m | +9.9% |
| Equity | 10/15 | €3,008,584 | €3,260,092 | +€251,508 | +8.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,940,384 | €3,191,892 | +€251,508 | +8.6% |
| Amounts payable | 17/49 | €8,454,152 | €9,340,247 | +€886,096 | +10.5% |
| Amounts payable after more than one year | 17 | €3,033,652 | €3,164,953 | +€131,300 | +4.3% |
| Financial debts | 170/4 | €3,033,652 | €3,164,953 | +€131,300 | +4.3% |
| Amounts payable within one year | 42/48 | €5,420,500 | €6,175,295 | +€754,795 | +13.9% |
| Current portion of amounts payable after more than one year | 42 | - | €84,811 | +€84,811 | |
| Financial debts | 43 | €382 | €635 | +€253 | +66.2% |
| Credit institutions | 430/8 | €382 | €635 | +€253 | +66.2% |
| Trade debts | 44 | €1,910 | - | -€1,910 | |
| Suppliers | 440/4 | €1,910 | - | -€1,910 | |
| Taxes, remuneration and social security | 45 | - | €63,427 | +€63,427 | |
| Taxes | 450/3 | - | €63,427 | +€63,427 | |
| Other amounts payable | 47/48 | €5,418,208 | €6,026,422 | +€608,214 | +11.2% |
| Non-recurring operating income | 76A | €22,575 | - | -€22,575 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,260 | €40,459 | +€198 | +0.5% |
| Other operating charges | 640/8 | €3,171 | €21,933 | +€18,762 | +592% |
| Non-recurring operating charges | 66A | €41,923 | - | -€41,923 | |
| Gross operating margin | 9900 | €34,911 | -€192,743 | -€227,654 | |
| Operating profit (loss) | 9901 | -€50,444 | -€255,134 | -€204,691 | -406% |
| Financial income | 75/76B | €924,379 | €545,381 | -€378,998 | -41.0% |
| Recurring financial income | 75 | €924,379 | €545,381 | -€378,998 | -41.0% |
| Financial charges | 65/66B | €50,813 | €38,739 | -€12,075 | -23.8% |
| Recurring financial charges | 65 | €50,813 | €38,739 | -€12,075 | -23.8% |
| Profit (loss) for the period before taxes | 9903 | €823,122 | €251,508 | -€571,614 | -69.4% |
| Income taxes | 67/77 | €164 | - | -€164 | |
| Profit (loss) for the period | 9904 | €822,959 | €251,508 | -€571,451 | -69.4% |
| Profit (loss) for the period to be appropriated | 9905 | €822,959 | €251,508 | -€571,451 | -69.4% |
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 1 November 2026 via checked.be.