PLANZ: 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.
PLANZ
Largest movements
- Receivables within one year -€2,989
down €2,989 (-2.0%), from €151,973 to €148,984
- Short-term financial debts -€16,612
down €16,612 (-83.5%), from €19,895 to €3,283
- Reserves +€9,456
up €9,456 (+13.1%), from €72,433 to €81,889
of which Distributable reserves: +€9,456
- Tax, wage and social debts +€5,884
up €5,884 (+88.0%), from €6,686 to €12,571
- Accrued charges and deferred income -€2,569
down €2,569 (-70.0%), from €3,671 to €1,103
- Gross operating margin +€3,583
up €3,583 (+30.7%), from €11,660 to €15,243
- Taxes +€1,682
up €1,682 (+39.1%), from €4,298 to €5,980
- Financial income -€709
down €709 (-10.5%), from €6,746 to €6,038
- Financial charges +€399
up €399 (+15.4%), from €2,599 to €2,998
- Depreciation -€218
down €218 (-12.8%), from €1,710 to €1,492
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €179,178 | €174,875 | -€4,303 | -2.4% |
| Fixed assets | 21/28 | €19,125 | €17,633 | -€1,492 | -7.8% |
| Tangible fixed assets | 22/27 | €9,125 | €7,633 | -€1,492 | -16.4% |
| Land and buildings | 22 | €8,012 | €7,345 | -€668 | -8.3% |
| Plant, machinery and equipment | 23 | €679 | €288 | -€391 | -57.6% |
| Furniture and vehicles | 24 | €433 | - | -€433 | |
| Financial fixed assets | 28 | €10,000 | €10,000 | = | 0.0% |
| Current assets | 29/58 | €160,054 | €157,243 | -€2,811 | -1.8% |
| Amounts receivable within one year | 40/41 | €151,973 | €148,984 | -€2,989 | -2.0% |
| Other amounts receivable | 41 | €151,973 | €148,984 | -€2,989 | -2.0% |
| Deferred charges and accrued income | 490/1 | €8,081 | €8,259 | +€178 | +2.2% |
| Total equity and liabilities | 10/49 | €179,178 | €174,875 | -€4,303 | -2.4% |
| Equity | 10/15 | €127,565 | €137,021 | +€9,456 | +7.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €72,433 | €81,889 | +€9,456 | +13.1% |
| 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 | €70,573 | €80,029 | +€9,456 | +13.4% |
| Profit (loss) carried forward | 14 | €48,932 | €48,932 | = | 0.0% |
| Amounts payable | 17/49 | €51,613 | €37,854 | -€13,759 | -26.7% |
| Amounts payable after more than one year | 17 | €5,992 | €4,670 | -€1,322 | -22.1% |
| Financial debts | 170/4 | €5,992 | €4,670 | -€1,322 | -22.1% |
| Amounts payable within one year | 42/48 | €41,950 | €32,082 | -€9,869 | -23.5% |
| Current portion of amounts payable after more than one year | 42 | €1,192 | €1,322 | +€129 | +10.9% |
| Financial debts | 43 | €19,895 | €3,283 | -€16,612 | -83.5% |
| Credit institutions | 430/8 | €19,895 | €3,283 | -€16,612 | -83.5% |
| Trade debts | 44 | €14,014 | €14,744 | +€729 | +5.2% |
| Suppliers | 440/4 | €14,014 | €14,744 | +€729 | +5.2% |
| Taxes, remuneration and social security | 45 | €6,686 | €12,571 | +€5,884 | +88.0% |
| Taxes | 450/3 | €6,686 | €12,571 | +€5,884 | +88.0% |
| Other amounts payable | 47/48 | €162 | €162 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €3,671 | €1,103 | -€2,569 | -70.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,710 | €1,492 | -€218 | -12.8% |
| Other operating charges | 640/8 | €1,262 | €1,354 | +€92 | +7.3% |
| Gross operating margin | 9900 | €11,660 | €15,243 | +€3,583 | +30.7% |
| Operating profit (loss) | 9901 | €8,688 | €12,397 | +€3,709 | +42.7% |
| Financial income | 75/76B | €6,746 | €6,038 | -€709 | -10.5% |
| Recurring financial income | 75 | €6,746 | €6,038 | -€709 | -10.5% |
| Financial charges | 65/66B | €2,599 | €2,998 | +€399 | +15.4% |
| Recurring financial charges | 65 | €2,599 | €2,998 | +€399 | +15.4% |
| Profit (loss) for the period before taxes | 9903 | €12,836 | €15,436 | +€2,601 | +20.3% |
| Income taxes | 67/77 | €4,298 | €5,980 | +€1,682 | +39.1% |
| Profit (loss) for the period | 9904 | €8,538 | €9,456 | +€919 | +10.8% |
| Profit (loss) for the period to be appropriated | 9905 | €8,538 | €9,456 | +€919 | +10.8% |
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 11 October 2026 via checked.be.