ProPlanner: 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.
ProPlanner
Largest movements
- Cash +€267,767
up €267,767 (+220.4%), from €121,501 to €389,269
mainly Receivables within one year (+€249,459) and Net result for the year (+€235,337)
- Receivables within one year -€249,459
down €249,459 (-30.3%), from €824,460 to €575,001
of which Other amounts receivable: -€356,168
- Tangible fixed assets +€213,563
up €213,563 (+534.2%), from €39,977 to €253,540
of which Other tangible fixed assets: +€168,441
- Intangible fixed assets -€22,177
down €22,177 (-64.4%), from €34,444 to €12,266
- Other debts -€182,988
down €182,988 (-55.5%), from €330,000 to €147,012
- Trade debts +€105,612
up €105,612 (+139.4%), from €75,745 to €181,357
- Reserves +€99,337
up €99,337 (+25.7%), from €385,821 to €485,158
- Debts after one year +€97,222
up €97,222, from €0 to €97,222
- Current portion of long-term debt +€58,333
up €58,333, from €0 to €58,333
- Staff costs +€342,460
up €342,460 (+33.6%), from €1.0m to €1.4m
- Gross operating margin +€102,688
up €102,688 (+6.5%), from €1.6m to €1.7m
- Financial charges +€19,530
up €19,530 (+77.2%), from €25,297 to €44,827
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 | €1,052,000 | €1,267,222 | +€215,222 | +20.5% |
| Fixed assets | 21/28 | €74,421 | €266,190 | +€191,770 | +257.7% |
| Intangible fixed assets | 21 | €34,444 | €12,266 | -€22,177 | -64.4% |
| Tangible fixed assets | 22/27 | €39,977 | €253,540 | +€213,563 | +534.2% |
| Land and buildings | 22 | €0 | - | = | |
| Plant, machinery and equipment | 23 | €4,627 | €4,164 | -€464 | -10.0% |
| Furniture and vehicles | 24 | €35,350 | €80,936 | +€45,586 | +129.0% |
| Other tangible fixed assets | 26 | - | €168,441 | +€168,441 | |
| Financial fixed assets | 28 | - | €384 | +€384 | |
| Current assets | 29/58 | €977,580 | €1,001,032 | +€23,452 | +2.4% |
| Amounts receivable within one year | 40/41 | €824,460 | €575,001 | -€249,459 | -30.3% |
| Trade receivables | 40 | €468,116 | €574,825 | +€106,710 | +22.8% |
| Other amounts receivable | 41 | €356,344 | €176 | -€356,168 | -100.0% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €121,501 | €389,269 | +€267,767 | +220.4% |
| Deferred charges and accrued income | 490/1 | €31,618 | €36,762 | +€5,143 | +16.3% |
| Total equity and liabilities | 10/49 | €1,052,000 | €1,267,222 | +€215,222 | +20.5% |
| Equity | 10/15 | €397,238 | €496,574 | +€99,337 | +25.0% |
| Contributions | 10/11 | €11,417 | €11,417 | = | 0.0% |
| Reserves | 13 | €385,821 | €485,158 | +€99,337 | +25.7% |
| Distributable reserves | 133 | €385,821 | €485,158 | +€99,337 | +25.7% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €654,763 | €770,648 | +€115,885 | +17.7% |
| Amounts payable after more than one year | 17 | €0 | €97,222 | +€97,222 | |
| Financial debts | 170/4 | €0 | €97,222 | +€97,222 | |
| Amounts payable within one year | 42/48 | €654,763 | €660,961 | +€6,198 | +0.9% |
| Current portion of amounts payable after more than one year | 42 | €0 | €58,333 | +€58,333 | |
| Trade debts | 44 | €75,745 | €181,357 | +€105,612 | +139.4% |
| Suppliers | 440/4 | €75,745 | €181,357 | +€105,612 | +139.4% |
| Taxes, remuneration and social security | 45 | €249,018 | €274,258 | +€25,241 | +10.1% |
| Taxes | 450/3 | €62,375 | €34,875 | -€27,500 | -44.1% |
| Remuneration and social security | 454/9 | €186,642 | €239,383 | +€52,741 | +28.3% |
| Other amounts payable | 47/48 | €330,000 | €147,012 | -€182,988 | -55.5% |
| Accrued charges and deferred income | 492/3 | €0 | €12,465 | +€12,465 | |
| Remuneration, social security and pensions | 62 | €1,020,098 | €1,362,558 | +€342,460 | +33.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,303 | €43,666 | +€9,363 | +27.3% |
| Other operating charges | 640/8 | €6,122 | €2,071 | -€4,051 | -66.2% |
| Gross operating margin | 9900 | €1,572,782 | €1,675,470 | +€102,688 | +6.5% |
| Operating profit (loss) | 9901 | €512,259 | €267,175 | -€245,084 | -47.8% |
| Financial income | 75/76B | €7,421 | €15,400 | +€7,979 | +107.5% |
| Recurring financial income | 75 | €7,421 | €15,400 | +€7,979 | +107.5% |
| Financial charges | 65/66B | €25,297 | €44,827 | +€19,530 | +77.2% |
| Recurring financial charges | 65 | €25,297 | €44,827 | +€19,530 | +77.2% |
| Profit (loss) for the period before taxes | 9903 | €494,383 | €237,747 | -€256,636 | -51.9% |
| Income taxes | 67/77 | €1,869 | €2,411 | +€542 | +29.0% |
| Profit (loss) for the period | 9904 | €492,514 | €235,337 | -€257,178 | -52.2% |
| Profit (loss) for the period to be appropriated | 9905 | €492,514 | €235,337 | -€257,178 | -52.2% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.