T-PLAN: 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.
T-PLAN
Largest movements
- Receivables within one year +€14,418
up €14,418 (+184.3%), from €7,822 to €22,239
of which Trade receivables: +€12,627
- Cash -€8,761
down €8,761 (-61.2%), from €14,317 to €5,556
mainly Receivables within one year (-€14,418) and Trade debts (-€165)
- Reserves +€4,650
up €4,650 (+135.5%), from €3,432 to €8,082
- Tax, wage and social debts +€1,175
up €1,175 (+11747700.0%), from €0 to €1,175
- Gross operating margin +€2,112
up €2,112 (+36.4%), from €5,800 to €7,911
- Taxes +€440
up €440 (+19.7%), from €2,235 to €2,675
- Other operating charges +€402
up €402 (+340.4%), from €118 to €520
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 | €22,189 | €27,849 | +€5,660 | +25.5% |
| Fixed assets | 21/28 | €1 | €1 | = | 0.0% |
| Financial fixed assets | 28 | €1 | €1 | = | 0.0% |
| Current assets | 29/58 | €22,188 | €27,848 | +€5,660 | +25.5% |
| Amounts receivable within one year | 40/41 | €7,822 | €22,239 | +€14,418 | +184.3% |
| Trade receivables | 40 | - | €12,627 | +€12,627 | |
| Other amounts receivable | 41 | €7,822 | €9,612 | +€1,790 | +22.9% |
| Cash at bank and in hand | 54/58 | €14,317 | €5,556 | -€8,761 | -61.2% |
| Deferred charges and accrued income | 490/1 | €50 | €53 | +€3 | +5.9% |
| Total equity and liabilities | 10/49 | €22,189 | €27,849 | +€5,660 | +25.5% |
| Equity | 10/15 | €22,024 | €26,674 | +€4,650 | +21.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €3,432 | €8,082 | +€4,650 | +135.5% |
| Distributable reserves | 133 | €3,432 | €8,082 | +€4,650 | +135.5% |
| Amounts payable | 17/49 | €165 | €1,175 | +€1,010 | +613.2% |
| Amounts payable within one year | 42/48 | €165 | €1,175 | +€1,010 | +613.2% |
| Trade debts | 44 | €165 | €0 | -€165 | -100.0% |
| Suppliers | 440/4 | €165 | €0 | -€165 | -100.0% |
| Taxes, remuneration and social security | 45 | €0 | €1,175 | +€1,175 | +11747700.0% |
| Taxes | 450/3 | €0 | €1,175 | +€1,175 | +11747700.0% |
| Other operating charges | 640/8 | €118 | €520 | +€402 | +340.4% |
| Gross operating margin | 9900 | €5,800 | €7,911 | +€2,112 | +36.4% |
| Operating profit (loss) | 9901 | €5,682 | €7,391 | +€1,710 | +30.1% |
| Financial income | 75/76B | €0 | €0 | -€0 | -91.7% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -91.7% |
| Financial charges | 65/66B | €65 | €67 | +€2 | +2.3% |
| Recurring financial charges | 65 | €65 | €67 | +€2 | +2.3% |
| Profit (loss) for the period before taxes | 9903 | €5,616 | €7,325 | +€1,708 | +30.4% |
| Income taxes | 67/77 | €2,235 | €2,675 | +€440 | +19.7% |
| Profit (loss) for the period | 9904 | €3,382 | €4,650 | +€1,268 | +37.5% |
| Profit (loss) for the period to be appropriated | 9905 | €3,382 | €4,650 | +€1,268 | +37.5% |
Source: filed annual accounts (NBB), fiscal 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 October 2026 via checked.be.