Tax Planning Partner: 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.
Tax Planning Partner
Largest movements
- Tangible fixed assets +€7,477
up €7,477 (+55.1%), from €13,577 to €21,054
of which Furniture and vehicles: +€6,364
- Cash +€5,447
up €5,447 (+14.8%), from €36,916 to €42,363
mainly Net result for the year (+€8,314) and Depreciation (+€3,658)
- Receivables within one year -€3,012
down €3,012 (-98.2%), from €3,067 to €56
- Deferred charges and accrued income +€923
up €923 (+202%), from €458 to €1,381
- Profit (loss) carried forward +€8,314
up €8,314 (+19.2%), from €43,192 to €51,506
- Tax, wage and social debts +€2,162
up €2,162 (+23.9%), from €9,043 to €11,204
- Gross operating margin -€20,338
down €20,338 (-56.0%), from €36,297 to €15,958
- Taxes -€4,471
down €4,471 (-67.7%), from €6,601 to €2,131
- Depreciation +€675
up €675 (+22.6%), from €2,983 to €3,658
- Other operating charges +€417
up €417 (+118%), from €354 to €771
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 | €56,071 | €66,907 | +€10,836 | +19.3% |
| Fixed assets | 21/28 | €15,630 | €23,107 | +€7,477 | +47.8% |
| Tangible fixed assets | 22/27 | €13,577 | €21,054 | +€7,477 | +55.1% |
| Plant, machinery and equipment | 23 | €1,641 | €2,754 | +€1,114 | +67.9% |
| Furniture and vehicles | 24 | €11,936 | €18,300 | +€6,364 | +53.3% |
| Financial fixed assets | 28 | €2,053 | €2,053 | = | 0.0% |
| Current assets | 29/58 | €40,441 | €43,800 | +€3,358 | +8.3% |
| Amounts receivable within one year | 40/41 | €3,067 | €56 | -€3,012 | -98.2% |
| Trade receivables | 40 | €3,067 | €56 | -€3,012 | -98.2% |
| Cash at bank and in hand | 54/58 | €36,916 | €42,363 | +€5,447 | +14.8% |
| Deferred charges and accrued income | 490/1 | €458 | €1,381 | +€923 | +202% |
| Total equity and liabilities | 10/49 | €56,071 | €66,907 | +€10,836 | +19.3% |
| Equity | 10/15 | €46,192 | €54,506 | +€8,314 | +18.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €43,192 | €51,506 | +€8,314 | +19.2% |
| Amounts payable | 17/49 | €9,879 | €12,400 | +€2,522 | +25.5% |
| Amounts payable within one year | 42/48 | €9,879 | €12,400 | +€2,522 | +25.5% |
| Trade debts | 44 | €836 | €827 | -€9 | -1.1% |
| Suppliers | 440/4 | €836 | €827 | -€9 | -1.1% |
| Taxes, remuneration and social security | 45 | €9,043 | €11,204 | +€2,162 | +23.9% |
| Taxes | 450/3 | €9,043 | €11,204 | +€2,162 | +23.9% |
| Other amounts payable | 47/48 | - | €369 | +€369 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,983 | €3,658 | +€675 | +22.6% |
| Other operating charges | 640/8 | €354 | €771 | +€417 | +118% |
| Non-recurring operating charges | 66A | - | €779 | +€779 | |
| Gross operating margin | 9900 | €36,297 | €15,958 | -€20,338 | -56.0% |
| Operating profit (loss) | 9901 | €32,960 | €10,750 | -€22,210 | -67.4% |
| Financial income | 75/76B | €3 | €0 | -€2 | -95.3% |
| Recurring financial income | 75 | €3 | €0 | -€2 | -95.3% |
| Financial charges | 65/66B | €103 | €306 | +€203 | +198% |
| Recurring financial charges | 65 | €103 | €306 | +€203 | +198% |
| Profit (loss) for the period before taxes | 9903 | €32,860 | €10,445 | -€22,415 | -68.2% |
| Income taxes | 67/77 | €6,601 | €2,131 | -€4,471 | -67.7% |
| Profit (loss) for the period | 9904 | €26,258 | €8,314 | -€17,945 | -68.3% |
| Profit (loss) for the period to be appropriated | 9905 | €26,258 | €8,314 | -€17,945 | -68.3% |
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.