THEPLANNER.BE: 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.
THEPLANNER.BE
Largest movements
- Receivables within one year -€1,438
down €1,438 (-8.2%), from €17,637 to €16,198
of which Other amounts receivable: -€5,383
- Trade debts -€2,604
down €2,604 (-29.2%), from €8,924 to €6,319
- Profit (loss) carried forward +€1,201
up €1,201 (+7.5%), from -€15,941 to -€14,740
- Tax, wage and social debts +€586
up €586 (+596.6%), from €98 to €685
- Short-term financial debts -€524
down €524 (-18.0%), from €2,910 to €2,386
- Gross operating margin +€8,289
up €8,289, from -€6,544 to €1,745
- Other operating charges -€200
no longer reported in 2024 (was €200)
- Financial charges +€66
up €66 (+8.8%), from €744 to €810
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €17,637 | €16,202 | -€1,435 | -8.1% |
| Current assets | 29/58 | €17,637 | €16,202 | -€1,435 | -8.1% |
| Amounts receivable within one year | 40/41 | €17,637 | €16,198 | -€1,438 | -8.2% |
| Trade receivables | 40 | €8,312 | €12,257 | +€3,945 | +47.5% |
| Other amounts receivable | 41 | €9,325 | €3,942 | -€5,383 | -57.7% |
| Cash at bank and in hand | 54/58 | - | €3 | +€3 | |
| Total equity and liabilities | 10/49 | €17,637 | €16,202 | -€1,435 | -8.1% |
| Equity | 10/15 | €4,609 | €5,810 | +€1,201 | +26.1% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,941 | -€14,740 | +€1,201 | +7.5% |
| Amounts payable | 17/49 | €13,028 | €10,391 | -€2,637 | -20.2% |
| Amounts payable within one year | 42/48 | €13,028 | €10,391 | -€2,637 | -20.2% |
| Financial debts | 43 | €2,910 | €2,386 | -€524 | -18.0% |
| Credit institutions | 430/8 | €2,910 | €2,386 | -€524 | -18.0% |
| Trade debts | 44 | €8,924 | €6,319 | -€2,604 | -29.2% |
| Suppliers | 440/4 | €8,924 | €6,319 | -€2,604 | -29.2% |
| Taxes, remuneration and social security | 45 | €98 | €685 | +€586 | +596.6% |
| Taxes | 450/3 | €98 | €685 | +€586 | +596.6% |
| Other amounts payable | 47/48 | €1,095 | €1,001 | -€94 | -8.6% |
| Other operating charges | 640/8 | €200 | - | -€200 | |
| Gross operating margin | 9900 | -€6,544 | €1,745 | +€8,289 | |
| Operating profit (loss) | 9901 | -€6,744 | €1,745 | +€8,489 | |
| Financial income | 75/76B | €318 | €266 | -€52 | -16.4% |
| Recurring financial income | 75 | €318 | €266 | -€52 | -16.4% |
| Financial charges | 65/66B | €744 | €810 | +€66 | +8.8% |
| Recurring financial charges | 65 | €744 | €810 | +€66 | +8.8% |
| Profit (loss) for the period before taxes | 9903 | -€7,169 | €1,201 | +€8,371 | |
| Profit (loss) for the period | 9904 | -€7,169 | €1,201 | +€8,371 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,169 | €1,201 | +€8,371 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.