A-PLAN: what changed
A-PLAN
Largest movements
- Receivables within one year -€28,291
down €28,291 (-66.6%), from €42,482 to €14,191
of which Trade receivables: -€33,522
- Tangible fixed assets +€9,935
up €9,935 (+2,624%), from €379 to €10,314
- Cash +€9,166
up €9,166 (+38.2%), from €24,018 to €33,184
mainly Receivables within one year (+€28,291) and Net result for the year (+€9,659)
- Deferred charges and accrued income +€9,032
up €9,032 (+1,484%), from €609 to €9,640
- Trade debts -€10,864
down €10,864 (-48.1%), from €22,582 to €11,718
- Profit (loss) carried forward +€9,659
up €9,659 (+10.1%), from -€95,498 to -€85,840
- Other debts +€3,912
up €3,912 (+8.8%), from €44,402 to €48,314
- Tax, wage and social debts -€2,865
down €2,865 (-21.1%), from €13,585 to €10,720
- Gross operating margin +€25,397
up €25,397, from -€2,651 to €22,746
- Financial charges -€4,966
down €4,966 (-54.7%), from €9,071 to €4,106
- Depreciation +€3,522
up €3,522 (+276%), from €1,277 to €4,799
- Other operating charges +€1,990
up €1,990 (+101%), from €1,978 to €3,967
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €67,487 | €67,329 | -€158 | -0.2% |
| Fixed assets | 21/28 | €379 | €10,314 | +€9,935 | +2,624% |
| Tangible fixed assets | 22/27 | €379 | €10,314 | +€9,935 | +2,624% |
| Furniture and vehicles | 24 | €379 | €10,314 | +€9,935 | +2,624% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €67,108 | €57,015 | -€10,093 | -15.0% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €42,482 | €14,191 | -€28,291 | -66.6% |
| Trade receivables | 40 | €41,824 | €8,302 | -€33,522 | -80.1% |
| Other amounts receivable | 41 | €658 | €5,888 | +€5,231 | +795% |
| Cash at bank and in hand | 54/58 | €24,018 | €33,184 | +€9,166 | +38.2% |
| Deferred charges and accrued income | 490/1 | €609 | €9,640 | +€9,032 | +1,484% |
| Total equity and liabilities | 10/49 | €67,487 | €67,329 | -€158 | -0.2% |
| Equity | 10/15 | -€85,451 | -€75,792 | +€9,659 | +11.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €3,848 | €3,848 | = | 0.0% |
| Distributable reserves | 133 | €3,848 | €3,848 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€95,498 | -€85,840 | +€9,659 | +10.1% |
| Amounts payable | 17/49 | €152,937 | €143,120 | -€9,817 | -6.4% |
| Amounts payable after more than one year | 17 | €70,000 | €70,000 | = | 0.0% |
| Financial debts | 170/4 | €70,000 | €70,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €80,569 | €70,752 | -€9,817 | -12.2% |
| Trade debts | 44 | €22,582 | €11,718 | -€10,864 | -48.1% |
| Suppliers | 440/4 | €22,582 | €11,718 | -€10,864 | -48.1% |
| Taxes, remuneration and social security | 45 | €13,585 | €10,720 | -€2,865 | -21.1% |
| Taxes | 450/3 | €13,585 | €10,720 | -€2,865 | -21.1% |
| Other amounts payable | 47/48 | €44,402 | €48,314 | +€3,912 | +8.8% |
| Accrued charges and deferred income | 492/3 | €2,368 | €2,369 | +€0 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,277 | €4,799 | +€3,522 | +276% |
| Other operating charges | 640/8 | €1,978 | €3,967 | +€1,990 | +101% |
| Non-recurring operating charges | 66A | €118,847 | €0 | -€118,847 | -100% |
| Gross operating margin | 9900 | -€2,651 | €22,746 | +€25,397 | |
| Operating profit (loss) | 9901 | -€124,753 | €13,980 | +€138,732 | |
| Financial income | 75/76B | €13 | €127 | +€114 | +895% |
| Recurring financial income | 75 | €13 | €127 | +€114 | +895% |
| Financial charges | 65/66B | €9,071 | €4,106 | -€4,966 | -54.7% |
| Recurring financial charges | 65 | €9,071 | €4,106 | -€4,966 | -54.7% |
| Profit (loss) for the period before taxes | 9903 | -€133,811 | €10,001 | +€143,812 | |
| Income taxes | 67/77 | €356 | €342 | -€14 | -3.9% |
| Profit (loss) for the period | 9904 | -€134,167 | €9,659 | +€143,826 | |
| Profit (loss) for the period to be appropriated | 9905 | -€134,167 | €9,659 | +€143,826 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.