plan!: 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.
plan!
Largest movements
- Cash -€28,055
down €28,055 (-10.4%), from €269,134 to €241,080
mainly Tax, wage and social debts (-€23,973) and Net result for the year (-€3,670)
- Tax, wage and social debts -€23,973
down €23,973 (-97.3%), from €24,637 to €664
- Reserves -€3,670
down €3,670 (-4.3%), from €85,669 to €81,999
- Financial income -€11,186
no longer reported in 2025 (was €11,186)
of which Financial income: -€11,186
- Gross operating margin +€4,989
up €4,989 (+61.9%), from -€8,059 to -€3,070
- Taxes -€664
no longer reported in 2025 (was €664)
- Financial charges -€91
down €91 (-16.0%), from €570 to €479
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 | €269,134 | €241,223 | -€27,912 | -10.4% |
| Current assets | 29/58 | €269,134 | €241,223 | -€27,912 | -10.4% |
| Amounts receivable within one year | 40/41 | - | €143 | +€143 | |
| Other amounts receivable | 41 | - | €143 | +€143 | |
| Cash at bank and in hand | 54/58 | €269,134 | €241,080 | -€28,055 | -10.4% |
| Total equity and liabilities | 10/49 | €269,134 | €241,223 | -€27,912 | -10.4% |
| Equity | 10/15 | €104,269 | €100,599 | -€3,670 | -3.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €85,669 | €81,999 | -€3,670 | -4.3% |
| Distributable reserves | 133 | €85,669 | €81,999 | -€3,670 | -4.3% |
| Amounts payable | 17/49 | €164,865 | €140,623 | -€24,242 | -14.7% |
| Amounts payable within one year | 42/48 | €164,865 | €140,623 | -€24,242 | -14.7% |
| Trade debts | 44 | €415 | €184 | -€231 | -55.6% |
| Suppliers | 440/4 | €415 | €184 | -€231 | -55.6% |
| Taxes, remuneration and social security | 45 | €24,637 | €664 | -€23,973 | -97.3% |
| Taxes | 450/3 | €24,637 | €664 | -€23,973 | -97.3% |
| Other amounts payable | 47/48 | €139,813 | €139,775 | -€39 | 0.0% |
| Other operating charges | 640/8 | €118 | €120 | +€2 | +1.7% |
| Gross operating margin | 9900 | -€8,059 | -€3,070 | +€4,989 | +61.9% |
| Operating profit (loss) | 9901 | -€8,177 | -€3,190 | +€4,987 | +61.0% |
| Financial income | 75/76B | €11,186 | - | -€11,186 | |
| Recurring financial income | 75 | €11,186 | - | -€11,186 | |
| Non-recurring financial income | 76B | €11,186 | - | -€11,186 | |
| Financial charges | 65/66B | €570 | €479 | -€91 | -16.0% |
| Recurring financial charges | 65 | €570 | €479 | -€91 | -16.0% |
| Profit (loss) for the period before taxes | 9903 | €2,438 | -€3,670 | -€6,108 | |
| Income taxes | 67/77 | €664 | - | -€664 | |
| Profit (loss) for the period | 9904 | €1,774 | -€3,670 | -€5,443 | |
| Profit (loss) for the period to be appropriated | 9905 | €1,774 | -€3,670 | -€5,443 |
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 16 October 2026 via checked.be.