PLANIGEST: 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.
PLANIGEST
Largest movements
- Tangible fixed assets -€17,493
down €17,493 (-26.1%), from €67,017 to €49,524
of which Furniture and vehicles: -€16,567
- Receivables within one year -€11,781
down €11,781 (-13.1%), from €89,802 to €78,021
of which Trade receivables: -€6,754
- Cash +€7,917
up €7,917 (+52.7%), from €15,021 to €22,938
mainly Net result for the year (+€28,010) and Depreciation (+€17,493)
- Profit (loss) carried forward +€28,010
up €28,010 (+46.4%), from €60,393 to €88,403
- Trade debts -€17,026
down €17,026 (-72.3%), from €23,561 to €6,535
- Debts after one year -€13,826
down €13,826 (-87.8%), from €15,743 to €1,917
- Tax, wage and social debts -€11,279
down €11,279 (-31.9%), from €35,334 to €24,056
- Current portion of long-term debt -€7,041
down €7,041 (-33.7%), from €20,867 to €13,826
- Staff costs -€59,985
down €59,985 (-24.9%), from €241,099 to €181,114
- Gross operating margin -€7,757
down €7,757 (-3.2%), from €242,619 to €234,862
- Taxes +€5,148
up €5,148 (+7,841%), from €66 to €5,214
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 | €174,499 | €153,337 | -€21,162 | -12.1% |
| Fixed assets | 21/28 | €67,133 | €49,640 | -€17,493 | -26.1% |
| Tangible fixed assets | 22/27 | €67,017 | €49,524 | -€17,493 | -26.1% |
| Furniture and vehicles | 24 | €59,079 | €42,512 | -€16,567 | -28.0% |
| Other tangible fixed assets | 26 | €7,939 | €7,013 | -€926 | -11.7% |
| Financial fixed assets | 28 | €116 | €116 | = | 0.0% |
| Current assets | 29/58 | €107,366 | €103,697 | -€3,669 | -3.4% |
| Amounts receivable within one year | 40/41 | €89,802 | €78,021 | -€11,781 | -13.1% |
| Trade receivables | 40 | €69,989 | €63,235 | -€6,754 | -9.7% |
| Other amounts receivable | 41 | €19,813 | €14,786 | -€5,027 | -25.4% |
| Cash at bank and in hand | 54/58 | €15,021 | €22,938 | +€7,917 | +52.7% |
| Deferred charges and accrued income | 490/1 | €2,543 | €2,738 | +€195 | +7.7% |
| Total equity and liabilities | 10/49 | €174,499 | €153,337 | -€21,162 | -12.1% |
| Equity | 10/15 | €78,993 | €107,003 | +€28,010 | +35.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €60,393 | €88,403 | +€28,010 | +46.4% |
| Amounts payable | 17/49 | €95,505 | €46,333 | -€49,172 | -51.5% |
| Amounts payable after more than one year | 17 | €15,743 | €1,917 | -€13,826 | -87.8% |
| Financial debts | 170/4 | €15,743 | €1,917 | -€13,826 | -87.8% |
| Amounts payable within one year | 42/48 | €79,762 | €44,416 | -€35,346 | -44.3% |
| Current portion of amounts payable after more than one year | 42 | €20,867 | €13,826 | -€7,041 | -33.7% |
| Trade debts | 44 | €23,561 | €6,535 | -€17,026 | -72.3% |
| Suppliers | 440/4 | €23,561 | €6,535 | -€17,026 | -72.3% |
| Taxes, remuneration and social security | 45 | €35,334 | €24,056 | -€11,279 | -31.9% |
| Remuneration and social security | 454/9 | €35,334 | €24,056 | -€11,279 | -31.9% |
| Non-recurring operating income | 76A | - | €18,000 | +€18,000 | |
| Remuneration, social security and pensions | 62 | €241,099 | €181,114 | -€59,985 | -24.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,123 | €17,493 | +€2,370 | +15.7% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €242,619 | €234,862 | -€7,757 | -3.2% |
| Operating profit (loss) | 9901 | -€13,990 | €35,856 | +€49,846 | |
| Financial charges | 65/66B | €2,662 | €2,632 | -€30 | -1.1% |
| Recurring financial charges | 65 | €2,662 | €2,632 | -€30 | -1.1% |
| Profit (loss) for the period before taxes | 9903 | -€16,652 | €33,224 | +€49,876 | |
| Income taxes | 67/77 | €66 | €5,214 | +€5,148 | +7,841% |
| Profit (loss) for the period | 9904 | -€16,718 | €28,010 | +€44,727 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,718 | €28,010 | +€44,727 |
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 25 October 2026 via checked.be.