PLANIMED: 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.
PLANIMED
Largest movements
- Receivables within one year -€38,666
down €38,666 (-31.1%), from €124,501 to €85,835
of which Other amounts receivable: -€46,252
- Cash -€25,416
down €25,416 (-64.4%), from €39,463 to €14,047
mainly Debts after one year (-€101,731)
- Debts after one year -€101,731
down €101,731 (-26.4%), from €385,495 to €283,764
- Profit (loss) carried forward +€31,168
up €31,168 (+11.1%), from -€280,296 to -€249,128
- Other debts +€4,200
up €4,200 (+21.0%), from €20,000 to €24,200
- Gross operating margin +€448,425
up €448,425, from -€362,477 to €85,948
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.
Cash bridge derived
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 | €244,369 | €180,039 | -€64,330 | -26.3% |
| Fixed assets | 21/28 | €101 | €101 | = | 0.0% |
| Financial fixed assets | 28 | €101 | €101 | = | 0.0% |
| Current assets | 29/58 | €244,269 | €179,939 | -€64,330 | -26.3% |
| Amounts receivable after more than one year | 29 | €80,000 | €80,000 | = | 0.0% |
| Trade receivables | 290 | €80,000 | €80,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €124,501 | €85,835 | -€38,666 | -31.1% |
| Trade receivables | 40 | €48,328 | €55,914 | +€7,586 | +15.7% |
| Other amounts receivable | 41 | €76,173 | €29,921 | -€46,252 | -60.7% |
| Cash at bank and in hand | 54/58 | €39,463 | €14,047 | -€25,416 | -64.4% |
| Deferred charges and accrued income | 490/1 | €305 | €56 | -€248 | -81.5% |
| Total equity and liabilities | 10/49 | €244,369 | €180,039 | -€64,330 | -26.3% |
| Equity | 10/15 | -€261,696 | -€230,528 | +€31,168 | +11.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€280,296 | -€249,128 | +€31,168 | +11.1% |
| Amounts payable | 17/49 | €506,066 | €410,567 | -€95,498 | -18.9% |
| Amounts payable after more than one year | 17 | €385,495 | €283,764 | -€101,731 | -26.4% |
| Other amounts payable | 178/9 | €385,495 | €283,764 | -€101,731 | -26.4% |
| Amounts payable within one year | 42/48 | €120,570 | €126,803 | +€6,233 | +5.2% |
| Current portion of amounts payable after more than one year | 42 | €70,508 | €72,000 | +€1,492 | +2.1% |
| Trade debts | 44 | €21,482 | €21,727 | +€245 | +1.1% |
| Suppliers | 440/4 | €21,482 | €21,727 | +€245 | +1.1% |
| Taxes, remuneration and social security | 45 | €8,580 | €8,876 | +€296 | +3.4% |
| Remuneration and social security | 454/9 | €8,580 | €8,876 | +€296 | +3.4% |
| Other amounts payable | 47/48 | €20,000 | €24,200 | +€4,200 | +21.0% |
| Remuneration, social security and pensions | 62 | €55,190 | €52,977 | -€2,212 | -4.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€362,477 | €85,948 | +€448,425 | |
| Operating profit (loss) | 9901 | -€418,054 | €32,571 | +€450,625 | |
| Financial charges | 65/66B | €1,036 | €1,324 | +€288 | +27.8% |
| Recurring financial charges | 65 | €1,036 | €1,324 | +€288 | +27.8% |
| Profit (loss) for the period before taxes | 9903 | -€419,090 | €31,247 | +€450,337 | |
| Income taxes | 67/77 | €269 | €79 | -€190 | -70.8% |
| Profit (loss) for the period | 9904 | -€419,359 | €31,168 | +€450,527 | |
| Profit (loss) for the period to be appropriated | 9905 | -€419,359 | €31,168 | +€450,527 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.