Plan vs fact
Plan versus actual (variance)
Plan vs fact compares what was planned for a period with what actually happened, in money and in percent.
Formula
Variance = fact − plan · % of plan = fact ÷ plan × 100
Example
GGR planned at €130,000 and actual €120,000: −€10,000, 92.3% of plan. (invented numbers)
In IBO
The heart of IBO: every line, department and result shows its confirmed plan next to the fact.
Last reviewed 30 Oct 2026.