PLUSARCHITECTEN (0469.356.670): financials and annual accounts

PLUSARCHITECTEN

Roeselare ·KBO/BCE: BE 0469.356.670

Line	2025	2024	2023	2022	2021	2020	2019	2018	2017	2016	2015	2014	2013	2012	2011	2010	2009	2008	2007	2006
Balance sheet: assets
Total assets`20/58`	150,978	163,184	182,216	186,545	203,449	188,492	166,472	154,785	184,324	172,925	128,349	142,313	173,146	227,909	207,612	210,625	216,617	219,588	143,321	197,184
Fixed assets`21/28`	38,268	23,398	29,913	38,150	45,263	51,751	64,807	46,219	58,845	32,391	43,366	57,407	75,958	95,270	89,108	109,101	87,957	107,156	61,868	70,046
Intangible fixed assets`21`	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	496	992	1,487
Tangible fixed assets`22/27`	37,100	22,230	28,745	36,982	44,095	50,583	63,639	45,051	57,677	31,223	42,198	56,239	74,790	94,102	87,940	107,933	86,789	105,492	59,709	67,391
Land and buildings`22`	6,001	7,442	8,882	10,322	11,763	9,422	8,857	11,279	9,880	11,920	13,960	16,000	18,040	20,080	22,120	22,560	24,440	26,320	28,200	30,080
Plant, machinery and equipment`23`	-	252	929	1,959	1,740	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Furniture and vehicles`24`	20,740	421	1,061	3,068	5,203	12,013	21,876	28,260	39,981	19,303	28,238	40,239	56,750	74,022	65,820	85,373	62,349	79,172	31,509	37,311
Other tangible fixed assets`26`	10,358	14,116	17,874	21,632	25,390	29,148	32,906	5,511	7,817	-	-	-	-	-	-	-	-	-	-	-
Financial fixed assets`28`	1,168	1,168	1,168	1,168	1,168	1,168	1,168	1,168	1,168	1,168	1,168	1,168	1,168	1,168	1,168	1,168	1,168	1,168	1,168	1,168
Current assets`29/58`	112,710	139,786	152,303	148,395	158,186	136,741	101,665	108,566	125,478	140,534	84,983	84,906	97,188	132,640	118,505	101,524	128,659	112,433	81,453	127,138
Amounts receivable within one year`40/41`	96,924	108,709	103,611	105,274	78,364	83,521	69,710	58,113	66,060	103,926	72,206	51,090	68,871	50,420	46,985	42,752	102,334	56,095	59,294	96,620
Trade receivables`40`	7,618	26,070	35,671	44,135	19,009	15,155	15,506	20,054	29,283	74,282	52,654	41,944	64,000	40,418	44,283	42,752	87,623	45,873	57,037	88,740
Other amounts receivable`41`	89,306	82,639	67,939	61,139	59,355	68,367	54,204	38,059	36,776	29,644	19,553	9,146	4,871	10,002	2,703	-	14,711	10,222	2,257	7,880
Cash at bank and in hand`54/58`	14,459	31,077	48,693	43,121	79,822	53,220	31,955	50,243	53,823	36,608	12,777	33,816	28,317	79,530	68,887	56,227	26,325	53,847	22,159	28,173
Deferred charges and accrued income`490/1`	1,327	-	-	-	-	-	-	210	5,596	-	-	-	-	2,689	2,632	2,546	-	2,491	-	2,345
Balance sheet: equity and liabilities
Total equity and liabilities`10/49`	150,978	163,184	182,216	186,545	203,449	188,492	166,472	154,785	184,324	172,925	128,349	142,313	173,146	227,909	207,612	210,625	216,617	219,588	143,321	197,184
Equity`10/15`	84,789	106,131	128,228	122,277	121,782	93,520	67,736	88,780	89,725	89,563	79,069	78,921	81,871	81,541	79,683	75,796	86,497	71,259	82,968	82,825
Contributions`10/11`	20,000	20,000	20,000	20,000	20,000	20,000	20,000	20,000	20,000	20,000	20,000	20,000	20,000	20,000	20,000	20,000	20,000	20,000	20,000	20,000
Issued capital`100`	-	-	-	-	-	20,000	20,000	20,000	20,000	20,000	20,000	20,000	20,000	20,000	20,000	20,000	20,000	20,000	20,000	20,000
Reserves`13`	68,780	68,780	68,780	68,780	68,780	68,780	68,780	68,780	69,725	69,563	59,069	58,921	61,871	61,541	59,683	55,796	66,497	51,259	62,968	62,825
Non-distributable reserves`130/1`	2,000	2,000	2,000	2,000	2,000	2,000	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Legal reserve`130`	-	-	-	-	-	2,000	2,000	2,000	2,000	2,000	2,000	2,000	2,000	2,000	2,000	2,000	2,000	2,000	2,000	2,000
Reserves not available under the articles`1311`	2,000	2,000	2,000	2,000	2,000	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Tax-exempt reserves`132`	17,302	17,302	17,302	17,302	17,302	17,302	17,302	17,302	17,302	17,302	17,302	17,302	17,302	17,302	17,302	17,302	17,302	17,302	17,302	17,302
Distributable reserves`133`	49,478	49,478	49,478	49,478	49,478	49,478	49,478	49,478	50,422	50,261	39,766	39,619	42,568	42,238	40,381	36,494	47,194	31,957	43,666	43,523
Profit (loss) carried forward`14`	-3,991	17,350	39,448	33,496	33,002	4,739	-21,045	-	-	-	-	-	-	-	-	-	-	-	-	-
Amounts payable`17/49`	66,189	57,054	53,988	64,268	81,666	94,973	98,736	66,004	94,599	83,362	49,280	63,392	91,275	146,369	127,929	134,829	130,120	148,329	60,353	114,359
Amounts payable after more than one year`17`	14,844	2,497	8,488	14,980	20,472	32,910	43,866	18,438	24,290	2,795	9,309	18,809	33,788	53,793	46,955	58,625	27,623	41,633	34,541	43,775
Financial debts`170/4`	14,844	2,497	8,488	14,980	20,472	32,910	43,866	18,438	24,290	2,795	9,309	18,809	33,788	53,793	46,955	58,625	27,623	41,633	34,541	43,775
Amounts payable within one year`42/48`	51,344	54,557	45,500	49,289	61,195	62,063	54,870	47,566	70,209	80,567	39,971	44,583	56,988	92,576	80,734	74,235	102,419	76,633	24,971	68,156
Current portion of amounts payable after more than one year`42`	7,262	5,992	6,551	5,811	12,438	10,956	11,381	5,852	8,882	6,514	9,500	15,331	20,004	19,403	11,671	17,562	14,010	13,386	9,234	9,638
Trade debts`44`	28,523	45,111	33,245	35,081	39,265	45,574	39,643	31,599	37,019	40,593	14,701	12,465	20,914	21,302	28,166	30,093	46,115	53,103	2,244	13,534
Suppliers`440/4`	28,523	45,111	33,245	35,081	39,265	45,574	39,643	31,599	37,019	40,593	14,701	12,465	20,914	21,302	28,166	30,093	46,115	53,103	2,244	13,534
Advances received on contracts in progress`46`	12,188	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Taxes, remuneration and social security`45`	3,370	3,455	5,703	8,397	9,492	5,533	3,846	10,115	9,309	15,460	12,270	16,787	12,070	17,872	17,810	13,911	22,294	10,144	9,806	14,984
Taxes`450/3`	3,370	3,455	5,703	8,397	9,492	4,923	3,846	2,596	2,095	7,504	2,504	8,698	4,838	10,761	10,771	7,565	12,770	989	966	11,080
Remuneration and social security`454/9`	-	-	-	-	-	611	-	7,519	7,214	7,956	9,766	8,089	7,232	7,110	7,039	6,346	9,524	9,155	8,840	3,904
Other amounts payable`47/48`	-	-	-	-	-	-	-	-	15,000	18,000	3,500	-	4,000	34,000	23,087	12,670	20,000	-	3,687	30,000
Accrued charges and deferred income`492/3`	-	-	-	-	-	-	-	-	99	-	-	-	499	-	241	1,969	78	30,062	841	2,429
Income statement
Non-recurring operating income`76A`	-	-	-	-	-	-	-	-	-	-	-	-	-	-	826	-	12,317	-	-	15,758
Gross operating margin`9900`	-13,255	-18,270	16,592	10,503	55,887	55,468	22,634	30,735	62,374	78,666	50,485	43,046	61,060	101,746	87,610	63,380	99,816	46,096	52,747	105,211
Remuneration, social security and pensions`62`	-	-	-	-	-	11,800	23,057	28,906	28,668	29,102	30,608	28,419	29,327	32,057	29,351	22,569	36,041	35,437	32,881	50,700
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets`630`	6,276	6,515	8,236	8,122	18,536	16,264	21,251	17,083	16,574	13,982	14,042	14,919	19,311	21,103	25,999	25,067	22,142	17,291	12,438	12,515
Write-downs on stocks, contracts in progress and trade receivables: additions (reversals)`631/4`	-	-	309	928	928	-	-	-	-	-	-	500	-	-	-	-	-	-	-	-
Other operating charges`640/8`	3,013	1,896	1,437	836	1,490	2,130	1,063	1,952	2,010	1,829	1,714	2,066	3,184	1,514	1,661	1,669	2,571	1,377	1,719	1,578
Non-recurring operating charges`66A`	-	-	-	-	-	-	-	9,782	-	-	-	631	-	4,957	-	5,565	-	-	-	-
Operating profit (loss)`9901`	-22,543	-26,681	6,610	617	34,933	25,274	-22,737	-26,988	15,122	33,754	4,122	-2,859	9,238	47,072	30,600	14,075	39,062	-8,009	5,709	40,418
Financial income`75/76B`	4,640	5,589	3,430	2,457	4,059	3,009	3,616	27,807	2,691	3,195	2,933	3,353	1,268	1,759	77	87	44	21	939	-
Recurring financial income`75`	4,640	5,589	3,430	2,457	4,059	3,009	3,616	25,607	2,691	3,195	2,933	3,353	1,268	1,759	77	87	44	21	939	-
Non-recurring financial income`76B`	-	-	-	-	-	-	-	2,200	-	-	-	-	-	-	-	-	-	-	-	-
Financial charges`65/66B`	1,026	846	1,170	1,161	2,318	1,456	1,850	1,688	1,288	1,666	1,643	2,239	3,584	3,980	3,657	3,193	3,162	3,721	2,773	4,156
Recurring financial charges`65`	1,026	846	1,170	1,161	2,318	1,456	1,850	1,688	1,288	1,666	1,643	2,239	3,584	3,980	3,657	3,193	3,162	3,721	2,773	4,156
Profit (loss) for the period before taxes`9903`	-18,929	-21,937	8,869	1,913	36,674	26,826	-20,971	-869	16,525	35,283	5,412	-2,376	6,922	39,894	27,846	5,404	48,260	-11,709	3,875	52,020
Income taxes`67/77`	2,413	160	2,918	1,418	8,411	1,042	74	76	1,363	6,788	1,764	574	2,592	4,036	3,959	6,105	13,022	-	732	6,406
Profit (loss) for the period`9904`	-21,342	-22,097	5,951	494	28,263	25,784	-21,045	-944	15,162	28,494	3,648	-2,950	4,330	35,858	23,887	-700	35,237	-11,709	3,143	45,614
Profit (loss) for the period to be appropriated`9905`	-21,342	-22,097	5,951	494	28,263	25,784	-21,045	-944	15,162	28,494	3,648	-2,950	4,330	35,858	23,887	-700	35,237	-11,709	3,143	45,614
Appropriation of the result
Profit (loss) to be appropriated`9906`	-3,991	17,350	39,448	33,496	33,002	4,739	-21,045	-944	15,162	28,494	3,648	-2,950	4,330	35,858	23,887	-700	35,237	-11,709	3,143	45,614
Profit (loss) brought forward from the previous period`14P`	17,350	39,448	33,496	33,002	4,739	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-
Transfer from equity`791/2`	-	-	-	-	-	-	-	944	-	-	-	2,950	-	-	-	10,700	-	11,709	-	-
Transfer to equity`691/2`	-	-	-	-	-	-	-	-	162	10,494	148	-	330	1,858	3,887	-	15,237	-	143	15,614
To other reserves`6921`	-	-	-	-	-	-	-	-	162	10,494	148	-	330	1,858	3,887	-	15,237	-	143	15,614
Profit to be distributed`694/7`	-	-	-	-	-	-	-	-	15,000	18,000	3,500	-	4,000	34,000	20,000	10,000	20,000	-	3,000	30,000
Return on contributions (dividend)`694`	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-	10,000	20,000	-	-	-
Directors or managers`695`	-	-	-	-	-	-	-	-	15,000	18,000	3,500	-	4,000	34,000	20,000	-	-	-	3,000	30,000
Social balance sheet
Average staff (FTE)`9087`	-	-	-	-	-	0.3	0.8	0.8	0.8	0.9	0.9	0.8	0.9	1	0.8	1	1.1	1.2	1.2	1.5
Hours worked`1013`	-	-	-	-	-	397	1,200	1,400	1,397	1,558	1,589	1,398	1,566	1,710	1,492	1,118	1,943	2,108	2,078	2,718
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Financial year	Type	Filed	Reference	Document
31-12-2025	micro format	24-08-2026	2026-00416640	PDF
31-12-2024	micro format	26-05-2025	2025-00105673	PDF
31-12-2023	micro format	25-09-2024	2024-00470936	PDF
31-12-2022	micro format	29-08-2023	2023-00368365	PDF
31-12-2021	micro format	17-08-2022	2022-20291026	PDF
31-12-2020	micro format	30-08-2021	2021-58000002	PDF
31-12-2019	micro format	28-09-2020	2020-55800166	PDF
31-12-2018	micro format	31-07-2019	2019-40500442	PDF
31-12-2017	micro format	26-06-2018	2018-22900256	PDF
31-12-2016	micro format	31-08-2017	2017-52100599	PDF
31-12-2015	abbreviated format	30-06-2016	2016-24100041	PDF
31-12-2014	abbreviated format	25-06-2015	2015-20700447	PDF
31-12-2013	abbreviated format	24-07-2014	2014-33900072	PDF
31-12-2012	abbreviated format	15-07-2013	2013-30300318	PDF
31-12-2011	abbreviated format	26-06-2012	2012-20600048	PDF
31-12-2010	abbreviated format	27-05-2011	2011-12700122	PDF
31-12-2009	abbreviated format	27-08-2010	2010-46000462	PDF
31-12-2008	abbreviated format	22-06-2009	2009-26200252	PDF
31-12-2007	abbreviated format	05-06-2008	2008-18600020	PDF
31-12-2006	abbreviated format	18-06-2007	2007-24500185	PDF
31-12-2005	abbreviated format	12-06-2006	2006-22002270	PDF
31-12-2004	abbreviated format	17-06-2005	2005-27803835	PDF
31-12-2003	abbreviated format	08-07-2004	2004-42403437	PDF
31-12-2002	abbreviated format	23-06-2003	2003-27604634	PDF
31-12-2001	abbreviated format	14-06-2002	2002-22103951	PDF
31-12-2000	abbreviated format	29-06-2001	2001-32104103	PDF

Line	2025	2024	2023	2022	2021	2020	2019	2018	2017	2016	2015	2014	2013	2012	2011	2010	2009	2008	2007	2006
EBITDA	-16,267	-20,166	14,846	8,739	53,469	41,537	-1,486	-9,905	31,696	47,736	18,163	12,061	28,550	68,175	56,598	39,142	61,204	9,282	18,147	52,933
Cash flow	-15,065	-15,582	14,188	8,616	46,799	42,048	206	16,138	31,736	42,476	17,689	11,970	23,642	56,961	49,886	24,366	57,379	5,582	15,581	58,129
Investment in fixed assets (approximation)	21,146	0	0	1,008	12,048	3,208	39,839	4,456	43,028	3,007	0	-3,631	0	42,222	6,006	56,155	16,804	62,579	4,260	34,651
Change in cash	-16,618	-17,616	5,571	-36,701	26,602	21,265	-18,288	-3,580	17,214	23,831	-21,039	5,500	-51,214	10,643	12,661	29,902	-27,522	31,688	-6,015	-
Working capital	61,366	85,229	106,803	99,107	96,991	74,678	46,794	60,999	55,269	59,967	45,012	40,323	40,199	40,064	37,771	27,290	26,241	35,799	56,482	58,982
Solvency	56.2%	65.0%	70.4%	65.5%	59.9%	49.6%	40.7%	57.4%	48.7%	51.8%	61.6%	55.5%	47.3%	35.8%	38.4%	36.0%	39.9%	32.5%	57.9%	42.0%
Current ratio	2.20	2.56	3.35	3.01	2.58	2.20	1.85	2.28	1.79	1.74	2.13	1.90	1.71	1.43	1.47	1.37	1.26	1.47	3.26	1.87
Debt to equity	0.78	0.54	0.42	0.53	0.67	1.02	1.46	0.74	1.05	0.93	0.62	0.80	1.11	1.80	1.61	1.78	1.50	2.08	0.73	1.38
ROE	-25.2%	-20.8%	4.6%	0.4%	23.2%	27.6%	-31.1%	-1.1%	16.9%	31.8%	4.6%	-3.7%	5.3%	44.0%	30.0%	-0.9%	40.7%	-16.4%	3.8%	55.1%
ROA	-14.1%	-13.5%	3.3%	0.3%	13.9%	13.7%	-12.6%	-0.6%	8.2%	16.5%	2.8%	-2.1%	2.5%	15.7%	11.5%	-0.3%	16.3%	-5.3%	2.2%	23.1%
Interest coverage	-15.86	-23.84	12.69	7.53	23.07	-	-	-	-	-	-	-	-	-	-	-	-	-	-	-

Item	2025	2024	2023	2022	2021
Tangible fixed assets	€21,146	-	-	€1,008	€12,048
Depreciation and write-downs of the year	€6,276	€6,515	€8,236	€8,122	€18,536

PLUSARCHITECTEN

Annual accounts 2025

Balance sheet

Change in equityin euro

Change in cashin euro

Position in the sector

Solvency56.2%

Current ratio2.20

Return on assets-14.1%

Staff

Staff cost per FTE

Joined and left

Filed annual accounts

Filings

Key figures and ratios

Investments

Insights on PLUSARCHITECTEN

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