A-PLAN ARCHITECTEN: 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.
A-PLAN ARCHITECTEN
Largest movements
- Tangible fixed assets -€15,593
down €15,593 (-2.4%), from €641,256 to €625,663
of which Land and buildings: -€28,061
- Receivables within one year -€10,019
down €10,019 (-8.2%), from €122,833 to €112,814
of which Trade receivables: -€19,589
- Debts after one year -€24,705
down €24,705 (-3.9%), from €632,774 to €608,069
- Short-term financial debts -€8,000
down €8,000 (-80.0%), from €10,000 to €2,000
- Depreciation +€7,384
up €7,384 (+20.9%), from €35,358 to €42,741
- Gross operating margin +€2,874
up €2,874 (+3.9%), from €73,421 to €76,296
- Other operating charges +€1,780
up €1,780 (+112.4%), from €1,584 to €3,364
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 | €767,158 | €738,576 | -€28,582 | -3.7% |
| Fixed assets | 21/28 | €641,256 | €625,663 | -€15,593 | -2.4% |
| Tangible fixed assets | 22/27 | €641,256 | €625,663 | -€15,593 | -2.4% |
| Land and buildings | 22 | €640,163 | €612,103 | -€28,061 | -4.4% |
| Furniture and vehicles | 24 | €1,093 | €13,561 | +€12,468 | +1140.9% |
| Current assets | 29/58 | €125,902 | €112,913 | -€12,989 | -10.3% |
| Amounts receivable within one year | 40/41 | €122,833 | €112,814 | -€10,019 | -8.2% |
| Trade receivables | 40 | €36,915 | €17,326 | -€19,589 | -53.1% |
| Other amounts receivable | 41 | €85,919 | €95,488 | +€9,570 | +11.1% |
| Cash at bank and in hand | 54/58 | €3,068 | €99 | -€2,970 | -96.8% |
| Total equity and liabilities | 10/49 | €767,158 | €738,576 | -€28,582 | -3.7% |
| Equity | 10/15 | €71,832 | €77,425 | +€5,593 | +7.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €65,002 | €65,002 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €65,002 | €65,002 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,770 | -€6,177 | +€5,593 | +47.5% |
| Amounts payable | 17/49 | €695,326 | €661,152 | -€34,175 | -4.9% |
| Amounts payable after more than one year | 17 | €632,774 | €608,069 | -€24,705 | -3.9% |
| Financial debts | 170/4 | €632,774 | €608,069 | -€24,705 | -3.9% |
| Amounts payable within one year | 42/48 | €62,552 | €53,082 | -€9,470 | -15.1% |
| Current portion of amounts payable after more than one year | 42 | €28,847 | €36,102 | +€7,255 | +25.1% |
| Financial debts | 43 | €10,000 | €2,000 | -€8,000 | -80.0% |
| Other loans | 439 | €10,000 | €2,000 | -€8,000 | -80.0% |
| Trade debts | 44 | €9,757 | €5,436 | -€4,321 | -44.3% |
| Suppliers | 440/4 | €9,757 | €5,436 | -€4,321 | -44.3% |
| Taxes, remuneration and social security | 45 | €12,879 | €9,544 | -€3,335 | -25.9% |
| Taxes | 450/3 | €12,879 | €9,544 | -€3,335 | -25.9% |
| Other amounts payable | 47/48 | €1,068 | €0 | -€1,068 | -100.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Non-recurring operating income | 76A | - | €1,650 | +€1,650 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,358 | €42,741 | +€7,384 | +20.9% |
| Other operating charges | 640/8 | €1,584 | €3,364 | +€1,780 | +112.4% |
| Gross operating margin | 9900 | €73,421 | €76,296 | +€2,874 | +3.9% |
| Operating profit (loss) | 9901 | €36,480 | €30,191 | -€6,289 | -17.2% |
| Financial income | 75/76B | €2,736 | €2,832 | +€96 | +3.5% |
| Recurring financial income | 75 | €2,736 | €2,832 | +€96 | +3.5% |
| Financial charges | 65/66B | €27,398 | €27,187 | -€210 | -0.8% |
| Recurring financial charges | 65 | €27,398 | €27,187 | -€210 | -0.8% |
| Profit (loss) for the period before taxes | 9903 | €11,818 | €5,835 | -€5,983 | -50.6% |
| Income taxes | 67/77 | €237 | €242 | +€5 | +2.2% |
| Profit (loss) for the period | 9904 | €11,581 | €5,593 | -€5,988 | -51.7% |
| Profit (loss) for the period to be appropriated | 9905 | €11,581 | €5,593 | -€5,988 | -51.7% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.