Enplus Architecten: 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.
Enplus Architecten
Largest movements
- Cash -€41,271
down €41,271 (-61.6%), from €66,998 to €25,727
mainly Other debts (-€25,643) and Tax, wage and social debts (-€19,899)
- Deferred charges and accrued income +€14,786
up €14,786 (+279%), from €5,293 to €20,080
- Receivables within one year -€13,468
down €13,468 (-36.2%), from €37,184 to €23,716
- Intangible fixed assets -€6,000
down €6,000 (-12.0%), from €50,071 to €44,071
- Tangible fixed assets -€3,893
down €3,893 (-22.4%), from €17,407 to €13,514
of which Plant, machinery and equipment: -€4,900
- Other debts -€25,643
down €25,643 (-78.6%), from €32,606 to €6,963
- Tax, wage and social debts -€19,899
down €19,899 (-59.5%), from €33,453 to €13,554
of which Taxes: -€17,899
- Debts after one year -€13,323
down €13,323 (-40.1%), from €33,260 to €19,936
- Trade debts +€6,464
up €6,464 (+2,847%), from €227 to €6,691
- Reserves +€1,917
up €1,917 (+3.7%), from €52,473 to €54,390
- Gross operating margin -€64,903
down €64,903 (-79.5%), from €81,615 to €16,712
- Taxes -€16,091
down €16,091 (-93.6%), from €17,187 to €1,096
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 | €176,954 | €127,108 | -€49,846 | -28.2% |
| Fixed assets | 21/28 | €67,478 | €57,585 | -€9,893 | -14.7% |
| Intangible fixed assets | 21 | €50,071 | €44,071 | -€6,000 | -12.0% |
| Tangible fixed assets | 22/27 | €17,407 | €13,514 | -€3,893 | -22.4% |
| Plant, machinery and equipment | 23 | €16,392 | €11,492 | -€4,900 | -29.9% |
| Furniture and vehicles | 24 | €1,015 | €2,023 | +€1,007 | +99.2% |
| Current assets | 29/58 | €109,475 | €69,522 | -€39,953 | -36.5% |
| Amounts receivable within one year | 40/41 | €37,184 | €23,716 | -€13,468 | -36.2% |
| Trade receivables | 40 | €37,184 | €23,716 | -€13,468 | -36.2% |
| Cash at bank and in hand | 54/58 | €66,998 | €25,727 | -€41,271 | -61.6% |
| Deferred charges and accrued income | 490/1 | €5,293 | €20,080 | +€14,786 | +279% |
| Total equity and liabilities | 10/49 | €176,954 | €127,108 | -€49,846 | -28.2% |
| Equity | 10/15 | €62,473 | €64,390 | +€1,917 | +3.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €52,473 | €54,390 | +€1,917 | +3.7% |
| Distributable reserves | 133 | €52,473 | €54,390 | +€1,917 | +3.7% |
| Amounts payable | 17/49 | €114,481 | €62,718 | -€51,763 | -45.2% |
| Amounts payable after more than one year | 17 | €33,260 | €19,936 | -€13,323 | -40.1% |
| Financial debts | 170/4 | €33,260 | €19,936 | -€13,323 | -40.1% |
| Amounts payable within one year | 42/48 | €79,021 | €40,532 | -€38,489 | -48.7% |
| Current portion of amounts payable after more than one year | 42 | €12,734 | €13,323 | +€589 | +4.6% |
| Trade debts | 44 | €227 | €6,691 | +€6,464 | +2,847% |
| Suppliers | 440/4 | €227 | €6,691 | +€6,464 | +2,847% |
| Taxes, remuneration and social security | 45 | €33,453 | €13,554 | -€19,899 | -59.5% |
| Taxes | 450/3 | €28,753 | €10,854 | -€17,899 | -62.3% |
| Remuneration and social security | 454/9 | €4,700 | €2,700 | -€2,000 | -42.6% |
| Other amounts payable | 47/48 | €32,606 | €6,963 | -€25,643 | -78.6% |
| Accrued charges and deferred income | 492/3 | €2,200 | €2,250 | +€50 | +2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,206 | €11,522 | +€316 | +2.8% |
| Other operating charges | 640/8 | - | €144 | +€144 | |
| Gross operating margin | 9900 | €81,615 | €16,712 | -€64,903 | -79.5% |
| Operating profit (loss) | 9901 | €70,409 | €5,046 | -€65,363 | -92.8% |
| Financial income | 75/76B | €0 | €1 | +€1 | +5,400% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +5,400% |
| Financial charges | 65/66B | €2,567 | €2,034 | -€533 | -20.7% |
| Recurring financial charges | 65 | €2,567 | €2,034 | -€533 | -20.7% |
| Profit (loss) for the period before taxes | 9903 | €67,843 | €3,013 | -€64,830 | -95.6% |
| Income taxes | 67/77 | €17,187 | €1,096 | -€16,091 | -93.6% |
| Profit (loss) for the period | 9904 | €50,656 | €1,917 | -€48,739 | -96.2% |
| Profit (loss) for the period to be appropriated | 9905 | €50,656 | €1,917 | -€48,739 | -96.2% |
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 22 October 2026 via checked.be.