PEYNSAERTARCHITECTEN: 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.
PEYNSAERTARCHITECTEN
Largest movements
- Cash +€27,692
up €27,692 (+446%), from €6,207 to €33,899
mainly Net result for the year (+€45,059) and Advances received (+€32,065)
- Intangible fixed assets -€10,632
no longer reported in 2025 (was €10,632)
- Tangible fixed assets -€10,462
down €10,462 (-25.5%), from €40,990 to €30,528
of which Plant, machinery and equipment: -€9,464
- Profit (loss) carried forward +€45,059
up €45,059, from -€32,362 to €12,697
- Other debts -€39,710
no longer reported in 2025 (was €39,710)
- Advances received +€32,065
new in 2025: €32,065
- Debts after one year -€18,285
down €18,285 (-54.2%), from €33,743 to €15,458
- Trade debts -€5,495
down €5,495 (-87.1%), from €6,312 to €817
- Gross operating margin +€107,312
up €107,312, from -€11,778 to €95,534
- Depreciation -€14,263
down €14,263 (-35.2%), from €40,548 to €26,284
- Other operating charges +€6,543
up €6,543 (+83.7%), from €7,820 to €14,363
- Taxes +€4,970
up €4,970 (+1,016%), from €489 to €5,459
- Financial charges -€1,183
down €1,183 (-21.3%), from €5,554 to €4,371
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 | €143,686 | €148,994 | +€5,308 | +3.7% |
| Fixed assets | 21/28 | €51,622 | €30,528 | -€21,094 | -40.9% |
| Intangible fixed assets | 21 | €10,632 | - | -€10,632 | |
| Tangible fixed assets | 22/27 | €40,990 | €30,528 | -€10,462 | -25.5% |
| Land and buildings | 22 | - | €4,367 | +€4,367 | |
| Plant, machinery and equipment | 23 | €27,962 | €18,497 | -€9,464 | -33.8% |
| Furniture and vehicles | 24 | €13,028 | €7,663 | -€5,365 | -41.2% |
| Current assets | 29/58 | €92,065 | €118,466 | +€26,401 | +28.7% |
| Amounts receivable within one year | 40/41 | €84,012 | €83,469 | -€544 | -0.6% |
| Trade receivables | 40 | €29,380 | €27,752 | -€1,628 | -5.5% |
| Other amounts receivable | 41 | €54,632 | €55,716 | +€1,084 | +2.0% |
| Cash at bank and in hand | 54/58 | €6,207 | €33,899 | +€27,692 | +446% |
| Deferred charges and accrued income | 490/1 | €1,845 | €1,098 | -€747 | -40.5% |
| Total equity and liabilities | 10/49 | €143,686 | €148,994 | +€5,308 | +3.7% |
| Equity | 10/15 | €18,838 | €63,897 | +€45,059 | +239% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €45,000 | €45,000 | = | 0.0% |
| Distributable reserves | 133 | €45,000 | €45,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€32,362 | €12,697 | +€45,059 | |
| Amounts payable | 17/49 | €124,848 | €85,097 | -€39,751 | -31.8% |
| Amounts payable after more than one year | 17 | €33,743 | €15,458 | -€18,285 | -54.2% |
| Financial debts | 170/4 | €33,743 | €15,458 | -€18,285 | -54.2% |
| Amounts payable within one year | 42/48 | €91,105 | €69,639 | -€21,466 | -23.6% |
| Current portion of amounts payable after more than one year | 42 | €26,898 | €21,946 | -€4,952 | -18.4% |
| Trade debts | 44 | €6,312 | €817 | -€5,495 | -87.1% |
| Suppliers | 440/4 | €6,312 | €817 | -€5,495 | -87.1% |
| Advances received on contracts in progress | 46 | - | €32,065 | +€32,065 | |
| Taxes, remuneration and social security | 45 | €18,186 | €14,811 | -€3,374 | -18.6% |
| Taxes | 450/3 | €18,186 | €14,811 | -€3,374 | -18.6% |
| Other amounts payable | 47/48 | €39,710 | - | -€39,710 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,548 | €26,284 | -€14,263 | -35.2% |
| Other operating charges | 640/8 | €7,820 | €14,363 | +€6,543 | +83.7% |
| Gross operating margin | 9900 | -€11,778 | €95,534 | +€107,312 | |
| Operating profit (loss) | 9901 | -€60,146 | €54,887 | +€115,033 | |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €5,554 | €4,371 | -€1,183 | -21.3% |
| Recurring financial charges | 65 | €5,554 | €4,371 | -€1,183 | -21.3% |
| Profit (loss) for the period before taxes | 9903 | -€65,700 | €50,518 | +€116,217 | |
| Income taxes | 67/77 | €489 | €5,459 | +€4,970 | +1,016% |
| Profit (loss) for the period | 9904 | -€66,189 | €45,059 | +€111,248 | |
| Profit (loss) for the period to be appropriated | 9905 | -€66,189 | €45,059 | +€111,248 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.