Plan-C Architects: 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.
Plan-C Architects
Largest movements
- Cash -€20,897
down €20,897 (-5.1%), from €413,783 to €392,886
mainly Receivables within one year (-€17,807) and Net result for the year (-€2,595)
- Receivables within one year +€17,807
up €17,807 (+10.2%), from €174,591 to €192,398
of which Other amounts receivable: +€17,807
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin +€13,051
up €13,051 (+49.0%), from -€26,617 to -€13,566
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 | €588,374 | €585,285 | -€3,090 | -0.5% |
| Current assets | 29/58 | €588,374 | €585,285 | -€3,090 | -0.5% |
| Amounts receivable within one year | 40/41 | €174,591 | €192,398 | +€17,807 | +10.2% |
| Trade receivables | 40 | €1,570 | €1,570 | = | 0.0% |
| Other amounts receivable | 41 | €173,021 | €190,828 | +€17,807 | +10.3% |
| Cash at bank and in hand | 54/58 | €413,783 | €392,886 | -€20,897 | -5.1% |
| Total equity and liabilities | 10/49 | €588,374 | €585,285 | -€3,090 | -0.5% |
| Equity | 10/15 | €585,979 | €583,384 | -€2,595 | -0.4% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Capital | 10 | €12,400 | €12,400 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €573,360 | €570,860 | -€2,500 | -0.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €571,500 | €569,000 | -€2,500 | -0.4% |
| Profit (loss) carried forward | 14 | €219 | €124 | -€95 | -43.3% |
| Amounts payable | 17/49 | €2,395 | €1,900 | -€494 | -20.6% |
| Amounts payable within one year | 42/48 | €2,395 | €1,900 | -€494 | -20.6% |
| Trade debts | 44 | €494 | - | -€494 | |
| Suppliers | 440/4 | €494 | - | -€494 | |
| Advances received on contracts in progress | 46 | €1,900 | €1,900 | = | 0.0% |
| Other operating charges | 640/8 | €760 | €783 | +€23 | +3.0% |
| Gross operating margin | 9900 | -€26,617 | -€13,566 | +€13,051 | +49.0% |
| Operating profit (loss) | 9901 | -€27,376 | -€14,348 | +€13,028 | +47.6% |
| Financial income | 75/76B | €11,676 | €11,825 | +€149 | +1.3% |
| Recurring financial income | 75 | €11,676 | €11,825 | +€149 | +1.3% |
| Financial charges | 65/66B | €72 | €72 | -€0 | -0.6% |
| Recurring financial charges | 65 | €72 | €72 | -€0 | -0.6% |
| Profit (loss) for the period before taxes | 9903 | -€15,773 | -€2,595 | +€13,178 | +83.5% |
| Profit (loss) for the period | 9904 | -€15,773 | -€2,595 | +€13,178 | +83.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,773 | -€2,595 | +€13,178 | +83.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.