PLANO ARCHITECTEN: what changed
PLANO ARCHITECTEN
Largest movements
- Cash +€15,427
up €15,427 (+79.5%), from €19,403 to €34,830
mainly Net result for the year (+€16,524) and Other debts (+€12,762)
- Stocks and contracts -€8,183
down €8,183 (-22.0%), from €37,255 to €29,071
- Tangible fixed assets -€2,527
down €2,527 (-33.5%), from €7,536 to €5,009
of which Furniture and vehicles: -€1,652
- Profit (loss) carried forward +€16,524
up €16,524 (+51.1%), from -€32,354 to -€15,830
- Trade debts -€13,947
down €13,947 (-63.1%), from €22,105 to €8,158
- Other debts +€12,762
up €12,762 (+23.6%), from €54,082 to €66,844
- Reserves -€12,563
down €12,563 (-30.8%), from €40,823 to €28,260
of which Distributable reserves: -€12,563
- Accrued charges and deferred income +€5,510
up €5,510 (+1,020%), from €540 to €6,050
- Gross operating margin +€49,724
up €49,724, from -€11,527 to €38,197
- Depreciation -€1,414
down €1,414 (-20.8%), from €6,806 to €5,392
- Taxes +€1,330
new in 2025: €1,330
- Other operating charges +€771
up €771 (+5.5%), from €14,023 to €14,794
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €107,833 | €112,957 | +€5,123 | +4.8% |
| Fixed assets | 21/28 | €7,786 | €5,259 | -€2,527 | -32.5% |
| Tangible fixed assets | 22/27 | €7,536 | €5,009 | -€2,527 | -33.5% |
| Plant, machinery and equipment | 23 | €5,186 | €4,312 | -€874 | -16.9% |
| Furniture and vehicles | 24 | €2,350 | €698 | -€1,652 | -70.3% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €100,048 | €107,697 | +€7,650 | +7.6% |
| Stocks and contracts in progress | 3 | €37,255 | €29,071 | -€8,183 | -22.0% |
| Contracts in progress | 37 | €37,255 | €29,071 | -€8,183 | -22.0% |
| Amounts receivable within one year | 40/41 | €38,113 | €37,700 | -€413 | -1.1% |
| Trade receivables | 40 | €38,041 | €33,961 | -€4,080 | -10.7% |
| Other amounts receivable | 41 | €72 | €3,739 | +€3,667 | +5,066% |
| Cash at bank and in hand | 54/58 | €19,403 | €34,830 | +€15,427 | +79.5% |
| Deferred charges and accrued income | 490/1 | €5,276 | €6,096 | +€819 | +15.5% |
| Total equity and liabilities | 10/49 | €107,833 | €112,957 | +€5,123 | +4.8% |
| Equity | 10/15 | €14,669 | €18,629 | +€3,960 | +27.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €40,823 | €28,260 | -€12,563 | -30.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €38,963 | €26,400 | -€12,563 | -32.2% |
| Profit (loss) carried forward | 14 | -€32,354 | -€15,830 | +€16,524 | +51.1% |
| Amounts payable | 17/49 | €93,165 | €94,327 | +€1,163 | +1.2% |
| Amounts payable within one year | 42/48 | €92,625 | €88,277 | -€4,347 | -4.7% |
| Trade debts | 44 | €22,105 | €8,158 | -€13,947 | -63.1% |
| Suppliers | 440/4 | €22,105 | €8,158 | -€13,947 | -63.1% |
| Advances received on contracts in progress | 46 | €6,745 | €6,745 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €9,692 | €6,531 | -€3,162 | -32.6% |
| Taxes | 450/3 | €9,692 | €6,531 | -€3,162 | -32.6% |
| Other amounts payable | 47/48 | €54,082 | €66,844 | +€12,762 | +23.6% |
| Accrued charges and deferred income | 492/3 | €540 | €6,050 | +€5,510 | +1,020% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,806 | €5,392 | -€1,414 | -20.8% |
| Other operating charges | 640/8 | €14,023 | €14,794 | +€771 | +5.5% |
| Gross operating margin | 9900 | -€11,527 | €38,197 | +€49,724 | |
| Operating profit (loss) | 9901 | -€32,356 | €18,011 | +€50,366 | |
| Financial income | 75/76B | €228 | €95 | -€133 | -58.5% |
| Recurring financial income | 75 | €228 | €95 | -€133 | -58.5% |
| Financial charges | 65/66B | €227 | €251 | +€25 | +10.9% |
| Recurring financial charges | 65 | €227 | €251 | +€25 | +10.9% |
| Profit (loss) for the period before taxes | 9903 | -€32,354 | €17,854 | +€50,208 | |
| Income taxes | 67/77 | - | €1,330 | +€1,330 | |
| Profit (loss) for the period | 9904 | -€32,354 | €16,524 | +€48,878 | |
| Profit (loss) for the period to be appropriated | 9905 | -€32,354 | €16,524 | +€48,878 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.