Planproject: what changed
What changed
Planproject
NACE 71.112, Activities of interior architects
filed annual accounts (NBB)
Net result for the year
-€15,174
2024 · €15,525-€30,699
Equity
€118,708
2024 · €133,882-€15,174
Cash
€79,494
2024 · €67,011+€12,483
Balance sheet total
€626,773
2024 · €326,036+€300,737
Largest movements
Assets
- Tangible fixed assets +€280,516
up €280,516 (+111%), from €252,391 to €532,907
of which Land and buildings: +€273,831
- Cash +€12,483
up €12,483 (+18.6%), from €67,011 to €79,494
mainly Debts after one year (+€229,694) and Other debts (+€70,785)
Equity and liabilities
- Debts after one year +€229,694
up €229,694 (+160%), from €143,220 to €372,914
- Other debts +€70,785
up €70,785 (+1,947%), from €3,635 to €74,420
- Reserves -€15,174
down €15,174 (-13.2%), from €115,282 to €100,108
- Current portion of long-term debt +€10,027
up €10,027 (+40.1%), from €25,007 to €35,034
Income statement
- Depreciation +€38,510
up €38,510 (+150%), from €25,731 to €64,241
- Taxes -€7,411
down €7,411 (-96.1%), from €7,713 to €302
- Gross operating margin +€4,340
up €4,340 (+7.5%), from €57,502 to €61,842
- Financial charges +€2,758
up €2,758 (+49.1%), from €5,614 to €8,372
- Other operating charges +€661
up €661 (+22.7%), from €2,920 to €3,581
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.
Result 2024
€15,525
Gross operating margin
+€4,340
Depreciation
-€38,510
Other operating charges
-€661
Other operating items
-€520
Financial income
-€1
Financial charges
-€2,758
Taxes
+€7,411
Result 2025
-€15,174
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€121,542
Investment
-€348,757
Financing
+€239,698
Cash 2024
€67,011
From operations (derived)
+€121,542
Net result for the year
-€15,174
Depreciation
+€64,241
Receivables within one year
+€1,457
Deferred charges and accrued income
-€5,195
Trade debts
+€2,722
Tax, wage and social debts
+€2,705
Other debts
+€70,785
Investment (derived)
-€348,757
Investment in fixed assets (net)
-€344,757
Current investments
-€4,000
Financing
+€239,698
Debts after one year
+€229,694
Current portion of long-term debt
+€10,027
Short-term financial debts
-€22
Cash 2025
€79,494
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €326,036 | €626,773 | +€300,737 | +92.2% |
| Fixed assets | 21/28 | €252,641 | €533,157 | +€280,516 | +111% |
| Tangible fixed assets | 22/27 | €252,391 | €532,907 | +€280,516 | +111% |
| Land and buildings | 22 | €248,316 | €522,147 | +€273,831 | +110% |
| Furniture and vehicles | 24 | €4,075 | €10,760 | +€6,685 | +164% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €73,396 | €93,616 | +€20,220 | +27.5% |
| Amounts receivable within one year | 40/41 | €1,659 | €202 | -€1,457 | -87.8% |
| Trade receivables | 40 | €1,574 | €0 | -€1,574 | -100% |
| Other amounts receivable | 41 | €86 | €202 | +€116 | +135% |
| Current investments | 50/53 | - | €4,000 | +€4,000 | |
| Cash at bank and in hand | 54/58 | €67,011 | €79,494 | +€12,483 | +18.6% |
| Deferred charges and accrued income | 490/1 | €4,725 | €9,920 | +€5,195 | +110% |
| Total equity and liabilities | 10/49 | €326,036 | €626,773 | +€300,737 | +92.2% |
| Equity | 10/15 | €133,882 | €118,708 | -€15,174 | -11.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €115,282 | €100,108 | -€15,174 | -13.2% |
| Distributable reserves | 133 | €115,282 | €100,108 | -€15,174 | -13.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €192,155 | €508,065 | +€315,910 | +164% |
| Amounts payable after more than one year | 17 | €143,220 | €372,914 | +€229,694 | +160% |
| Financial debts | 170/4 | €143,220 | €372,914 | +€229,694 | +160% |
| Amounts payable within one year | 42/48 | €48,934 | €135,151 | +€86,217 | +176% |
| Current portion of amounts payable after more than one year | 42 | €25,007 | €35,034 | +€10,027 | +40.1% |
| Financial debts | 43 | €55 | €32 | -€22 | -41.0% |
| Credit institutions | 430/8 | €55 | €32 | -€22 | -41.0% |
| Trade debts | 44 | €5,112 | €7,834 | +€2,722 | +53.2% |
| Suppliers | 440/4 | €5,112 | €7,834 | +€2,722 | +53.2% |
| Taxes, remuneration and social security | 45 | €15,126 | €17,830 | +€2,705 | +17.9% |
| Taxes | 450/3 | €15,126 | €17,830 | +€2,705 | +17.9% |
| Other amounts payable | 47/48 | €3,635 | €74,420 | +€70,785 | +1,947% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,731 | €64,241 | +€38,510 | +150% |
| Other operating charges | 640/8 | €2,920 | €3,581 | +€661 | +22.7% |
| Non-recurring operating charges | 66A | - | €520 | +€520 | |
| Gross operating margin | 9900 | €57,502 | €61,842 | +€4,340 | +7.5% |
| Operating profit (loss) | 9901 | €28,852 | -€6,500 | -€35,352 | |
| Financial income | 75/76B | €1 | €0 | -€1 | -94.5% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -94.5% |
| Financial charges | 65/66B | €5,614 | €8,372 | +€2,758 | +49.1% |
| Recurring financial charges | 65 | €5,614 | €8,372 | +€2,758 | +49.1% |
| Profit (loss) for the period before taxes | 9903 | €23,238 | -€14,872 | -€38,110 | |
| Income taxes | 67/77 | €7,713 | €302 | -€7,411 | -96.1% |
| Profit (loss) for the period | 9904 | €15,525 | -€15,174 | -€30,699 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,525 | -€15,174 | -€30,699 |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.