PLINE ARCHITECTURE: what changed
You see two financial years side by side: what moved most in the balance sheet and the result, why the result rose or fell and where the money went.
PLINE ARCHITECTURE
Largest movements
- Receivables within one year -€15,485
down €15,485 (-61.9%), from €25,032 to €9,547
of which Trade receivables: -€15,485
- Deferred charges and accrued income +€10,212
up €10,212 (+109%), from €9,362 to €19,574
- Cash +€4,980
up €4,980 (+149%), from €3,341 to €8,321
mainly Receivables within one year (+€15,485) and Net result for the year (+€3,569)
- Intangible fixed assets -€900
down €900 (-28.9%), from €3,119 to €2,219
- Tax, wage and social debts -€5,560
down €5,560 (-34.3%), from €16,213 to €10,653
of which Taxes: -€3,227
- Profit (loss) carried forward +€3,569
up €3,569 (+52.1%), from €6,855 to €10,425
- Trade debts +€828
up €828 (+31.0%), from €2,668 to €3,496
- Staff costs -€39,368
down €39,368 (-68.9%), from €57,172 to €17,804
- Gross operating margin -€36,821
down €36,821 (-57.2%), from €64,343 to €27,522
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 | €40,855 | €39,661 | -€1,193 | -2.9% |
| Fixed assets | 21/28 | €3,119 | €2,219 | -€900 | -28.9% |
| Intangible fixed assets | 21 | €3,119 | €2,219 | -€900 | -28.9% |
| Current assets | 29/58 | €37,735 | €37,442 | -€293 | -0.8% |
| Amounts receivable within one year | 40/41 | €25,032 | €9,547 | -€15,485 | -61.9% |
| Trade receivables | 40 | €25,032 | €9,547 | -€15,485 | -61.9% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €3,341 | €8,321 | +€4,980 | +149% |
| Deferred charges and accrued income | 490/1 | €9,362 | €19,574 | +€10,212 | +109% |
| Total equity and liabilities | 10/49 | €40,855 | €39,661 | -€1,193 | -2.9% |
| Equity | 10/15 | €11,855 | €15,425 | +€3,569 | +30.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,855 | €10,425 | +€3,569 | +52.1% |
| Amounts payable | 17/49 | €28,999 | €24,237 | -€4,763 | -16.4% |
| Amounts payable within one year | 42/48 | €28,967 | €24,235 | -€4,732 | -16.3% |
| Trade debts | 44 | €2,668 | €3,496 | +€828 | +31.0% |
| Suppliers | 440/4 | €2,668 | €3,496 | +€828 | +31.0% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €16,213 | €10,653 | -€5,560 | -34.3% |
| Taxes | 450/3 | €9,101 | €5,874 | -€3,227 | -35.5% |
| Remuneration and social security | 454/9 | €7,112 | €4,779 | -€2,333 | -32.8% |
| Other amounts payable | 47/48 | €10,086 | €10,086 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €33 | €2 | -€31 | -94.0% |
| Remuneration, social security and pensions | 62 | €57,172 | €17,804 | -€39,368 | -68.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,260 | €900 | -€360 | -28.6% |
| Other operating charges | 640/8 | €696 | €560 | -€136 | -19.6% |
| Gross operating margin | 9900 | €64,343 | €27,522 | -€36,821 | -57.2% |
| Operating profit (loss) | 9901 | €5,214 | €8,258 | +€3,044 | +58.4% |
| Financial income | 75/76B | €1 | €0 | -€0 | -40.0% |
| Recurring financial income | 75 | €1 | €0 | -€0 | -40.0% |
| Financial charges | 65/66B | €1,737 | €2,022 | +€285 | +16.4% |
| Recurring financial charges | 65 | €1,737 | €2,022 | +€285 | +16.4% |
| Profit (loss) for the period before taxes | 9903 | €3,478 | €6,237 | +€2,759 | +79.3% |
| Income taxes | 67/77 | €2,472 | €2,667 | +€196 | +7.9% |
| Profit (loss) for the period | 9904 | €1,006 | €3,569 | +€2,563 | +255% |
| Profit (loss) for the period to be appropriated | 9905 | €1,006 | €3,569 | +€2,563 | +255% |
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.