PLINIUS ARCHITECTEN: 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.
PLINIUS ARCHITECTEN
Largest movements
- Receivables within one year +€28,364
up €28,364 (+259%), from €10,952 to €39,316
of which Trade receivables: +€29,107
- Cash -€4,445
down €4,445 (-40.3%), from €11,026 to €6,581
mainly Receivables within one year (-€28,364) and Net result for the year (-€20,962)
- Intangible fixed assets -€1,157
down €1,157 (-27.3%), from €4,237 to €3,081
- Receivables after one year -€969
down €969 (-100%), from €969 to €0
- Tangible fixed assets -€655
down €655 (-24.0%), from €2,722 to €2,068
- Other debts +€47,948
up €47,948 (+278%), from €17,217 to €65,166
- Profit (loss) carried forward -€20,962
down €20,962 (-79.6%), from -€26,344 to -€47,306
- Trade debts -€6,273
down €6,273 (-63.2%), from €9,926 to €3,653
- Gross operating margin +€9,447
up €9,447 (+34.5%), from -€27,344 to -€17,897
- Financial income -€691
down €691 (-95.5%), from €723 to €33
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 | €32,033 | €53,067 | +€21,034 | +65.7% |
| Fixed assets | 21/28 | €6,960 | €5,148 | -€1,811 | -26.0% |
| Intangible fixed assets | 21 | €4,237 | €3,081 | -€1,157 | -27.3% |
| Tangible fixed assets | 22/27 | €2,722 | €2,068 | -€655 | -24.0% |
| Furniture and vehicles | 24 | €2,722 | €2,068 | -€655 | -24.0% |
| Current assets | 29/58 | €25,074 | €47,919 | +€22,845 | +91.1% |
| Amounts receivable after more than one year | 29 | €969 | €0 | -€969 | -100% |
| Other amounts receivable | 291 | €969 | €0 | -€969 | -100% |
| Amounts receivable within one year | 40/41 | €10,952 | €39,316 | +€28,364 | +259% |
| Trade receivables | 40 | €10,069 | €39,176 | +€29,107 | +289% |
| Other amounts receivable | 41 | €883 | €140 | -€744 | -84.2% |
| Cash at bank and in hand | 54/58 | €11,026 | €6,581 | -€4,445 | -40.3% |
| Deferred charges and accrued income | 490/1 | €2,127 | €2,022 | -€105 | -4.9% |
| Total equity and liabilities | 10/49 | €32,033 | €53,067 | +€21,034 | +65.7% |
| Equity | 10/15 | €4,890 | -€16,071 | -€20,962 | |
| Contributions | 10/11 | €31,235 | €31,235 | = | 0.0% |
| Contributions outside capital | 11 | €31,235 | - | -€31,235 | |
| Other | 1109/19 | €31,235 | - | -€31,235 | |
| Profit (loss) carried forward | 14 | -€26,344 | -€47,306 | -€20,962 | -79.6% |
| Amounts payable | 17/49 | €27,143 | €69,139 | +€41,995 | +155% |
| Amounts payable within one year | 42/48 | €27,143 | €68,818 | +€41,675 | +154% |
| Trade debts | 44 | €9,926 | €3,653 | -€6,273 | -63.2% |
| Suppliers | 440/4 | €9,926 | €3,653 | -€6,273 | -63.2% |
| Other amounts payable | 47/48 | €17,217 | €65,166 | +€47,948 | +278% |
| Accrued charges and deferred income | 492/3 | - | €320 | +€320 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,811 | €1,811 | = | 0.0% |
| Other operating charges | 640/8 | €1,125 | €897 | -€228 | -20.2% |
| Gross operating margin | 9900 | -€27,344 | -€17,897 | +€9,447 | +34.5% |
| Operating profit (loss) | 9901 | -€30,281 | -€20,606 | +€9,675 | +32.0% |
| Financial income | 75/76B | €723 | €33 | -€691 | -95.5% |
| Recurring financial income | 75 | €723 | €33 | -€691 | -95.5% |
| Financial charges | 65/66B | €116 | €389 | +€272 | +234% |
| Recurring financial charges | 65 | €116 | €389 | +€272 | +234% |
| Profit (loss) for the period before taxes | 9903 | -€29,673 | -€20,962 | +€8,712 | +29.4% |
| Profit (loss) for the period | 9904 | -€29,673 | -€20,962 | +€8,712 | +29.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,673 | -€20,962 | +€8,712 | +29.4% |
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 15 October 2026 via checked.be.