PLUSARCHITECTEN: 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.
PLUSARCHITECTEN
Largest movements
- Cash -€16,618
down €16,618 (-53.5%), from €31,077 to €14,459
mainly Net result for the year (-€21,342) and Investment in fixed assets (net) (-€21,146)
- Tangible fixed assets +€14,870
up €14,870 (+66.9%), from €22,230 to €37,100
of which Furniture and vehicles: +€20,319
- Receivables within one year -€11,785
down €11,785 (-10.8%), from €108,709 to €96,924
of which Trade receivables: -€18,452
- Profit (loss) carried forward -€21,342
down €21,342, from €17,350 to -€3,991
- Trade debts -€16,587
down €16,587 (-36.8%), from €45,111 to €28,523
- Debts after one year +€12,348
up €12,348 (+494.5%), from €2,497 to €14,844
- Advances received +€12,188
new in 2025: €12,188
- Gross operating margin +€5,015
up €5,015 (+27.4%), from -€18,270 to -€13,255
- Taxes +€2,253
up €2,253 (+1407.9%), from €160 to €2,413
- Other operating charges +€1,116
up €1,116 (+58.9%), from €1,896 to €3,013
- Financial income -€949
down €949 (-17.0%), from €5,589 to €4,640
- Depreciation -€239
down €239 (-3.7%), from €6,515 to €6,276
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 | €163,184 | €150,978 | -€12,207 | -7.5% |
| Fixed assets | 21/28 | €23,398 | €38,268 | +€14,870 | +63.6% |
| Tangible fixed assets | 22/27 | €22,230 | €37,100 | +€14,870 | +66.9% |
| Land and buildings | 22 | €7,442 | €6,001 | -€1,440 | -19.4% |
| Plant, machinery and equipment | 23 | €252 | - | -€252 | |
| Furniture and vehicles | 24 | €421 | €20,740 | +€20,319 | +4829.3% |
| Other tangible fixed assets | 26 | €14,116 | €10,358 | -€3,758 | -26.6% |
| Financial fixed assets | 28 | €1,168 | €1,168 | = | 0.0% |
| Current assets | 29/58 | €139,786 | €112,710 | -€27,076 | -19.4% |
| Amounts receivable within one year | 40/41 | €108,709 | €96,924 | -€11,785 | -10.8% |
| Trade receivables | 40 | €26,070 | €7,618 | -€18,452 | -70.8% |
| Other amounts receivable | 41 | €82,639 | €89,306 | +€6,666 | +8.1% |
| Cash at bank and in hand | 54/58 | €31,077 | €14,459 | -€16,618 | -53.5% |
| Deferred charges and accrued income | 490/1 | - | €1,327 | +€1,327 | |
| Total equity and liabilities | 10/49 | €163,184 | €150,978 | -€12,207 | -7.5% |
| Equity | 10/15 | €106,131 | €84,789 | -€21,342 | -20.1% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €68,780 | €68,780 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €17,302 | €17,302 | = | 0.0% |
| Distributable reserves | 133 | €49,478 | €49,478 | = | 0.0% |
| Profit (loss) carried forward | 14 | €17,350 | -€3,991 | -€21,342 | |
| Amounts payable | 17/49 | €57,054 | €66,189 | +€9,135 | +16.0% |
| Amounts payable after more than one year | 17 | €2,497 | €14,844 | +€12,348 | +494.5% |
| Financial debts | 170/4 | €2,497 | €14,844 | +€12,348 | +494.5% |
| Amounts payable within one year | 42/48 | €54,557 | €51,344 | -€3,213 | -5.9% |
| Current portion of amounts payable after more than one year | 42 | €5,992 | €7,262 | +€1,271 | +21.2% |
| Trade debts | 44 | €45,111 | €28,523 | -€16,587 | -36.8% |
| Suppliers | 440/4 | €45,111 | €28,523 | -€16,587 | -36.8% |
| Advances received on contracts in progress | 46 | - | €12,188 | +€12,188 | |
| Taxes, remuneration and social security | 45 | €3,455 | €3,370 | -€84 | -2.4% |
| Taxes | 450/3 | €3,455 | €3,370 | -€84 | -2.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,515 | €6,276 | -€239 | -3.7% |
| Other operating charges | 640/8 | €1,896 | €3,013 | +€1,116 | +58.9% |
| Gross operating margin | 9900 | -€18,270 | -€13,255 | +€5,015 | +27.4% |
| Operating profit (loss) | 9901 | -€26,681 | -€22,543 | +€4,137 | +15.5% |
| Financial income | 75/76B | €5,589 | €4,640 | -€949 | -17.0% |
| Recurring financial income | 75 | €5,589 | €4,640 | -€949 | -17.0% |
| Financial charges | 65/66B | €846 | €1,026 | +€180 | +21.3% |
| Recurring financial charges | 65 | €846 | €1,026 | +€180 | +21.3% |
| Profit (loss) for the period before taxes | 9903 | -€21,937 | -€18,929 | +€3,008 | +13.7% |
| Income taxes | 67/77 | €160 | €2,413 | +€2,253 | +1407.9% |
| Profit (loss) for the period | 9904 | -€22,097 | -€21,342 | +€756 | +3.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€22,097 | -€21,342 | +€756 | +3.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.