PLUSPUNT ARCHITECTUUR: 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.
PLUSPUNT ARCHITECTUUR
Largest movements
- Current investments +€390,429
new in 2025: €390,429
- Cash -€77,000
down €77,000 (-19.9%), from €386,079 to €309,078
mainly Current investments (-€390,429) and Investment in fixed assets (net) (-€27,171)
- Receivables within one year -€48,808
down €48,808 (-67.7%), from €72,071 to €23,263
of which Trade receivables: -€60,533
- Tangible fixed assets -€11,172
down €11,172 (-6.7%), from €166,885 to €155,713
of which Land and buildings: -€17,856
- Reserves +€260,602
up €260,602 (+67.7%), from €384,849 to €645,451
of which Distributable reserves: +€260,602
- Trade debts -€11,958
down €11,958 (-26.9%), from €44,469 to €32,510
- Tax, wage and social debts +€9,628
up €9,628 (+58.6%), from €16,432 to €26,060
- Gross operating margin +€199,143
up €199,143 (+83.7%), from €238,066 to €437,209
- Taxes +€60,283
up €60,283 (+98.1%), from €61,432 to €121,715
- Financial charges +€5,604
up €5,604 (+71.4%), from €7,854 to €13,458
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 | €625,813 | €880,704 | +€254,892 | +40.7% |
| Fixed assets | 21/28 | €166,885 | €155,713 | -€11,172 | -6.7% |
| Tangible fixed assets | 22/27 | €166,885 | €155,713 | -€11,172 | -6.7% |
| Land and buildings | 22 | €120,332 | €102,476 | -€17,856 | -14.8% |
| Plant, machinery and equipment | 23 | €14,936 | €32,382 | +€17,446 | +117% |
| Furniture and vehicles | 24 | €31,617 | €20,855 | -€10,762 | -34.0% |
| Current assets | 29/58 | €458,928 | €724,992 | +€266,063 | +58.0% |
| Amounts receivable within one year | 40/41 | €72,071 | €23,263 | -€48,808 | -67.7% |
| Trade receivables | 40 | €70,983 | €10,450 | -€60,533 | -85.3% |
| Other amounts receivable | 41 | €1,088 | €12,813 | +€11,724 | +1,077% |
| Current investments | 50/53 | - | €390,429 | +€390,429 | |
| Cash at bank and in hand | 54/58 | €386,079 | €309,078 | -€77,000 | -19.9% |
| Deferred charges and accrued income | 490/1 | €779 | €2,221 | +€1,443 | +185% |
| Total equity and liabilities | 10/49 | €625,813 | €880,704 | +€254,892 | +40.7% |
| Equity | 10/15 | €403,449 | €664,051 | +€260,602 | +64.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €384,849 | €645,451 | +€260,602 | +67.7% |
| Tax-exempt reserves | 132 | €9,070 | €9,070 | = | 0.0% |
| Distributable reserves | 133 | €375,779 | €636,381 | +€260,602 | +69.3% |
| Amounts payable | 17/49 | €222,364 | €216,653 | -€5,711 | -2.6% |
| Amounts payable after more than one year | 17 | €3,042 | €0 | -€3,042 | -100% |
| Financial debts | 170/4 | €3,042 | €0 | -€3,042 | -100% |
| Amounts payable within one year | 42/48 | €219,321 | €214,673 | -€4,648 | -2.1% |
| Current portion of amounts payable after more than one year | 42 | €5,114 | €3,042 | -€2,071 | -40.5% |
| Financial debts | 43 | €126,318 | €126,318 | = | 0.0% |
| Other loans | 439 | €126,318 | €126,318 | = | 0.0% |
| Trade debts | 44 | €44,469 | €32,510 | -€11,958 | -26.9% |
| Suppliers | 440/4 | €44,469 | €32,510 | -€11,958 | -26.9% |
| Taxes, remuneration and social security | 45 | €16,432 | €26,060 | +€9,628 | +58.6% |
| Taxes | 450/3 | €16,432 | €26,060 | +€9,628 | +58.6% |
| Other amounts payable | 47/48 | €26,989 | €26,743 | -€247 | -0.9% |
| Accrued charges and deferred income | 492/3 | €0 | €1,980 | +€1,980 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,590 | €38,343 | +€3,753 | +10.8% |
| Other operating charges | 640/8 | €3,978 | €4,100 | +€122 | +3.1% |
| Gross operating margin | 9900 | €238,066 | €437,209 | +€199,143 | +83.7% |
| Operating profit (loss) | 9901 | €199,498 | €394,766 | +€195,268 | +97.9% |
| Financial income | 75/76B | €9 | €1,009 | +€1,000 | +11,103% |
| Recurring financial income | 75 | €9 | €1,009 | +€1,000 | +11,103% |
| Financial charges | 65/66B | €7,854 | €13,458 | +€5,604 | +71.4% |
| Recurring financial charges | 65 | €7,854 | €13,458 | +€5,604 | +71.4% |
| Profit (loss) for the period before taxes | 9903 | €191,653 | €382,317 | +€190,664 | +99.5% |
| Income taxes | 67/77 | €61,432 | €121,715 | +€60,283 | +98.1% |
| Profit (loss) for the period | 9904 | €130,221 | €260,602 | +€130,381 | +100% |
| Profit (loss) for the period to be appropriated | 9905 | €130,221 | €260,602 | +€130,381 | +100% |
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 30 October 2026 via checked.be.