PP+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.
PP+ARCHITECTEN
Largest movements
- Tangible fixed assets +€1.7m
new in 2025: €1.7m
of which Land and buildings: +€1.7m
- Receivables within one year -€33,053
down €33,053 (-84.6%), from €39,072 to €6,019
- Debts after one year +€1.4m
new in 2025: €1.4m
- Other debts +€235,498
up €235,498 (+501%), from €47,000 to €282,498
- Financial income +€72,093
up €72,093 (+2,480%), from €2,907 to €75,000
- Depreciation +€43,509
new in 2025: €43,509
- Gross operating margin +€33,932
up €33,932, from -€3,630 to €30,302
- Financial charges +€22,259
up €22,259 (+1,933%), from €1,152 to €23,410
- Other operating charges +€1,493
up €1,493 (+133%), from €1,124 to €2,616
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 | €854,685 | €2,497,258 | +€1.6m | +192% |
| Fixed assets | 21/28 | €814,283 | €2,488,611 | +€1.7m | +206% |
| Tangible fixed assets | 22/27 | - | €1,674,328 | +€1.7m | |
| Land and buildings | 22 | - | €1,664,802 | +€1.7m | |
| Plant, machinery and equipment | 23 | - | €9,526 | +€9,526 | |
| Financial fixed assets | 28 | €814,283 | €814,283 | = | 0.0% |
| Current assets | 29/58 | €40,402 | €8,647 | -€31,755 | -78.6% |
| Amounts receivable within one year | 40/41 | €39,072 | €6,019 | -€33,053 | -84.6% |
| Other amounts receivable | 41 | €39,072 | €6,019 | -€33,053 | -84.6% |
| Cash at bank and in hand | 54/58 | €1,270 | €1,700 | +€429 | +33.8% |
| Deferred charges and accrued income | 490/1 | €59 | €928 | +€869 | +1,473% |
| Total equity and liabilities | 10/49 | €854,685 | €2,497,258 | +€1.6m | +192% |
| Equity | 10/15 | €772,085 | €774,051 | +€1,966 | +0.3% |
| Contributions | 10/11 | €12,400 | €18,600 | +€6,200 | +50.0% |
| Reserves | 13 | €759,685 | €755,451 | -€4,234 | -0.6% |
| Distributable reserves | 133 | €759,685 | €755,451 | -€4,234 | -0.6% |
| Amounts payable | 17/49 | €82,600 | €1,723,207 | +€1.6m | +1,986% |
| Amounts payable after more than one year | 17 | - | €1,383,904 | +€1.4m | |
| Financial debts | 170/4 | - | €1,383,904 | +€1.4m | |
| Amounts payable within one year | 42/48 | €82,116 | €338,804 | +€256,688 | +313% |
| Current portion of amounts payable after more than one year | 42 | €34,998 | €55,370 | +€20,372 | +58.2% |
| Trade debts | 44 | €118 | €937 | +€819 | +694% |
| Suppliers | 440/4 | €118 | €937 | +€819 | +694% |
| Other amounts payable | 47/48 | €47,000 | €282,498 | +€235,498 | +501% |
| Accrued charges and deferred income | 492/3 | €484 | €499 | +€15 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €43,509 | +€43,509 | |
| Other operating charges | 640/8 | €1,124 | €2,616 | +€1,493 | +133% |
| Gross operating margin | 9900 | -€3,630 | €30,302 | +€33,932 | |
| Operating profit (loss) | 9901 | -€4,754 | -€15,824 | -€11,070 | -233% |
| Financial income | 75/76B | €2,907 | €75,000 | +€72,093 | +2,480% |
| Recurring financial income | 75 | €2,907 | €75,000 | +€72,093 | +2,480% |
| Financial charges | 65/66B | €1,152 | €23,410 | +€22,259 | +1,933% |
| Recurring financial charges | 65 | €1,152 | €23,410 | +€22,259 | +1,933% |
| Profit (loss) for the period before taxes | 9903 | -€2,998 | €35,766 | +€38,764 | |
| Profit (loss) for the period | 9904 | -€2,998 | €35,766 | +€38,764 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,998 | €35,766 | +€38,764 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.