van der Plancke Architecte: 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.
van der Plancke Architecte
Largest movements
- Receivables within one year +€46,738
up €46,738 (+14.9%), from €313,699 to €360,437
of which Other amounts receivable: +€52,638
- Tangible fixed assets -€10,648
down €10,648 (-4.9%), from €216,037 to €205,388
of which Land and buildings: -€9,405
- Reserves +€37,750
up €37,750 (+22.3%), from €168,960 to €206,710
of which Distributable reserves: +€37,750
- Tax, wage and social debts +€21,278
up €21,278 (+51.5%), from €41,339 to €62,618
- Debts after one year -€16,242
down €16,242 (-6.3%), from €258,440 to €242,199
- Short-term financial debts -€6,667
no longer reported in 2025 (was €6,667)
- Gross operating margin +€12,128
up €12,128 (+22.5%), from €53,794 to €65,922
- Taxes +€5,233
up €5,233 (+32.6%), from €16,050 to €21,283
- Financial charges -€4,229
down €4,229 (-25.6%), from €16,524 to €12,295
- Financial income +€3,259
up €3,259 (+24.7%), from €13,196 to €16,455
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 | €546,280 | €585,536 | +€39,256 | +7.2% |
| Fixed assets | 21/28 | €216,037 | €205,388 | -€10,648 | -4.9% |
| Tangible fixed assets | 22/27 | €216,037 | €205,388 | -€10,648 | -4.9% |
| Land and buildings | 22 | €207,289 | €197,884 | -€9,405 | -4.5% |
| Furniture and vehicles | 24 | €3,463 | €2,448 | -€1,014 | -29.3% |
| Other tangible fixed assets | 26 | €5,285 | €5,056 | -€229 | -4.3% |
| Current assets | 29/58 | €330,244 | €380,148 | +€49,904 | +15.1% |
| Amounts receivable within one year | 40/41 | €313,699 | €360,437 | +€46,738 | +14.9% |
| Trade receivables | 40 | €5,900 | - | -€5,900 | |
| Other amounts receivable | 41 | €307,799 | €360,437 | +€52,638 | +17.1% |
| Cash at bank and in hand | 54/58 | €45 | €2,439 | +€2,395 | +5,372% |
| Deferred charges and accrued income | 490/1 | €16,500 | €17,271 | +€771 | +4.7% |
| Total equity and liabilities | 10/49 | €546,280 | €585,536 | +€39,256 | +7.2% |
| Equity | 10/15 | €217,791 | €255,542 | +€37,751 | +17.3% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €168,960 | €206,710 | +€37,750 | +22.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €167,100 | €204,850 | +€37,750 | +22.6% |
| Profit (loss) carried forward | 14 | €36,431 | €36,432 | +€1 | 0.0% |
| Amounts payable | 17/49 | €328,490 | €329,994 | +€1,504 | +0.5% |
| Amounts payable after more than one year | 17 | €258,440 | €242,199 | -€16,242 | -6.3% |
| Financial debts | 170/4 | €258,440 | €242,199 | -€16,242 | -6.3% |
| Amounts payable within one year | 42/48 | €69,315 | €87,102 | +€17,787 | +25.7% |
| Current portion of amounts payable after more than one year | 42 | €17,046 | €17,573 | +€527 | +3.1% |
| Financial debts | 43 | €6,667 | - | -€6,667 | |
| Other loans | 439 | €6,667 | - | -€6,667 | |
| Trade debts | 44 | €4,263 | €6,911 | +€2,648 | +62.1% |
| Suppliers | 440/4 | €4,263 | €6,911 | +€2,648 | +62.1% |
| Taxes, remuneration and social security | 45 | €41,339 | €62,618 | +€21,278 | +51.5% |
| Taxes | 450/3 | €41,339 | €62,618 | +€21,278 | +51.5% |
| Accrued charges and deferred income | 492/3 | €735 | €694 | -€41 | -5.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,917 | €10,648 | -€268 | -2.5% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €53,794 | €65,922 | +€12,128 | +22.5% |
| Operating profit (loss) | 9901 | €42,490 | €54,874 | +€12,384 | +29.1% |
| Financial income | 75/76B | €13,196 | €16,455 | +€3,259 | +24.7% |
| Recurring financial income | 75 | €13,196 | €16,455 | +€3,259 | +24.7% |
| Financial charges | 65/66B | €16,524 | €12,295 | -€4,229 | -25.6% |
| Recurring financial charges | 65 | €16,524 | €12,295 | -€4,229 | -25.6% |
| Profit (loss) for the period before taxes | 9903 | €39,162 | €59,034 | +€19,872 | +50.7% |
| Income taxes | 67/77 | €16,050 | €21,283 | +€5,233 | +32.6% |
| Profit (loss) for the period | 9904 | €23,112 | €37,751 | +€14,639 | +63.3% |
| Profit (loss) for the period to be appropriated | 9905 | €23,112 | €37,751 | +€14,639 | +63.3% |
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.