Aloïs PUTS: 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.
What changed
Aloïs PUTS
NACE 69.101, Activities of lawyers
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€119,681
2024 · €307,251-€187,571
Equity
€2.8m
2024 · €2.7m+€119,681
Cash
€805,571
2024 · €1.0m-€199,217
Balance sheet total
€3.4m
2024 · €3.3m+€55,436
Largest movements
Assets
- Cash -€199,217
down €199,217 (-19.8%), from €1.0m to €805,571
mainly Investment in fixed assets (net) (-€201,277) and Receivables within one year (-€129,354)
- Receivables within one year +€129,354
up €129,354 (+237%), from €54,573 to €183,927
of which Other amounts receivable: +€83,979
- Tangible fixed assets +€124,783
up €124,783 (+11.5%), from €1.1m to €1.2m
of which Other tangible fixed assets: +€159,973
Equity and liabilities
- Reserves +€119,000
up €119,000 (+4.5%), from €2.6m to €2.8m
of which Distributable reserves: +€119,000
- Debts after one year -€79,110
down €79,110 (-17.3%), from €458,032 to €378,923
Income statement
- Gross operating margin -€243,309
down €243,309 (-50.8%), from €479,353 to €236,044
- Taxes -€25,413
down €25,413 (-37.0%), from €68,652 to €43,240
- Depreciation +€5,354
up €5,354 (+7.2%), from €74,568 to €79,922
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.
Result 2024
€307,251
Gross operating margin
-€243,309
Depreciation
-€5,354
Other operating charges
-€2,707
Financial income
+€1,727
Financial charges
-€1,286
Taxes
+€25,413
Deferred taxes and other
+€37,945
Result 2025
€119,681
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€78,749
Investment
-€201,277
Financing
-€76,688
Cash 2024
€1.0m
From operations (derived)
+€78,749
Net result for the year
+€119,681
Depreciation
+€79,922
Receivables within one year
-€129,354
Deferred charges and accrued income
-€3,943
Trade debts
+€24,568
Tax, wage and social debts
-€15,624
Other debts
-€1,500
Accrued charges and deferred income
+€5,000
Investment (derived)
-€201,277
Investment in fixed assets (net)
-€201,277
Financing
-€76,688
Debts after one year
-€79,110
Current portion of long-term debt
+€2,135
Short-term financial debts
+€286
Cash 2025
€805,571
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,313,464 | €3,368,899 | +€55,436 | +1.7% |
| Fixed assets | 21/28 | €1,554,102 | €1,675,458 | +€121,356 | +7.8% |
| Tangible fixed assets | 22/27 | €1,085,487 | €1,210,270 | +€124,783 | +11.5% |
| Land and buildings | 22 | €707,613 | €664,560 | -€43,053 | -6.1% |
| Plant, machinery and equipment | 23 | - | €2,958 | +€2,958 | |
| Furniture and vehicles | 24 | €31,292 | €36,198 | +€4,905 | +15.7% |
| Other tangible fixed assets | 26 | €346,582 | €506,554 | +€159,973 | +46.2% |
| Financial fixed assets | 28 | €468,615 | €465,188 | -€3,427 | -0.7% |
| Current assets | 29/58 | €1,759,361 | €1,693,441 | -€65,920 | -3.7% |
| Amounts receivable after more than one year | 29 | €700,000 | €700,000 | = | 0.0% |
| Other amounts receivable | 291 | €700,000 | €700,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €54,573 | €183,927 | +€129,354 | +237% |
| Trade receivables | 40 | €0 | €45,375 | +€45,375 | |
| Other amounts receivable | 41 | €54,573 | €138,552 | +€83,979 | +154% |
| Cash at bank and in hand | 54/58 | €1,004,788 | €805,571 | -€199,217 | -19.8% |
| Deferred charges and accrued income | 490/1 | €0 | €3,943 | +€3,943 | |
| Total equity and liabilities | 10/49 | €3,313,464 | €3,368,899 | +€55,436 | +1.7% |
| Equity | 10/15 | €2,663,622 | €2,783,303 | +€119,681 | +4.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €2,644,776 | €2,763,776 | +€119,000 | +4.5% |
| Non-distributable reserves | 130/1 | €1,942 | €1,942 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,942 | €1,942 | = | 0.0% |
| Tax-exempt reserves | 132 | €113,834 | €113,834 | = | 0.0% |
| Distributable reserves | 133 | €2,529,000 | €2,648,000 | +€119,000 | +4.7% |
| Profit (loss) carried forward | 14 | €254 | €934 | +€681 | +268% |
| Provisions and deferred taxes | 16 | €37,945 | €37,945 | = | 0.0% |
| Deferred taxes | 168 | €37,945 | €37,945 | = | 0.0% |
| Amounts payable | 17/49 | €611,897 | €547,652 | -€64,245 | -10.5% |
| Amounts payable after more than one year | 17 | €458,032 | €378,923 | -€79,110 | -17.3% |
| Financial debts | 170/4 | €458,032 | €378,923 | -€79,110 | -17.3% |
| Amounts payable within one year | 42/48 | €153,864 | €163,729 | +€9,865 | +6.4% |
| Current portion of amounts payable after more than one year | 42 | €76,974 | €79,110 | +€2,135 | +2.8% |
| Financial debts | 43 | €535 | €821 | +€286 | +53.5% |
| Credit institutions | 430/8 | €535 | €821 | +€286 | +53.5% |
| Trade debts | 44 | €6,034 | €30,602 | +€24,568 | +407% |
| Suppliers | 440/4 | €6,034 | €30,602 | +€24,568 | +407% |
| Taxes, remuneration and social security | 45 | €67,639 | €52,015 | -€15,624 | -23.1% |
| Taxes | 450/3 | €67,639 | €52,015 | -€15,624 | -23.1% |
| Other amounts payable | 47/48 | €2,682 | €1,182 | -€1,500 | -55.9% |
| Accrued charges and deferred income | 492/3 | - | €5,000 | +€5,000 | |
| Non-recurring operating income | 76A | €192,494 | - | -€192,494 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €74,568 | €79,922 | +€5,354 | +7.2% |
| Other operating charges | 640/8 | €8,392 | €11,098 | +€2,707 | +32.3% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €479,353 | €236,044 | -€243,309 | -50.8% |
| Operating profit (loss) | 9901 | €396,393 | €145,024 | -€251,369 | -63.4% |
| Financial income | 75/76B | €33,226 | €34,953 | +€1,727 | +5.2% |
| Recurring financial income | 75 | €33,226 | €34,953 | +€1,727 | +5.2% |
| Financial charges | 65/66B | €15,771 | €17,057 | +€1,286 | +8.2% |
| Recurring financial charges | 65 | €15,771 | €17,057 | +€1,286 | +8.2% |
| Profit (loss) for the period before taxes | 9903 | €413,848 | €162,920 | -€250,928 | -60.6% |
| Transfer to deferred taxes | 680 | €37,945 | €0 | -€37,945 | -100% |
| Income taxes | 67/77 | €68,652 | €43,240 | -€25,413 | -37.0% |
| Profit (loss) for the period | 9904 | €307,251 | €119,681 | -€187,571 | -61.0% |
| Transfer to tax-exempt reserves | 689 | €113,834 | €0 | -€113,834 | -100% |
| Profit (loss) for the period to be appropriated | 9905 | €193,417 | €119,681 | -€73,736 | -38.1% |
Source: filed annual accounts (NBB), financial years ended 31 August 2024 and 31 August 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.