BUREAU PUTMANS-DANDOY: what changed
What changed
BUREAU PUTMANS-DANDOY
NACE 69.201, Certified accountants and tax accountants
filed annual accounts (NBB)
Net result for the year
€6,525
2024 · €4,361+€2,164
Equity
€322,738
2024 · €316,213+€6,525
Cash
€31,615
2024 · €28,999+€2,616
Balance sheet total
€434,756
2024 · €456,955-€22,199
Largest movements
Assets
- Receivables within one year -€51,391
down €51,391 (-43.6%), from €117,938 to €66,547
of which Trade receivables: -€52,470
- Current investments +€44,062
up €44,062 (+169%), from €26,000 to €70,062
- Tangible fixed assets -€14,819
down €14,819 (-5.3%), from €281,292 to €266,473
of which Land and buildings: -€12,158
Equity and liabilities
- Debts after one year -€21,125
down €21,125 (-20.0%), from €105,625 to €84,500
- Tax, wage and social debts -€7,599
down €7,599 (-54.3%), from €13,992 to €6,393
of which Remuneration and social security: -€12,940
Income statement
- Staff costs -€61,971
down €61,971 (-59.8%), from €103,604 to €41,633
- Gross operating margin -€61,584
down €61,584 (-43.7%), from €140,905 to €79,321
- Financial charges -€5,249
down €5,249 (-42.6%), from €12,310 to €7,061
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€4,361
Gross operating margin
-€61,584
Staff costs
+€61,971
Depreciation
-€1,314
Other operating charges
-€1,347
Other operating items
-€1,175
Financial income
+€834
Financial charges
+€5,249
Taxes
-€470
Result 2025
€6,525
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€67,803
Investment
-€44,062
Financing
-€21,125
Cash 2024
€28,999
From operations (derived)
+€67,803
Net result for the year
+€6,525
Depreciation
+€14,819
Receivables within one year
+€51,391
Deferred charges and accrued income
+€2,667
Tax, wage and social debts
-€7,599
Investment (derived)
-€44,062
Current investments
-€44,062
Financing
-€21,125
Debts after one year
-€21,125
Cash 2025
€31,615
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €456,955 | €434,756 | -€22,199 | -4.9% |
| Fixed assets | 21/28 | €281,351 | €266,532 | -€14,819 | -5.3% |
| Tangible fixed assets | 22/27 | €281,292 | €266,473 | -€14,819 | -5.3% |
| Land and buildings | 22 | €275,145 | €262,987 | -€12,158 | -4.4% |
| Plant, machinery and equipment | 23 | €6,147 | €3,486 | -€2,661 | -43.3% |
| Financial fixed assets | 28 | €59 | €59 | = | 0.0% |
| Current assets | 29/58 | €175,604 | €168,224 | -€7,380 | -4.2% |
| Amounts receivable within one year | 40/41 | €117,938 | €66,547 | -€51,391 | -43.6% |
| Trade receivables | 40 | €103,523 | €51,053 | -€52,470 | -50.7% |
| Other amounts receivable | 41 | €14,415 | €15,494 | +€1,079 | +7.5% |
| Current investments | 50/53 | €26,000 | €70,062 | +€44,062 | +169% |
| Cash at bank and in hand | 54/58 | €28,999 | €31,615 | +€2,616 | +9.0% |
| Deferred charges and accrued income | 490/1 | €2,667 | - | -€2,667 | |
| Total equity and liabilities | 10/49 | €456,955 | €434,756 | -€22,199 | -4.9% |
| Equity | 10/15 | €316,213 | €322,738 | +€6,525 | +2.1% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Reserves | 13 | €111,852 | €116,213 | +€4,361 | +3.9% |
| Distributable reserves | 133 | €111,852 | €116,213 | +€4,361 | +3.9% |
| Profit (loss) carried forward | 14 | €4,361 | €6,525 | +€2,164 | +49.6% |
| Amounts payable | 17/49 | €140,742 | €112,018 | -€28,724 | -20.4% |
| Amounts payable after more than one year | 17 | €105,625 | €84,500 | -€21,125 | -20.0% |
| Financial debts | 170/4 | €105,625 | €84,500 | -€21,125 | -20.0% |
| Amounts payable within one year | 42/48 | €35,117 | €27,518 | -€7,599 | -21.6% |
| Current portion of amounts payable after more than one year | 42 | €21,125 | €21,125 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €13,992 | €6,393 | -€7,599 | -54.3% |
| Taxes | 450/3 | €1,052 | €6,393 | +€5,341 | +508% |
| Remuneration and social security | 454/9 | €12,940 | - | -€12,940 | |
| Remuneration, social security and pensions | 62 | €103,604 | €41,633 | -€61,971 | -59.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,505 | €14,819 | +€1,314 | +9.7% |
| Other operating charges | 640/8 | €4,840 | €6,187 | +€1,347 | +27.8% |
| Non-recurring operating charges | 66A | - | €1,175 | +€1,175 | |
| Gross operating margin | 9900 | €140,905 | €79,321 | -€61,584 | -43.7% |
| Operating profit (loss) | 9901 | €18,956 | €15,507 | -€3,449 | -18.2% |
| Financial income | 75/76B | €721 | €1,555 | +€834 | +116% |
| Recurring financial income | 75 | €721 | €1,555 | +€834 | +116% |
| Financial charges | 65/66B | €12,310 | €7,061 | -€5,249 | -42.6% |
| Recurring financial charges | 65 | €12,310 | €7,061 | -€5,249 | -42.6% |
| Profit (loss) for the period before taxes | 9903 | €7,367 | €10,001 | +€2,634 | +35.8% |
| Income taxes | 67/77 | €3,006 | €3,476 | +€470 | +15.6% |
| Profit (loss) for the period | 9904 | €4,361 | €6,525 | +€2,164 | +49.6% |
| Profit (loss) for the period to be appropriated | 9905 | €4,361 | €6,525 | +€2,164 | +49.6% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.