DE PUTSE BOTERHOEK: 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.
DE PUTSE BOTERHOEK
Largest movements
- Tangible fixed assets -€385,806
down €385,806 (-16.8%), from €2.3m to €1.9m
of which Land and buildings: -€384,679
- Receivables within one year +€71,616
up €71,616 (+7.3%), from €985,514 to €1.1m
of which Other amounts receivable: +€82,821
- Short-term financial debts -€550,000
down €550,000 (-100%), from €550,000 to €0
- Profit (loss) carried forward +€375,606
up €375,606 (+53.9%), from -€697,149 to -€321,543
- Debts after one year -€202,878
down €202,878 (-27.6%), from €736,350 to €533,472
- Other debts +€163,983
up €163,983 (+10.1%), from €1.6m to €1.8m
- Current portion of long-term debt -€41,508
down €41,508 (-49.5%), from €83,834 to €42,326
- Financial charges -€714,716
down €714,716 (-96.5%), from €740,751 to €26,036
of which Financial charges: -€714,716
- Gross operating margin +€190,566
up €190,566 (+77.9%), from €244,738 to €435,305
- Depreciation -€19,107
down €19,107 (-24.5%), from €77,932 to €58,825
- Financial income +€8,509
up €8,509 (+45.3%), from €18,787 to €27,295
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 | €3,649,630 | €3,343,245 | -€306,386 | -8.4% |
| Fixed assets | 21/28 | €2,370,254 | €1,984,448 | -€385,806 | -16.3% |
| Tangible fixed assets | 22/27 | €2,301,074 | €1,915,268 | -€385,806 | -16.8% |
| Land and buildings | 22 | €2,299,261 | €1,914,582 | -€384,679 | -16.7% |
| Furniture and vehicles | 24 | €1,813 | €685 | -€1,127 | -62.2% |
| Financial fixed assets | 28 | €69,180 | €69,180 | = | 0.0% |
| Current assets | 29/58 | €1,279,377 | €1,358,797 | +€79,420 | +6.2% |
| Stocks and contracts in progress | 3 | €2,723 | €2,723 | = | 0.0% |
| Stocks | 30/36 | €2,723 | €2,723 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €985,514 | €1,057,130 | +€71,616 | +7.3% |
| Trade receivables | 40 | €46,800 | €35,595 | -€11,205 | -23.9% |
| Other amounts receivable | 41 | €938,714 | €1,021,535 | +€82,821 | +8.8% |
| Cash at bank and in hand | 54/58 | €291,141 | €287,391 | -€3,750 | -1.3% |
| Deferred charges and accrued income | 490/1 | - | €11,554 | +€11,554 | |
| Total equity and liabilities | 10/49 | €3,649,630 | €3,343,245 | -€306,386 | -8.4% |
| Equity | 10/15 | €576,655 | €950,829 | +€374,173 | +64.9% |
| Contributions | 10/11 | €1,227,400 | €1,227,400 | = | 0.0% |
| Reserves | 13 | €46,404 | €44,971 | -€1,433 | -3.1% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €46,404 | €44,971 | -€1,433 | -3.1% |
| Profit (loss) carried forward | 14 | -€697,149 | -€321,543 | +€375,606 | +53.9% |
| Provisions and deferred taxes | 16 | €15,468 | €14,990 | -€478 | -3.1% |
| Deferred taxes | 168 | €15,468 | €14,990 | -€478 | -3.1% |
| Amounts payable | 17/49 | €3,057,507 | €2,377,426 | -€680,081 | -22.2% |
| Amounts payable after more than one year | 17 | €736,350 | €533,472 | -€202,878 | -27.6% |
| Financial debts | 170/4 | €736,350 | €533,472 | -€202,878 | -27.6% |
| Amounts payable within one year | 42/48 | €2,300,024 | €1,843,283 | -€456,740 | -19.9% |
| Current portion of amounts payable after more than one year | 42 | €83,834 | €42,326 | -€41,508 | -49.5% |
| Financial debts | 43 | €550,000 | €0 | -€550,000 | -100% |
| Credit institutions | 430/8 | €550,000 | €0 | -€550,000 | -100% |
| Trade debts | 44 | €31,685 | €2,601 | -€29,084 | -91.8% |
| Suppliers | 440/4 | €31,685 | €2,601 | -€29,084 | -91.8% |
| Taxes, remuneration and social security | 45 | €15,348 | €15,216 | -€131 | -0.9% |
| Taxes | 450/3 | €15,348 | €15,216 | -€131 | -0.9% |
| Other amounts payable | 47/48 | €1,619,157 | €1,783,140 | +€163,983 | +10.1% |
| Accrued charges and deferred income | 492/3 | €21,133 | €670 | -€20,463 | -96.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €77,932 | €58,825 | -€19,107 | -24.5% |
| Other operating charges | 640/8 | €2,799 | €3,889 | +€1,090 | +39.0% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €244,738 | €435,305 | +€190,566 | +77.9% |
| Operating profit (loss) | 9901 | €164,007 | €372,591 | +€208,584 | +127% |
| Financial income | 75/76B | €18,787 | €27,295 | +€8,509 | +45.3% |
| Recurring financial income | 75 | €18,787 | €27,295 | +€8,509 | +45.3% |
| Financial charges | 65/66B | €740,751 | €26,036 | -€714,716 | -96.5% |
| Recurring financial charges | 65 | €740,751 | €26,036 | -€714,716 | -96.5% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | -€557,958 | €373,850 | +€931,808 | |
| Transfer from deferred taxes | 780 | €464 | €478 | +€14 | +2.9% |
| Transfer to deferred taxes | 680 | €0 | - | = | |
| Income taxes | 67/77 | €190 | €154 | -€35 | -18.6% |
| Profit (loss) for the period | 9904 | -€557,683 | €374,173 | +€931,857 | |
| Transfer from tax-exempt reserves | 789 | €1,392 | €1,433 | +€41 | +2.9% |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | -€556,291 | €375,606 | +€931,898 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.