Handcentrum Putte: what changed
Two fiscal 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.
Handcentrum Putte
Largest movements
- Tangible fixed assets -€20,306
down €20,306 (-3.2%), from €637,161 to €616,855
of which Land and buildings: -€21,939
- Cash -€10,379
down €10,379 (-36.5%), from €28,468 to €18,089
mainly Debts after one year (-€50,357) and Investment in fixed assets (net) (-€1,921)
- Debts after one year -€50,357
down €50,357 (-8.0%), from €632,124 to €581,768
of which Financial debts: -€35,357
- Profit (loss) carried forward +€16,072
up €16,072, from -€16,072 to €0
- Gross operating margin -€9,217
down €9,217 (-14.4%), from €63,798 to €54,581
- Financial charges -€1,342
down €1,342 (-11.3%), from €11,884 to €10,542
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.
Cash bridge derived
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 | €665,771 | €634,944 | -€30,827 | -4.6% |
| Fixed assets | 21/28 | €637,161 | €616,855 | -€20,306 | -3.2% |
| Tangible fixed assets | 22/27 | €637,161 | €616,855 | -€20,306 | -3.2% |
| Land and buildings | 22 | €637,161 | €615,222 | -€21,939 | -3.4% |
| Plant, machinery and equipment | 23 | - | €1,634 | +€1,634 | |
| Current assets | 29/58 | €28,610 | €18,089 | -€10,521 | -36.8% |
| Cash at bank and in hand | 54/58 | €28,468 | €18,089 | -€10,379 | -36.5% |
| Deferred charges and accrued income | 490/1 | €142 | €0 | -€142 | -100.0% |
| Total equity and liabilities | 10/49 | €665,771 | €634,944 | -€30,827 | -4.6% |
| Equity | 10/15 | -€1,072 | €17,820 | +€18,891 | |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | - | €2,820 | +€2,820 | |
| Distributable reserves | 133 | - | €2,820 | +€2,820 | |
| Profit (loss) carried forward | 14 | -€16,072 | €0 | +€16,072 | |
| Amounts payable | 17/49 | €666,843 | €617,124 | -€49,718 | -7.5% |
| Amounts payable after more than one year | 17 | €632,124 | €581,768 | -€50,357 | -8.0% |
| Financial debts | 170/4 | €592,644 | €557,288 | -€35,357 | -6.0% |
| Other amounts payable | 178/9 | €39,480 | €24,480 | -€15,000 | -38.0% |
| Amounts payable within one year | 42/48 | €34,718 | €35,357 | +€638 | +1.8% |
| Current portion of amounts payable after more than one year | 42 | €34,718 | €35,357 | +€638 | +1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,939 | €22,227 | +€287 | +1.3% |
| Other operating charges | 640/8 | €3,220 | €2,921 | -€299 | -9.3% |
| Gross operating margin | 9900 | €63,798 | €54,581 | -€9,217 | -14.4% |
| Operating profit (loss) | 9901 | €38,639 | €29,433 | -€9,205 | -23.8% |
| Financial charges | 65/66B | €11,884 | €10,542 | -€1,342 | -11.3% |
| Recurring financial charges | 65 | €11,884 | €10,542 | -€1,342 | -11.3% |
| Profit (loss) for the period before taxes | 9903 | €26,755 | €18,891 | -€7,863 | -29.4% |
| Profit (loss) for the period | 9904 | €26,755 | €18,891 | -€7,863 | -29.4% |
| Profit (loss) for the period to be appropriated | 9905 | €26,755 | €18,891 | -€7,863 | -29.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.