KOOP PUTBORINGEN: 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.
KOOP PUTBORINGEN
Largest movements
- Receivables within one year +€86,072
up €86,072 (+6.9%), from €1.3m to €1.3m
- Cash -€14,623
down €14,623 (-51.1%), from €28,618 to €13,995
mainly Receivables within one year (-€86,072)
- Profit (loss) carried forward +€47,979
up €47,979 (+5.3%), from -€901,872 to -€853,892
- Gross operating margin +€113,195
up €113,195 (+113%), from €99,856 to €213,051
- Staff costs +€86,944
up €86,944 (+62.8%), from €138,423 to €225,367
- Other operating charges -€10,124
down €10,124 (-98.7%), from €10,255 to €130
- Taxes +€9,628
up €9,628 (+155%), from €6,200 to €15,828
- Financial income +€3,573
up €3,573 (+4.9%), from €72,791 to €76,364
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 | €1,282,316 | €1,353,765 | +€71,449 | +5.6% |
| Current assets | 29/58 | €1,282,316 | €1,353,765 | +€71,449 | +5.6% |
| Amounts receivable within one year | 40/41 | €1,253,698 | €1,339,770 | +€86,072 | +6.9% |
| Other amounts receivable | 41 | €1,253,698 | €1,339,770 | +€86,072 | +6.9% |
| Cash at bank and in hand | 54/58 | €28,618 | €13,995 | -€14,623 | -51.1% |
| Total equity and liabilities | 10/49 | €1,282,316 | €1,353,765 | +€71,449 | +5.6% |
| Equity | 10/15 | €1,264,467 | €1,312,446 | +€47,979 | +3.8% |
| Contributions | 10/11 | €2,162,000 | €2,162,000 | = | 0.0% |
| Reserves | 13 | €4,338 | €4,338 | = | 0.0% |
| Non-distributable reserves | 130/1 | €4,338 | €4,338 | = | 0.0% |
| Reserves not available under the articles | 1311 | €4,338 | €4,338 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€901,872 | -€853,892 | +€47,979 | +5.3% |
| Amounts payable | 17/49 | €17,849 | €41,319 | +€23,470 | +131% |
| Amounts payable within one year | 42/48 | €17,849 | €41,319 | +€23,470 | +131% |
| Trade debts | 44 | €568 | €10,832 | +€10,264 | +1,808% |
| Suppliers | 440/4 | €568 | €10,832 | +€10,264 | +1,808% |
| Taxes, remuneration and social security | 45 | €17,282 | €30,488 | +€13,206 | +76.4% |
| Taxes | 450/3 | €7,087 | €23,995 | +€16,908 | +239% |
| Remuneration and social security | 454/9 | €10,194 | €6,492 | -€3,702 | -36.3% |
| Remuneration, social security and pensions | 62 | €138,423 | €225,367 | +€86,944 | +62.8% |
| Other operating charges | 640/8 | €10,255 | €130 | -€10,124 | -98.7% |
| Gross operating margin | 9900 | €99,856 | €213,051 | +€113,195 | +113% |
| Operating profit (loss) | 9901 | -€48,822 | -€12,446 | +€36,376 | +74.5% |
| Financial income | 75/76B | €72,791 | €76,364 | +€3,573 | +4.9% |
| Recurring financial income | 75 | €72,791 | €76,364 | +€3,573 | +4.9% |
| Financial charges | 65/66B | €102 | €111 | +€9 | +8.9% |
| Recurring financial charges | 65 | €102 | €111 | +€9 | +8.9% |
| Profit (loss) for the period before taxes | 9903 | €23,867 | €63,807 | +€39,940 | +167% |
| Income taxes | 67/77 | €6,200 | €15,828 | +€9,628 | +155% |
| Profit (loss) for the period | 9904 | €17,667 | €47,979 | +€30,312 | +172% |
| Profit (loss) for the period to be appropriated | 9905 | €17,667 | €47,979 | +€30,312 | +172% |
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 14 October 2026 via checked.be.