MAURITS VANDEPUTTE: what changed
MAURITS VANDEPUTTE
Largest movements
- Cash +€53,897
up €53,897 (+46.1%), from €117,007 to €170,903
mainly Other debts (+€178,535) and Net result for the year (+€88,888)
- Current investments +€53,000
up €53,000 (+46.9%), from €112,924 to €165,924
- Receivables within one year -€21,156
down €21,156 (-45.6%), from €46,374 to €25,218
of which Other amounts receivable: -€17,039
- Tangible fixed assets -€15,035
down €15,035 (-21.1%), from €71,264 to €56,229
of which Furniture and vehicles: -€12,876
- Other debts +€178,535
up €178,535 (+92.3%), from €193,491 to €372,025
- Reserves -€91,257
down €91,257 (-81.4%), from €112,162 to €20,905
of which Distributable reserves: -€91,257
- Tax, wage and social debts -€10,784
down €10,784 (-64.1%), from €16,814 to €6,030
of which Taxes: -€10,716
- Trade debts -€5,203
down €5,203 (-96.8%), from €5,375 to €171
- Gross operating margin -€16,643
down €16,643 (-12.3%), from €135,375 to €118,732
- Depreciation +€8,944
up €8,944 (+117%), from €7,638 to €16,583
- Financial income +€7,012
up €7,012 (+303%), from €2,316 to €9,328
- Taxes -€6,702
down €6,702 (-24.3%), from €27,541 to €20,839
- Financial charges +€4,964
up €4,964, from -€4,375 to €589
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €347,569 | €418,274 | +€70,705 | +20.3% |
| Fixed assets | 21/28 | €71,264 | €56,229 | -€15,035 | -21.1% |
| Tangible fixed assets | 22/27 | €71,264 | €56,229 | -€15,035 | -21.1% |
| Plant, machinery and equipment | 23 | €8,588 | €6,429 | -€2,159 | -25.1% |
| Furniture and vehicles | 24 | €62,676 | €49,800 | -€12,876 | -20.5% |
| Current assets | 29/58 | €276,305 | €362,045 | +€85,740 | +31.0% |
| Amounts receivable within one year | 40/41 | €46,374 | €25,218 | -€21,156 | -45.6% |
| Trade receivables | 40 | €22,376 | €18,259 | -€4,117 | -18.4% |
| Other amounts receivable | 41 | €23,998 | €6,959 | -€17,039 | -71.0% |
| Current investments | 50/53 | €112,924 | €165,924 | +€53,000 | +46.9% |
| Cash at bank and in hand | 54/58 | €117,007 | €170,903 | +€53,897 | +46.1% |
| Total equity and liabilities | 10/49 | €347,569 | €418,274 | +€70,705 | +20.3% |
| Equity | 10/15 | €130,762 | €39,505 | -€91,257 | -69.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €112,162 | €20,905 | -€91,257 | -81.4% |
| Tax-exempt reserves | 132 | €2,017 | €2,017 | = | 0.0% |
| Distributable reserves | 133 | €110,145 | €18,888 | -€91,257 | -82.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €216,807 | €378,768 | +€161,962 | +74.7% |
| Amounts payable within one year | 42/48 | €215,679 | €378,226 | +€162,547 | +75.4% |
| Trade debts | 44 | €5,375 | €171 | -€5,203 | -96.8% |
| Suppliers | 440/4 | €5,375 | €171 | -€5,203 | -96.8% |
| Taxes, remuneration and social security | 45 | €16,814 | €6,030 | -€10,784 | -64.1% |
| Taxes | 450/3 | €13,814 | €3,098 | -€10,716 | -77.6% |
| Remuneration and social security | 454/9 | €3,000 | €2,931 | -€69 | -2.3% |
| Other amounts payable | 47/48 | €193,491 | €372,025 | +€178,535 | +92.3% |
| Accrued charges and deferred income | 492/3 | €1,127 | €542 | -€585 | -51.9% |
| Non-recurring operating income | 76A | - | €0 | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,638 | €16,583 | +€8,944 | +117% |
| Other operating charges | 640/8 | €215 | €1,161 | +€946 | +440% |
| Gross operating margin | 9900 | €135,375 | €118,732 | -€16,643 | -12.3% |
| Operating profit (loss) | 9901 | €127,522 | €100,988 | -€26,533 | -20.8% |
| Financial income | 75/76B | €2,316 | €9,328 | +€7,012 | +303% |
| Recurring financial income | 75 | €2,316 | €9,328 | +€7,012 | +303% |
| Financial charges | 65/66B | -€4,375 | €589 | +€4,964 | |
| Recurring financial charges | 65 | -€4,375 | €589 | +€4,964 | |
| Profit (loss) for the period before taxes | 9903 | €134,213 | €109,728 | -€24,485 | -18.2% |
| Income taxes | 67/77 | €27,541 | €20,839 | -€6,702 | -24.3% |
| Profit (loss) for the period | 9904 | €106,671 | €88,888 | -€17,783 | -16.7% |
| Profit (loss) for the period to be appropriated | 9905 | €106,671 | €88,888 | -€17,783 | -16.7% |
Next steps
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 4 November 2026 via checked.be.