Piput Consulting: 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.
Piput Consulting
Largest movements
- Receivables within one year +€67,421
up €67,421 (+316%), from €21,334 to €88,755
of which Other amounts receivable: +€60,936
- Current investments +€8,000
new in 2025: €8,000
- Cash +€2,727
up €2,727 (+8.3%), from €32,870 to €35,597
mainly Net result for the year (+€76,054) and Tax, wage and social debts (+€4,336)
- Reserves +€120,748
new in 2025: €120,748
- Profit (loss) carried forward -€44,694
no longer reported in 2025 (was €44,694)
- Tax, wage and social debts +€4,336
up €4,336 (+54.6%), from €7,944 to €12,280
- Gross operating margin +€35,285
up €35,285 (+60.7%), from €58,151 to €93,436
- Taxes +€8,181
up €8,181 (+68.7%), from €11,916 to €20,097
- Financial income +€3,832
up €3,832 (+442%), from €867 to €4,699
- Financial charges +€1,425
up €1,425 (+3,650%), from €39 to €1,464
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 | €56,261 | €135,793 | +€79,532 | +141% |
| Fixed assets | 21/28 | €1,659 | €2,412 | +€754 | +45.5% |
| Tangible fixed assets | 22/27 | €1,659 | €2,412 | +€754 | +45.5% |
| Plant, machinery and equipment | 23 | €364 | €287 | -€77 | -21.1% |
| Furniture and vehicles | 24 | €1,295 | €2,125 | +€831 | +64.1% |
| Current assets | 29/58 | €54,603 | €133,380 | +€78,778 | +144% |
| Amounts receivable within one year | 40/41 | €21,334 | €88,755 | +€67,421 | +316% |
| Trade receivables | 40 | €6,873 | €13,358 | +€6,486 | +94.4% |
| Other amounts receivable | 41 | €14,461 | €75,397 | +€60,936 | +421% |
| Current investments | 50/53 | - | €8,000 | +€8,000 | |
| Cash at bank and in hand | 54/58 | €32,870 | €35,597 | +€2,727 | +8.3% |
| Deferred charges and accrued income | 490/1 | €398 | €1,028 | +€630 | +158% |
| Total equity and liabilities | 10/49 | €56,261 | €135,793 | +€79,532 | +141% |
| Equity | 10/15 | €47,194 | €123,248 | +€76,054 | +161% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | - | €120,748 | +€120,748 | |
| Distributable reserves | 133 | - | €120,748 | +€120,748 | |
| Profit (loss) carried forward | 14 | €44,694 | - | -€44,694 | |
| Amounts payable | 17/49 | €9,067 | €12,545 | +€3,477 | +38.3% |
| Amounts payable within one year | 42/48 | €9,067 | €12,545 | +€3,477 | +38.3% |
| Trade debts | 44 | €1,123 | €265 | -€859 | -76.4% |
| Suppliers | 440/4 | €1,123 | €265 | -€859 | -76.4% |
| Taxes, remuneration and social security | 45 | €7,944 | €12,280 | +€4,336 | +54.6% |
| Taxes | 450/3 | €7,944 | €12,280 | +€4,336 | +54.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €127 | €369 | +€243 | +192% |
| Other operating charges | 640/8 | €148 | €150 | +€2 | +1.4% |
| Gross operating margin | 9900 | €58,151 | €93,436 | +€35,285 | +60.7% |
| Operating profit (loss) | 9901 | €57,876 | €92,917 | +€35,040 | +60.5% |
| Financial income | 75/76B | €867 | €4,699 | +€3,832 | +442% |
| Recurring financial income | 75 | €867 | €4,699 | +€3,832 | +442% |
| Financial charges | 65/66B | €39 | €1,464 | +€1,425 | +3,650% |
| Recurring financial charges | 65 | €39 | €1,464 | +€1,425 | +3,650% |
| Profit (loss) for the period before taxes | 9903 | €58,704 | €96,152 | +€37,447 | +63.8% |
| Income taxes | 67/77 | €11,916 | €20,097 | +€8,181 | +68.7% |
| Profit (loss) for the period | 9904 | €46,788 | €76,054 | +€29,266 | +62.5% |
| Profit (loss) for the period to be appropriated | 9905 | €46,788 | €76,054 | +€29,266 | +62.5% |
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 23 October 2026 via checked.be.