Priscilla Van den Putte: 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.
Priscilla Van den Putte
Largest movements
- Cash +€10,177
up €10,177 (+22.0%), from €46,246 to €56,423
mainly Net result for the year (+€5,823) and Depreciation (+€5,167)
- Tangible fixed assets -€5,167
down €5,167 (-70.7%), from €7,313 to €2,146
of which Other tangible fixed assets: -€3,100
- Receivables within one year +€1,211
up €1,211 (+14.0%), from €8,642 to €9,853
of which Trade receivables: +€1,741
- Deferred charges and accrued income +€1,027
up €1,027 (+44.7%), from €2,300 to €3,327
- Reserves +€5,823
up €5,823 (+11.2%), from €51,993 to €57,816
- Trade debts +€2,263
up €2,263 (+97.8%), from €2,313 to €4,576
- Other debts -€1,450
no longer reported in 2025 (was €1,450)
- Gross operating margin -€889
down €889 (-5.2%), from €17,163 to €16,274
- Depreciation +€557
up €557 (+12.1%), from €4,610 to €5,167
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 | €64,501 | €71,749 | +€7,248 | +11.2% |
| Fixed assets | 21/28 | €7,313 | €2,146 | -€5,167 | -70.7% |
| Tangible fixed assets | 22/27 | €7,313 | €2,146 | -€5,167 | -70.7% |
| Plant, machinery and equipment | 23 | €572 | €101 | -€471 | -82.3% |
| Furniture and vehicles | 24 | €3,639 | €2,043 | -€1,596 | -43.9% |
| Other tangible fixed assets | 26 | €3,102 | €2 | -€3,100 | -99.9% |
| Current assets | 29/58 | €57,188 | €69,603 | +€12,415 | +21.7% |
| Amounts receivable within one year | 40/41 | €8,642 | €9,853 | +€1,211 | +14.0% |
| Trade receivables | 40 | €4,469 | €6,210 | +€1,741 | +39.0% |
| Other amounts receivable | 41 | €4,173 | €3,643 | -€530 | -12.7% |
| Cash at bank and in hand | 54/58 | €46,246 | €56,423 | +€10,177 | +22.0% |
| Deferred charges and accrued income | 490/1 | €2,300 | €3,327 | +€1,027 | +44.7% |
| Total equity and liabilities | 10/49 | €64,501 | €71,749 | +€7,248 | +11.2% |
| Equity | 10/15 | €58,193 | €64,016 | +€5,823 | +10.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €51,993 | €57,816 | +€5,823 | +11.2% |
| Distributable reserves | 133 | €51,993 | €57,816 | +€5,823 | +11.2% |
| Amounts payable | 17/49 | €6,308 | €7,733 | +€1,425 | +22.6% |
| Amounts payable within one year | 42/48 | €6,308 | €7,733 | +€1,425 | +22.6% |
| Trade debts | 44 | €2,313 | €4,576 | +€2,263 | +97.8% |
| Suppliers | 440/4 | €2,313 | €4,576 | +€2,263 | +97.8% |
| Taxes, remuneration and social security | 45 | €2,545 | €3,157 | +€612 | +24.0% |
| Taxes | 450/3 | €2,545 | €3,157 | +€612 | +24.0% |
| Other amounts payable | 47/48 | €1,450 | - | -€1,450 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,610 | €5,167 | +€557 | +12.1% |
| Other operating charges | 640/8 | €1,401 | €1,449 | +€48 | +3.4% |
| Gross operating margin | 9900 | €17,163 | €16,274 | -€889 | -5.2% |
| Operating profit (loss) | 9901 | €11,152 | €9,658 | -€1,494 | -13.4% |
| Financial income | 75/76B | €4 | €10 | +€6 | +150% |
| Recurring financial income | 75 | €4 | €10 | +€6 | +150% |
| Financial charges | 65/66B | €77 | €72 | -€5 | -6.5% |
| Recurring financial charges | 65 | €77 | €72 | -€5 | -6.5% |
| Profit (loss) for the period before taxes | 9903 | €11,079 | €9,596 | -€1,483 | -13.4% |
| Income taxes | 67/77 | €3,777 | €3,773 | -€4 | -0.1% |
| Profit (loss) for the period | 9904 | €7,302 | €5,823 | -€1,479 | -20.3% |
| Profit (loss) for the period to be appropriated | 9905 | €7,302 | €5,823 | -€1,479 | -20.3% |
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 21 October 2026 via checked.be.