Put & Partners: 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.
Put & Partners
Largest movements
- Tangible fixed assets -€26,711
down €26,711 (-27.2%), from €98,291 to €71,580
of which Furniture and vehicles: -€24,440
- Receivables within one year -€18,446
down €18,446 (-55.6%), from €33,175 to €14,729
of which Trade receivables: -€15,385
- Deferred charges and accrued income -€5,554
down €5,554 (-92.5%), from €6,002 to €448
- Profit (loss) carried forward -€106,023
down €106,023 (-87.7%), from -€120,946 to -€226,969
- Debts after one year +€53,100
up €53,100 (+34.7%), from €152,977 to €206,077
- Other debts +€24,207
up €24,207 (+39.8%), from €60,883 to €85,090
- Tax, wage and social debts -€11,682
down €11,682 (-97.0%), from €12,042 to €361
of which Remuneration and social security: -€11,640
- Trade debts -€10,477
down €10,477 (-60.8%), from €17,229 to €6,752
- Gross operating margin -€78,665
down €78,665 (-93,928%), from -€84 to -€78,749
- Other operating charges -€12,748
down €12,748 (-92.9%), from €13,722 to €975
- Depreciation +€5,236
up €5,236 (+26.2%), from €19,975 to €25,211
- Financial charges +€804
up €804 (+282%), from €285 to €1,089
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 | €145,071 | €94,196 | -€50,874 | -35.1% |
| Fixed assets | 21/28 | €98,291 | €71,580 | -€26,711 | -27.2% |
| Tangible fixed assets | 22/27 | €98,291 | €71,580 | -€26,711 | -27.2% |
| Land and buildings | 22 | €3,508 | €2,640 | -€868 | -24.7% |
| Plant, machinery and equipment | 23 | €4,717 | €3,313 | -€1,404 | -29.8% |
| Furniture and vehicles | 24 | €90,067 | €65,626 | -€24,440 | -27.1% |
| Current assets | 29/58 | €46,780 | €22,616 | -€24,163 | -51.7% |
| Amounts receivable within one year | 40/41 | €33,175 | €14,729 | -€18,446 | -55.6% |
| Trade receivables | 40 | €27,645 | €12,260 | -€15,385 | -55.7% |
| Other amounts receivable | 41 | €5,530 | €2,469 | -€3,061 | -55.4% |
| Cash at bank and in hand | 54/58 | €7,603 | €7,440 | -€163 | -2.1% |
| Deferred charges and accrued income | 490/1 | €6,002 | €448 | -€5,554 | -92.5% |
| Total equity and liabilities | 10/49 | €145,071 | €94,196 | -€50,874 | -35.1% |
| Equity | 10/15 | -€100,486 | -€206,509 | -€106,023 | -106% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€120,946 | -€226,969 | -€106,023 | -87.7% |
| Amounts payable | 17/49 | €245,557 | €300,705 | +€55,148 | +22.5% |
| Amounts payable after more than one year | 17 | €152,977 | €206,077 | +€53,100 | +34.7% |
| Other amounts payable | 178/9 | €152,977 | €206,077 | +€53,100 | +34.7% |
| Amounts payable within one year | 42/48 | €90,154 | €92,202 | +€2,048 | +2.3% |
| Trade debts | 44 | €17,229 | €6,752 | -€10,477 | -60.8% |
| Suppliers | 440/4 | €17,229 | €6,752 | -€10,477 | -60.8% |
| Taxes, remuneration and social security | 45 | €12,042 | €361 | -€11,682 | -97.0% |
| Taxes | 450/3 | €402 | €361 | -€42 | -10.4% |
| Remuneration and social security | 454/9 | €11,640 | - | -€11,640 | |
| Other amounts payable | 47/48 | €60,883 | €85,090 | +€24,207 | +39.8% |
| Accrued charges and deferred income | 492/3 | €2,426 | €2,426 | = | 0.0% |
| Non-recurring operating income | 76A | - | €1,122 | +€1,122 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,975 | €25,211 | +€5,236 | +26.2% |
| Other operating charges | 640/8 | €13,722 | €975 | -€12,748 | -92.9% |
| Non-recurring operating charges | 66A | - | €13 | +€13 | |
| Gross operating margin | 9900 | -€84 | -€78,749 | -€78,665 | -93,928% |
| Operating profit (loss) | 9901 | -€33,781 | -€104,947 | -€71,166 | -211% |
| Financial income | 75/76B | €161 | €14 | -€148 | -91.6% |
| Recurring financial income | 75 | €161 | €14 | -€148 | -91.6% |
| Financial charges | 65/66B | €285 | €1,089 | +€804 | +282% |
| Recurring financial charges | 65 | €285 | €1,089 | +€804 | +282% |
| Profit (loss) for the period before taxes | 9903 | -€33,904 | -€106,023 | -€72,118 | -213% |
| Profit (loss) for the period | 9904 | -€33,904 | -€106,023 | -€72,118 | -213% |
| Profit (loss) for the period to be appropriated | 9905 | -€33,904 | -€106,023 | -€72,118 | -213% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.