PUTMAN DAKWERKEN: 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.
PUTMAN DAKWERKEN
Largest movements
- Tangible fixed assets +€3,483
up €3,483 (+792%), from €440 to €3,923
of which Plant, machinery and equipment: +€3,881
- Receivables within one year +€2,365
up €2,365 (+24.4%), from €9,703 to €12,068
of which Trade receivables: +€3,439
- Deferred charges and accrued income -€1,265
down €1,265 (-37.8%), from €3,343 to €2,078
- Other debts +€14,927
up €14,927 (+15.2%), from €98,119 to €113,046
- Profit (loss) carried forward -€12,622
down €12,622 (-13.3%), from -€95,053 to -€107,675
- Current portion of long-term debt -€5,305
down €5,305 (-100%), from €5,305 to €0
- Tax, wage and social debts +€4,240
up €4,240 (+2,277%), from €186 to €4,426
of which Remuneration and social security: +€4,200
- Trade debts +€2,686
up €2,686 (+27.9%), from €9,635 to €12,321
- Gross operating margin -€401
down €401 (-4.5%), from -€8,885 to -€9,286
- Financial charges +€382
up €382 (+49.5%), from €772 to €1,154
- Depreciation +€230
up €230 (+21.8%), from €1,057 to €1,287
- Other operating charges -€166
down €166 (-13.8%), from €1,202 to €1,036
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 | €52,384 | €56,810 | +€4,426 | +8.4% |
| Fixed assets | 21/28 | €440 | €3,923 | +€3,483 | +792% |
| Tangible fixed assets | 22/27 | €440 | €3,923 | +€3,483 | +792% |
| Plant, machinery and equipment | 23 | - | €3,881 | +€3,881 | |
| Furniture and vehicles | 24 | €440 | €41 | -€399 | -90.6% |
| Current assets | 29/58 | €51,945 | €52,888 | +€943 | +1.8% |
| Stocks and contracts in progress | 3 | €38,380 | €38,380 | = | 0.0% |
| Stocks | 30/36 | €38,380 | €38,380 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €9,703 | €12,068 | +€2,365 | +24.4% |
| Trade receivables | 40 | €7,001 | €10,439 | +€3,439 | +49.1% |
| Other amounts receivable | 41 | €2,703 | €1,629 | -€1,074 | -39.7% |
| Cash at bank and in hand | 54/58 | €519 | €361 | -€157 | -30.3% |
| Deferred charges and accrued income | 490/1 | €3,343 | €2,078 | -€1,265 | -37.8% |
| Total equity and liabilities | 10/49 | €52,384 | €56,810 | +€4,426 | +8.4% |
| Equity | 10/15 | -€60,861 | -€73,483 | -€12,622 | -20.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €14,192 | €14,192 | = | 0.0% |
| Distributable reserves | 133 | €14,192 | €14,192 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€95,053 | -€107,675 | -€12,622 | -13.3% |
| Amounts payable | 17/49 | €113,245 | €130,293 | +€17,048 | +15.1% |
| Amounts payable within one year | 42/48 | €113,245 | €129,793 | +€16,548 | +14.6% |
| Current portion of amounts payable after more than one year | 42 | €5,305 | €0 | -€5,305 | -100% |
| Trade debts | 44 | €9,635 | €12,321 | +€2,686 | +27.9% |
| Suppliers | 440/4 | €9,635 | €12,321 | +€2,686 | +27.9% |
| Taxes, remuneration and social security | 45 | €186 | €4,426 | +€4,240 | +2,277% |
| Taxes | 450/3 | €186 | €226 | +€40 | +21.2% |
| Remuneration and social security | 454/9 | - | €4,200 | +€4,200 | |
| Other amounts payable | 47/48 | €98,119 | €113,046 | +€14,927 | +15.2% |
| Accrued charges and deferred income | 492/3 | - | €500 | +€500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,057 | €1,287 | +€230 | +21.8% |
| Other operating charges | 640/8 | €1,202 | €1,036 | -€166 | -13.8% |
| Gross operating margin | 9900 | -€8,885 | -€9,286 | -€401 | -4.5% |
| Operating profit (loss) | 9901 | -€11,144 | -€11,609 | -€465 | -4.2% |
| Financial income | 75/76B | €218 | €141 | -€77 | -35.3% |
| Recurring financial income | 75 | €218 | €141 | -€77 | -35.3% |
| Financial charges | 65/66B | €772 | €1,154 | +€382 | +49.5% |
| Recurring financial charges | 65 | €772 | €1,154 | +€382 | +49.5% |
| Profit (loss) for the period before taxes | 9903 | -€11,698 | -€12,622 | -€924 | -7.9% |
| Profit (loss) for the period | 9904 | -€11,698 | -€12,622 | -€924 | -7.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,698 | -€12,622 | -€924 | -7.9% |
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.