PUTSE SCOOTERS: 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.
PUTSE SCOOTERS
Largest movements
- Tangible fixed assets +€19,975
up €19,975 (+105%), from €18,976 to €38,951
of which Furniture and vehicles: +€19,467
- Cash +€16,301
up €16,301 (+8.5%), from €190,732 to €207,033
mainly Net result for the year (+€83,019) and Debts after one year (+€15,157)
- Stocks and contracts +€9,526
up €9,526 (+6.7%), from €142,768 to €152,294
- Receivables within one year +€6,831
up €6,831 (+118%), from €5,813 to €12,644
- Reserves +€47,519
up €47,519 (+14.8%), from €320,900 to €368,419
- Trade debts -€18,728
down €18,728 (-67.9%), from €27,582 to €8,855
- Debts after one year +€15,157
up €15,157 (+261%), from €5,813 to €20,970
- Current portion of long-term debt +€5,581
up €5,581 (+130%), from €4,277 to €9,857
- Gross operating margin +€29,311
up €29,311 (+30.9%), from €94,772 to €124,083
- Depreciation +€3,533
up €3,533 (+39.2%), from €9,014 to €12,546
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 | €369,989 | €423,329 | +€53,340 | +14.4% |
| Fixed assets | 21/28 | €26,299 | €47,081 | +€20,782 | +79.0% |
| Intangible fixed assets | 21 | €774 | €1,830 | +€1,057 | +137% |
| Tangible fixed assets | 22/27 | €18,976 | €38,951 | +€19,975 | +105% |
| Land and buildings | 22 | €511 | €430 | -€81 | -15.9% |
| Plant, machinery and equipment | 23 | €7,095 | €7,684 | +€589 | +8.3% |
| Furniture and vehicles | 24 | €11,369 | €30,836 | +€19,467 | +171% |
| Financial fixed assets | 28 | €6,550 | €6,300 | -€250 | -3.8% |
| Current assets | 29/58 | €343,689 | €376,247 | +€32,558 | +9.5% |
| Stocks and contracts in progress | 3 | €142,768 | €152,294 | +€9,526 | +6.7% |
| Stocks | 30/36 | €142,768 | €152,294 | +€9,526 | +6.7% |
| Amounts receivable within one year | 40/41 | €5,813 | €12,644 | +€6,831 | +118% |
| Trade receivables | 40 | €5,813 | €12,644 | +€6,831 | +118% |
| Cash at bank and in hand | 54/58 | €190,732 | €207,033 | +€16,301 | +8.5% |
| Deferred charges and accrued income | 490/1 | €4,377 | €4,276 | -€100 | -2.3% |
| Total equity and liabilities | 10/49 | €369,989 | €423,329 | +€53,340 | +14.4% |
| Equity | 10/15 | €323,900 | €371,419 | +€47,519 | +14.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €320,900 | €368,419 | +€47,519 | +14.8% |
| Distributable reserves | 133 | €320,900 | €368,419 | +€47,519 | +14.8% |
| Amounts payable | 17/49 | €46,088 | €51,910 | +€5,821 | +12.6% |
| Amounts payable after more than one year | 17 | €5,813 | €20,970 | +€15,157 | +261% |
| Financial debts | 170/4 | €5,813 | €20,970 | +€15,157 | +261% |
| Amounts payable within one year | 42/48 | €40,275 | €30,927 | -€9,348 | -23.2% |
| Current portion of amounts payable after more than one year | 42 | €4,277 | €9,857 | +€5,581 | +130% |
| Trade debts | 44 | €27,582 | €8,855 | -€18,728 | -67.9% |
| Suppliers | 440/4 | €27,582 | €8,855 | -€18,728 | -67.9% |
| Taxes, remuneration and social security | 45 | €8,045 | €11,443 | +€3,399 | +42.2% |
| Taxes | 450/3 | €4,508 | €11,443 | +€6,936 | +154% |
| Remuneration and social security | 454/9 | €3,537 | - | -€3,537 | |
| Other amounts payable | 47/48 | €371 | €772 | +€401 | +108% |
| Accrued charges and deferred income | 492/3 | - | €12 | +€12 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,014 | €12,546 | +€3,533 | +39.2% |
| Other operating charges | 640/8 | €5,082 | €5,394 | +€312 | +6.1% |
| Gross operating margin | 9900 | €94,772 | €124,083 | +€29,311 | +30.9% |
| Operating profit (loss) | 9901 | €80,677 | €106,143 | +€25,466 | +31.6% |
| Financial income | 75/76B | - | €209 | +€209 | |
| Recurring financial income | 75 | - | €209 | +€209 | |
| Financial charges | 65/66B | €3,092 | €2,003 | -€1,090 | -35.2% |
| Recurring financial charges | 65 | €3,092 | €2,003 | -€1,090 | -35.2% |
| Profit (loss) for the period before taxes | 9903 | €77,584 | €104,349 | +€26,765 | +34.5% |
| Income taxes | 67/77 | €20,222 | €21,330 | +€1,108 | +5.5% |
| Profit (loss) for the period | 9904 | €57,362 | €83,019 | +€25,657 | +44.7% |
| Profit (loss) for the period to be appropriated | 9905 | €57,362 | €83,019 | +€25,657 | +44.7% |
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 19 October 2026 via checked.be.