PUTSEYS-VRANCKX: 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.
PUTSEYS-VRANCKX
Largest movements
- Receivables within one year +€20,871
up €20,871 (+246%), from €8,475 to €29,346
of which Trade receivables: +€20,052
- Trade debts +€13,050
up €13,050 (+233%), from €5,593 to €18,643
- Profit (loss) carried forward +€7,217
up €7,217 (+34.6%), from €20,835 to €28,052
- Gross operating margin +€3,929
up €3,929 (+101%), from €3,888 to €7,817
- Depreciation +€500
up €500 (+500%), from €100 to €600
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €48,428 | €68,699 | +€20,271 | +41.9% |
| Fixed assets | 21/28 | €39,357 | €38,757 | -€600 | -1.5% |
| Tangible fixed assets | 22/27 | €1,700 | €1,100 | -€600 | -35.3% |
| Furniture and vehicles | 24 | €1,700 | €1,100 | -€600 | -35.3% |
| Financial fixed assets | 28 | €37,657 | €37,657 | = | 0.0% |
| Current assets | 29/58 | €9,071 | €29,942 | +€20,871 | +230% |
| Amounts receivable within one year | 40/41 | €8,475 | €29,346 | +€20,871 | +246% |
| Trade receivables | 40 | €7,677 | €27,730 | +€20,052 | +261% |
| Other amounts receivable | 41 | €797 | €1,616 | +€819 | +103% |
| Cash at bank and in hand | 54/58 | €596 | €596 | = | 0.0% |
| Total equity and liabilities | 10/49 | €48,428 | €68,699 | +€20,271 | +41.9% |
| Equity | 10/15 | €42,835 | €50,052 | +€7,217 | +16.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €20,835 | €28,052 | +€7,217 | +34.6% |
| Amounts payable | 17/49 | €5,593 | €18,647 | +€13,054 | +233% |
| Amounts payable within one year | 42/48 | €5,593 | €18,647 | +€13,054 | +233% |
| Trade debts | 44 | €5,593 | €18,643 | +€13,050 | +233% |
| Suppliers | 440/4 | €5,593 | €18,643 | +€13,050 | +233% |
| Other amounts payable | 47/48 | - | €4 | +€4 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €100 | €600 | +€500 | +500% |
| Gross operating margin | 9900 | €3,888 | €7,817 | +€3,929 | +101% |
| Operating profit (loss) | 9901 | €3,788 | €7,217 | +€3,429 | +90.5% |
| Profit (loss) for the period before taxes | 9903 | €3,788 | €7,217 | +€3,429 | +90.5% |
| Profit (loss) for the period | 9904 | €3,788 | €7,217 | +€3,429 | +90.5% |
| Profit (loss) for the period to be appropriated | 9905 | €3,788 | €7,217 | +€3,429 | +90.5% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.