Puttemans Dirk: what changed
What changed
Puttemans Dirk
NACE 43.211, General electrical installation work
filed annual accounts (NBB)
Net result for the year
€9,377
2024 · €52,024-€42,647
Equity
€35,715
2024 · €26,338+€9,377
Cash
€4,202
2024 · €3,149+€1,053
Balance sheet total
€154,766
2024 · €161,598-€6,832
Largest movements
Assets
- Deferred charges and accrued income -€4,805
down €4,805 (-99.7%), from €4,820 to €15
Equity and liabilities
- Profit (loss) carried forward +€9,377
up €9,377 (+74.0%), from €12,675 to €22,052
- Other debts -€8,751
down €8,751 (-13.1%), from €66,654 to €57,903
- Trade debts -€6,191
down €6,191 (-12.2%), from €50,565 to €44,374
- Debts after one year -€3,408
down €3,408 (-23.1%), from €14,758 to €11,350
- Tax, wage and social debts +€2,016
new in 2025: €2,016
Income statement
- Gross operating margin -€43,567
down €43,567 (-76.4%), from €57,052 to €13,485
- Financial charges -€574
down €574 (-40.0%), from €1,435 to €861
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€52,024
Gross operating margin
-€43,567
Depreciation
+€169
Other operating charges
+€318
Financial charges
+€574
Taxes
-€141
Result 2025
€9,377
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€5,186
Investment
-€850
Financing
-€3,283
Cash 2024
€3,149
From operations (derived)
+€5,186
Net result for the year
+€9,377
Depreciation
+€2,353
Stocks and contracts
-€5
Receivables within one year
+€1,582
Deferred charges and accrued income
+€4,805
Trade debts
-€6,191
Tax, wage and social debts
+€2,016
Other debts
-€8,751
Investment (derived)
-€850
Investment in fixed assets (net)
-€850
Financing
-€3,283
Debts after one year
-€3,408
Current portion of long-term debt
+€125
Cash 2025
€4,202
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €161,598 | €154,766 | -€6,832 | -4.2% |
| Fixed assets | 21/28 | €31,365 | €29,862 | -€1,503 | -4.8% |
| Tangible fixed assets | 22/27 | €31,315 | €29,732 | -€1,583 | -5.1% |
| Land and buildings | 22 | €27,014 | €25,483 | -€1,531 | -5.7% |
| Plant, machinery and equipment | 23 | €4,301 | €3,493 | -€808 | -18.8% |
| Furniture and vehicles | 24 | €0 | €756 | +€756 | |
| Financial fixed assets | 28 | €50 | €130 | +€80 | +160% |
| Current assets | 29/58 | €130,233 | €124,904 | -€5,329 | -4.1% |
| Stocks and contracts in progress | 3 | €6,382 | €6,387 | +€5 | +0.1% |
| Stocks | 30/36 | €6,382 | €6,387 | +€5 | +0.1% |
| Amounts receivable within one year | 40/41 | €115,882 | €114,300 | -€1,582 | -1.4% |
| Trade receivables | 40 | €108,595 | €111,760 | +€3,165 | +2.9% |
| Other amounts receivable | 41 | €7,287 | €2,540 | -€4,747 | -65.1% |
| Cash at bank and in hand | 54/58 | €3,149 | €4,202 | +€1,053 | +33.4% |
| Deferred charges and accrued income | 490/1 | €4,820 | €15 | -€4,805 | -99.7% |
| Total equity and liabilities | 10/49 | €161,598 | €154,766 | -€6,832 | -4.2% |
| Equity | 10/15 | €26,338 | €35,715 | +€9,377 | +35.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €1,263 | €1,263 | = | 0.0% |
| Distributable reserves | 133 | €1,263 | €1,263 | = | 0.0% |
| Profit (loss) carried forward | 14 | €12,675 | €22,052 | +€9,377 | +74.0% |
| Amounts payable | 17/49 | €135,260 | €119,051 | -€16,209 | -12.0% |
| Amounts payable after more than one year | 17 | €14,758 | €11,350 | -€3,408 | -23.1% |
| Financial debts | 170/4 | €14,758 | €11,350 | -€3,408 | -23.1% |
| Amounts payable within one year | 42/48 | €120,502 | €107,701 | -€12,801 | -10.6% |
| Current portion of amounts payable after more than one year | 42 | €3,283 | €3,408 | +€125 | +3.8% |
| Trade debts | 44 | €50,565 | €44,374 | -€6,191 | -12.2% |
| Suppliers | 440/4 | €50,565 | €44,374 | -€6,191 | -12.2% |
| Taxes, remuneration and social security | 45 | - | €2,016 | +€2,016 | |
| Taxes | 450/3 | - | €2,016 | +€2,016 | |
| Other amounts payable | 47/48 | €66,654 | €57,903 | -€8,751 | -13.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,522 | €2,353 | -€169 | -6.7% |
| Other operating charges | 640/8 | €1,071 | €753 | -€318 | -29.7% |
| Gross operating margin | 9900 | €57,052 | €13,485 | -€43,567 | -76.4% |
| Operating profit (loss) | 9901 | €53,459 | €10,379 | -€43,080 | -80.6% |
| Financial charges | 65/66B | €1,435 | €861 | -€574 | -40.0% |
| Recurring financial charges | 65 | €1,435 | €861 | -€574 | -40.0% |
| Profit (loss) for the period before taxes | 9903 | €52,024 | €9,518 | -€42,506 | -81.7% |
| Income taxes | 67/77 | - | €141 | +€141 | |
| Profit (loss) for the period | 9904 | €52,024 | €9,377 | -€42,647 | -82.0% |
| Profit (loss) for the period to be appropriated | 9905 | €52,024 | €9,377 | -€42,647 | -82.0% |
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.