PUTTENEERS CONSULTANCY: 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.
PUTTENEERS CONSULTANCY
Largest movements
- Receivables within one year -€63,034
down €63,034 (-99.6%), from €63,279 to €245
of which Other amounts receivable: -€52,562
- Tangible fixed assets -€7,218
down €7,218 (-30.3%), from €23,861 to €16,643
of which Furniture and vehicles: -€5,430
- Profit (loss) carried forward -€51,060
new in 2025: -€51,060
- Reserves -€20,919
down €20,919 (-8.2%), from €256,539 to €235,619
- Gross operating margin -€44,037
down €44,037 (-196.2%), from -€22,439 to -€66,476
- Depreciation -€2,646
down €2,646 (-26.8%), from €9,864 to €7,218
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.
Cash bridge derived
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 | €281,888 | €209,798 | -€72,090 | -25.6% |
| Fixed assets | 21/28 | €23,960 | €16,742 | -€7,218 | -30.1% |
| Tangible fixed assets | 22/27 | €23,861 | €16,643 | -€7,218 | -30.3% |
| Land and buildings | 22 | €15,224 | €13,436 | -€1,788 | -11.7% |
| Furniture and vehicles | 24 | €8,637 | €3,207 | -€5,430 | -62.9% |
| Financial fixed assets | 28 | €99 | €99 | = | 0.0% |
| Current assets | 29/58 | €257,928 | €193,056 | -€64,872 | -25.2% |
| Amounts receivable after more than one year | 29 | €190,000 | €190,000 | = | 0.0% |
| Other amounts receivable | 291 | €190,000 | €190,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €1,694 | €698 | -€996 | -58.8% |
| Stocks | 30/36 | €1,694 | €698 | -€996 | -58.8% |
| Amounts receivable within one year | 40/41 | €63,279 | €245 | -€63,034 | -99.6% |
| Trade receivables | 40 | €10,471 | €0 | -€10,471 | -100.0% |
| Other amounts receivable | 41 | €52,808 | €245 | -€52,562 | -99.5% |
| Cash at bank and in hand | 54/58 | €2,301 | €1,466 | -€835 | -36.3% |
| Deferred charges and accrued income | 490/1 | €654 | €646 | -€8 | -1.2% |
| Total equity and liabilities | 10/49 | €281,888 | €209,798 | -€72,090 | -25.6% |
| Equity | 10/15 | €275,131 | €203,152 | -€71,979 | -26.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €256,539 | €235,619 | -€20,919 | -8.2% |
| Distributable reserves | 133 | €256,539 | €235,619 | -€20,919 | -8.2% |
| Profit (loss) carried forward | 14 | - | -€51,060 | -€51,060 | |
| Amounts payable | 17/49 | €6,757 | €6,646 | -€111 | -1.6% |
| Amounts payable within one year | 42/48 | €5,932 | €5,903 | -€29 | -0.5% |
| Trade debts | 44 | €3,821 | €4,069 | +€248 | +6.5% |
| Suppliers | 440/4 | €3,821 | €4,069 | +€248 | +6.5% |
| Taxes, remuneration and social security | 45 | €2,110 | €1,834 | -€277 | -13.1% |
| Taxes | 450/3 | €2,110 | €1,834 | -€277 | -13.1% |
| Accrued charges and deferred income | 492/3 | €826 | €743 | -€82 | -10.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,864 | €7,218 | -€2,646 | -26.8% |
| Other operating charges | 640/8 | €2,584 | €2,690 | +€106 | +4.1% |
| Gross operating margin | 9900 | -€22,439 | -€66,476 | -€44,037 | -196.2% |
| Operating profit (loss) | 9901 | -€34,887 | -€76,384 | -€41,496 | -118.9% |
| Financial income | 75/76B | €4,940 | €4,940 | +€0 | 0.0% |
| Recurring financial income | 75 | €4,940 | €4,940 | +€0 | 0.0% |
| Financial charges | 65/66B | €425 | €400 | -€25 | -5.9% |
| Recurring financial charges | 65 | €425 | €400 | -€25 | -5.9% |
| Profit (loss) for the period before taxes | 9903 | -€30,373 | -€71,844 | -€41,471 | -136.5% |
| Income taxes | 67/77 | €130 | €135 | +€5 | +3.9% |
| Profit (loss) for the period | 9904 | -€30,503 | -€71,979 | -€41,476 | -136.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€30,503 | -€71,979 | -€41,476 | -136.0% |
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 12 October 2026 via checked.be.