PUTZEYS EN PARTNERS: what changed
What changed
PUTZEYS EN PARTNERS
NACE 69.209, Other tax advisory services
filed annual accounts (NBB)
Net result for the year
-€803
2024 · €2,238-€3,041
Equity
€66,168
2024 · €66,971-€803
Cash
€333
2024 · €483-€149
Balance sheet total
€461,299
2024 · €466,449-€5,149
Largest movements
Assets
- Receivables within one year -€5,000
no longer reported in 2025 (was €5,000)
Equity and liabilities
No liability line moved by more than 1% of the balance sheet total.
Income statement
- Gross operating margin -€3,797
down €3,797, from €3,600 to -€197
- Taxes -€796
no longer reported in 2025 (was €796)
- Financial charges +€37
up €37 (+31.1%), from €120 to €157
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
€2,238
Gross operating margin
-€3,797
Other operating charges
-€3
Financial charges
-€37
Taxes
+€796
Result 2025
-€803
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
+€878
Investment
€0
Financing
-€1,027
Cash 2024
€483
From operations (derived)
+€878
Net result for the year
-€803
Receivables within one year
+€5,000
Tax, wage and social debts
-€796
Other debts
-€2,523
Financing
-€1,027
Debts after one year
-€1,027
Cash 2025
€333
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €466,449 | €461,299 | -€5,149 | -1.1% |
| Fixed assets | 21/28 | €460,966 | €460,966 | = | 0.0% |
| Financial fixed assets | 28 | €460,966 | €460,966 | = | 0.0% |
| Current assets | 29/58 | €5,483 | €333 | -€5,149 | -93.9% |
| Amounts receivable within one year | 40/41 | €5,000 | - | -€5,000 | |
| Trade receivables | 40 | €5,000 | - | -€5,000 | |
| Cash at bank and in hand | 54/58 | €483 | €333 | -€149 | -30.9% |
| Total equity and liabilities | 10/49 | €466,449 | €461,299 | -€5,149 | -1.1% |
| Equity | 10/15 | €66,971 | €66,168 | -€803 | -1.2% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €48,379 | €47,576 | -€803 | -1.7% |
| Distributable reserves | 133 | €48,379 | €47,576 | -€803 | -1.7% |
| Amounts payable | 17/49 | €399,478 | €395,132 | -€4,346 | -1.1% |
| Amounts payable after more than one year | 17 | €150,000 | €148,973 | -€1,027 | -0.7% |
| Financial debts | 170/4 | €150,000 | €148,973 | -€1,027 | -0.7% |
| Amounts payable within one year | 42/48 | €249,478 | €246,159 | -€3,319 | -1.3% |
| Taxes, remuneration and social security | 45 | €796 | - | -€796 | |
| Taxes | 450/3 | €796 | - | -€796 | |
| Other amounts payable | 47/48 | €248,682 | €246,159 | -€2,523 | -1.0% |
| Other operating charges | 640/8 | €446 | €449 | +€3 | +0.6% |
| Gross operating margin | 9900 | €3,600 | -€197 | -€3,797 | |
| Operating profit (loss) | 9901 | €3,154 | -€646 | -€3,800 | |
| Financial charges | 65/66B | €120 | €157 | +€37 | +31.1% |
| Recurring financial charges | 65 | €120 | €157 | +€37 | +31.1% |
| Profit (loss) for the period before taxes | 9903 | €3,034 | -€803 | -€3,837 | |
| Income taxes | 67/77 | €796 | - | -€796 | |
| Profit (loss) for the period | 9904 | €2,238 | -€803 | -€3,041 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,238 | -€803 | -€3,041 |
Next steps
Work out how much credit to give this customer and on what payment terms.Credit check Check what to know before you do business with this company.Supplier due diligence Check whether you can accept this company as a client under the anti-money-laundering law.AML client file Compare this company with its sector.Sector benchmark
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.