Tom Van den Put Las -en Constructiewerken: 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.
Tom Van den Put Las -en Constructiewerken
Largest movements
- Receivables within one year +€69,435
up €69,435 (+81.5%), from €85,217 to €154,652
of which Other amounts receivable: +€51,807
- Cash -€62,044
down €62,044 (-87.8%), from €70,654 to €8,610
mainly Receivables within one year (-€69,435) and Trade debts (-€62,766)
- Tangible fixed assets -€42,718
down €42,718 (-32.2%), from €132,718 to €90,000
of which Furniture and vehicles: -€23,440
- Stocks and contracts -€13,787
down €13,787 (-54.5%), from €25,305 to €11,519
- Current portion of long-term debt +€75,290
up €75,290 (+297%), from €25,390 to €100,680
- Trade debts -€62,766
down €62,766 (-70.7%), from €88,791 to €26,025
- Profit (loss) carried forward -€26,337
down €26,337 (-54.1%), from -€48,708 to -€75,045
- Debts after one year -€20,274
down €20,274 (-38.6%), from €52,510 to €32,236
- Accrued charges and deferred income -€16,596
down €16,596 (-54.7%), from €30,342 to €13,747
- Gross operating margin +€20,971
up €20,971 (+596%), from €3,521 to €24,492
- Depreciation -€5,380
down €5,380 (-11.2%), from €48,098 to €42,718
- Financial income -€4,005
down €4,005 (-97.3%), from €4,115 to €110
- Financial charges +€1,215
up €1,215 (+24.6%), from €4,935 to €6,150
- Staff costs -€800
no longer reported in 2025 (was €800)
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 | €318,465 | €267,995 | -€50,470 | -15.8% |
| Fixed assets | 21/28 | €133,418 | €90,700 | -€42,718 | -32.0% |
| Tangible fixed assets | 22/27 | €132,718 | €90,000 | -€42,718 | -32.2% |
| Plant, machinery and equipment | 23 | €51,483 | €32,205 | -€19,278 | -37.4% |
| Furniture and vehicles | 24 | €81,235 | €57,795 | -€23,440 | -28.9% |
| Financial fixed assets | 28 | €700 | €700 | = | 0.0% |
| Current assets | 29/58 | €185,047 | €177,296 | -€7,752 | -4.2% |
| Stocks and contracts in progress | 3 | €25,305 | €11,519 | -€13,787 | -54.5% |
| Contracts in progress | 37 | €25,305 | €11,519 | -€13,787 | -54.5% |
| Amounts receivable within one year | 40/41 | €85,217 | €154,652 | +€69,435 | +81.5% |
| Trade receivables | 40 | €59,992 | €77,621 | +€17,629 | +29.4% |
| Other amounts receivable | 41 | €25,225 | €77,031 | +€51,807 | +205% |
| Cash at bank and in hand | 54/58 | €70,654 | €8,610 | -€62,044 | -87.8% |
| Deferred charges and accrued income | 490/1 | €3,872 | €2,514 | -€1,357 | -35.1% |
| Total equity and liabilities | 10/49 | €318,465 | €267,995 | -€50,470 | -15.8% |
| Equity | 10/15 | €118,850 | €92,513 | -€26,337 | -22.2% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €166,558 | €166,558 | = | 0.0% |
| Distributable reserves | 133 | €166,558 | €166,558 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€48,708 | -€75,045 | -€26,337 | -54.1% |
| Amounts payable | 17/49 | €199,616 | €175,482 | -€24,133 | -12.1% |
| Amounts payable after more than one year | 17 | €52,510 | €32,236 | -€20,274 | -38.6% |
| Financial debts | 170/4 | €52,510 | €32,236 | -€20,274 | -38.6% |
| Amounts payable within one year | 42/48 | €116,763 | €129,500 | +€12,736 | +10.9% |
| Current portion of amounts payable after more than one year | 42 | €25,390 | €100,680 | +€75,290 | +297% |
| Trade debts | 44 | €88,791 | €26,025 | -€62,766 | -70.7% |
| Suppliers | 440/4 | €88,791 | €26,025 | -€62,766 | -70.7% |
| Taxes, remuneration and social security | 45 | €2,583 | €2,795 | +€212 | +8.2% |
| Taxes | 450/3 | €233 | €445 | +€212 | +91.3% |
| Remuneration and social security | 454/9 | €2,350 | €2,350 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €30,342 | €13,747 | -€16,596 | -54.7% |
| Non-recurring operating income | 76A | €1,069 | - | -€1,069 | |
| Remuneration, social security and pensions | 62 | €800 | - | -€800 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,098 | €42,718 | -€5,380 | -11.2% |
| Other operating charges | 640/8 | €2,278 | €1,858 | -€420 | -18.4% |
| Gross operating margin | 9900 | €3,521 | €24,492 | +€20,971 | +596% |
| Operating profit (loss) | 9901 | -€47,655 | -€20,085 | +€27,571 | +57.9% |
| Financial income | 75/76B | €4,115 | €110 | -€4,005 | -97.3% |
| Recurring financial income | 75 | €4,115 | €110 | -€4,005 | -97.3% |
| Financial charges | 65/66B | €4,935 | €6,150 | +€1,215 | +24.6% |
| Recurring financial charges | 65 | €4,935 | €6,150 | +€1,215 | +24.6% |
| Profit (loss) for the period before taxes | 9903 | -€48,475 | -€26,125 | +€22,351 | +46.1% |
| Income taxes | 67/77 | €233 | €212 | -€20 | -8.7% |
| Profit (loss) for the period | 9904 | -€48,708 | -€26,337 | +€22,371 | +45.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€48,708 | -€26,337 | +€22,371 | +45.9% |
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 1 November 2026 via checked.be.