Van de Putte Consulting: 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.
Van de Putte Consulting
Largest movements
- Cash +€28,648
up €28,648 (+14.8%), from €193,410 to €222,058
mainly Other debts (+€62,101) and Net result for the year (+€58,652)
- Tangible fixed assets -€20,056
down €20,056 (-35.1%), from €57,086 to €37,030
of which Furniture and vehicles: -€17,184
- Receivables within one year +€10,901
up €10,901 (+52.0%), from €20,972 to €31,873
of which Other amounts receivable: +€10,176
- Other debts +€62,101
up €62,101 (+384%), from €16,184 to €78,285
- Reserves -€19,394
down €19,394 (-13.0%), from €149,524 to €130,130
of which Distributable reserves: -€12,535
- Debts after one year -€14,361
down €14,361 (-47.8%), from €30,013 to €15,652
- Trade debts -€8,553
down €8,553 (-49.6%), from €17,239 to €8,686
- Staff costs -€14,098
down €14,098 (-13.2%), from €107,202 to €93,104
- Financial charges -€8,807
down €8,807 (-80.6%), from €10,927 to €2,120
- Taxes +€6,131
up €6,131 (+29.9%), from €20,530 to €26,661
- Depreciation +€4,856
up €4,856 (+31.9%), from €15,200 to €20,056
- Gross operating margin -€3,932
down €3,932 (-1.9%), from €202,028 to €198,096
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 | €273,251 | €292,140 | +€18,889 | +6.9% |
| Fixed assets | 21/28 | €57,405 | €37,349 | -€20,056 | -34.9% |
| Tangible fixed assets | 22/27 | €57,086 | €37,030 | -€20,056 | -35.1% |
| Land and buildings | 22 | €1,391 | - | -€1,391 | |
| Plant, machinery and equipment | 23 | €6,141 | €4,660 | -€1,481 | -24.1% |
| Furniture and vehicles | 24 | €49,554 | €32,370 | -€17,184 | -34.7% |
| Financial fixed assets | 28 | €319 | €319 | = | 0.0% |
| Current assets | 29/58 | €215,846 | €254,791 | +€38,945 | +18.0% |
| Amounts receivable within one year | 40/41 | €20,972 | €31,873 | +€10,901 | +52.0% |
| Trade receivables | 40 | €12,036 | €12,761 | +€725 | +6.0% |
| Other amounts receivable | 41 | €8,936 | €19,112 | +€10,176 | +114% |
| Cash at bank and in hand | 54/58 | €193,410 | €222,058 | +€28,648 | +14.8% |
| Deferred charges and accrued income | 490/1 | €1,464 | €860 | -€604 | -41.3% |
| Total equity and liabilities | 10/49 | €273,251 | €292,140 | +€18,889 | +6.9% |
| Equity | 10/15 | €168,116 | €148,722 | -€19,394 | -11.5% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €149,524 | €130,130 | -€19,394 | -13.0% |
| Non-distributable reserves | 130/1 | €6,859 | - | -€6,859 | |
| Reserves not available under the articles | 1311 | €6,859 | - | -€6,859 | |
| Distributable reserves | 133 | €142,665 | €130,130 | -€12,535 | -8.8% |
| Amounts payable | 17/49 | €105,135 | €143,418 | +€38,283 | +36.4% |
| Amounts payable after more than one year | 17 | €30,013 | €15,652 | -€14,361 | -47.8% |
| Financial debts | 170/4 | €30,013 | €15,652 | -€14,361 | -47.8% |
| Amounts payable within one year | 42/48 | €75,122 | €127,766 | +€52,644 | +70.1% |
| Current portion of amounts payable after more than one year | 42 | €12,700 | €13,773 | +€1,073 | +8.4% |
| Trade debts | 44 | €17,239 | €8,686 | -€8,553 | -49.6% |
| Suppliers | 440/4 | €17,239 | €8,686 | -€8,553 | -49.6% |
| Taxes, remuneration and social security | 45 | €28,999 | €27,022 | -€1,977 | -6.8% |
| Taxes | 450/3 | €11,381 | €16,009 | +€4,628 | +40.7% |
| Remuneration and social security | 454/9 | €17,618 | €11,013 | -€6,605 | -37.5% |
| Other amounts payable | 47/48 | €16,184 | €78,285 | +€62,101 | +384% |
| Non-recurring operating income | 76A | €2,715 | - | -€2,715 | |
| Remuneration, social security and pensions | 62 | €107,202 | €93,104 | -€14,098 | -13.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,200 | €20,056 | +€4,856 | +31.9% |
| Other operating charges | 640/8 | €1,727 | €561 | -€1,166 | -67.5% |
| Gross operating margin | 9900 | €202,028 | €198,096 | -€3,932 | -1.9% |
| Operating profit (loss) | 9901 | €77,899 | €84,375 | +€6,476 | +8.3% |
| Financial income | 75/76B | €3,435 | €3,058 | -€377 | -11.0% |
| Recurring financial income | 75 | €3,435 | €3,058 | -€377 | -11.0% |
| Financial charges | 65/66B | €10,927 | €2,120 | -€8,807 | -80.6% |
| Recurring financial charges | 65 | €10,927 | €2,120 | -€8,807 | -80.6% |
| Profit (loss) for the period before taxes | 9903 | €70,407 | €85,313 | +€14,906 | +21.2% |
| Income taxes | 67/77 | €20,530 | €26,661 | +€6,131 | +29.9% |
| Profit (loss) for the period | 9904 | €49,877 | €58,652 | +€8,775 | +17.6% |
| Profit (loss) for the period to be appropriated | 9905 | €49,877 | €58,652 | +€8,775 | +17.6% |
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 27 October 2026 via checked.be.