VAN DE PUTTE PETER: what changed
Two fiscal 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.
What changed
VAN DE PUTTE PETER
NACE 82.990, Other business support services
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€71,340
2024 · €4.1m-€4.0m
Equity
€11.9m
2024 · €11.9m+€71,340
Cash
€41,266
2024 · €1.3m-€1.3m
Balance sheet total
€12.0m
2024 · €11.9m+€114,610
Largest movements
Assets
- Current investments +€1.4m
up €1.4m (+13.7%), from €10.0m to €11.3m
- Cash -€1.3m
down €1.3m (-96.9%), from €1.3m to €41,266
mainly Current investments (-€1.4m) and Investment in fixed assets (net) (-€98,855)
Equity and liabilities
No liability line moved by more than 1% of the balance sheet total.
Income statement
- Gross operating margin -€4.0m
down €4.0m, from €4.0m to -€68,713
- Financial income -€1.8m
down €1.8m (-84.3%), from €2.1m to €329,847
- Taxes -€1.2m
down €1.2m (-91.9%), from €1.3m to €106,853
- Financial charges -€488,789
down €488,789 (-94.3%), from €518,221 to €29,431
of which Financial charges: -€395,101
- Staff costs -€82,242
down €82,242, from €76,914 to -€5,327
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.
Result 2024
€4.1m
Gross operating margin
-€4.0m
Staff costs
+€82,242
Depreciation
-€22,096
Other operating charges
-€8,651
Other operating items
+€34,635
Financial income
-€1.8m
Financial charges
+€488,789
Taxes
+€1.2m
Result 2025
€71,340
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.
From operations
+€99,312
Investment
-€1.5m
Financing
+€72,224
Cash 2024
€1.3m
From operations (derived)
+€99,312
Net result for the year
+€71,340
Depreciation
+€37,232
Receivables within one year
+€20,263
Smaller working-capital items
-€3,882
Trade debts
+€5,608
Tax, wage and social debts
-€25,922
Accrued charges and deferred income
-€5,327
Investment (derived)
-€1.5m
Investment in fixed assets (net)
-€98,855
Current investments
-€1.4m
Financing
+€72,224
Debts after one year
+€57,327
Current portion of long-term debt
+€14,897
Cash 2025
€41,266
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,930,586 | €12,045,196 | +€114,610 | +1.0% |
| Fixed assets | 21/28 | €519,447 | €581,070 | +€61,623 | +11.9% |
| Tangible fixed assets | 22/27 | €515,699 | €577,322 | +€61,623 | +11.9% |
| Land and buildings | 22 | €513,392 | €498,599 | -€14,792 | -2.9% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €2,307 | €78,723 | +€76,416 | +3312.2% |
| Financial fixed assets | 28 | €3,748 | €3,748 | = | 0.0% |
| Current assets | 29/58 | €11,411,140 | €11,464,126 | +€52,987 | +0.5% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €96,111 | €75,848 | -€20,263 | -21.1% |
| Trade receivables | 40 | €27,399 | €278 | -€27,121 | -99.0% |
| Other amounts receivable | 41 | €68,712 | €75,570 | +€6,858 | +10.0% |
| Current investments | 50/53 | €9,972,649 | €11,342,864 | +€1.4m | +13.7% |
| Cash at bank and in hand | 54/58 | €1,338,800 | €41,266 | -€1.3m | -96.9% |
| Deferred charges and accrued income | 490/1 | €3,580 | €4,149 | +€569 | +15.9% |
| Total equity and liabilities | 10/49 | €11,930,586 | €12,045,196 | +€114,610 | +1.0% |
| Equity | 10/15 | €11,872,005 | €11,943,345 | +€71,340 | +0.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €11,853,405 | €11,924,745 | +€71,340 | +0.6% |
| Tax-exempt reserves | 132 | €1,782,350 | €1,045,600 | -€736,750 | -41.3% |
| Distributable reserves | 133 | €10,071,055 | €10,879,145 | +€808,090 | +8.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €58,582 | €101,851 | +€43,270 | +73.9% |
| Amounts payable after more than one year | 17 | - | €57,327 | +€57,327 | |
| Financial debts | 170/4 | - | €57,327 | +€57,327 | |
| Amounts payable within one year | 42/48 | €53,255 | €44,524 | -€8,730 | -16.4% |
| Current portion of amounts payable after more than one year | 42 | - | €14,897 | +€14,897 | |
| Trade debts | 44 | €16,661 | €22,269 | +€5,608 | +33.7% |
| Suppliers | 440/4 | €16,661 | €22,269 | +€5,608 | +33.7% |
| Taxes, remuneration and social security | 45 | €31,602 | €5,680 | -€25,922 | -82.0% |
| Taxes | 450/3 | €24,256 | €1,126 | -€23,129 | -95.4% |
| Remuneration and social security | 454/9 | €7,346 | €4,554 | -€2,793 | -38.0% |
| Other amounts payable | 47/48 | €4,992 | €1,679 | -€3,313 | -66.4% |
| Accrued charges and deferred income | 492/3 | €5,327 | €0 | -€5,327 | -100.0% |
| Remuneration, social security and pensions | 62 | €76,914 | -€5,327 | -€82,242 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,136 | €37,232 | +€22,096 | +146.0% |
| Other operating charges | 640/8 | €12,954 | €21,605 | +€8,651 | +66.8% |
| Non-recurring operating charges | 66A | €34,635 | €0 | -€34,635 | -100.0% |
| Gross operating margin | 9900 | €3,961,557 | -€68,713 | -€4.0m | |
| Operating profit (loss) | 9901 | €3,821,917 | -€122,222 | -€3.9m | |
| Financial income | 75/76B | €2,104,913 | €329,847 | -€1.8m | -84.3% |
| Recurring financial income | 75 | €2,104,913 | €329,847 | -€1.8m | -84.3% |
| Financial charges | 65/66B | €518,221 | €29,431 | -€488,789 | -94.3% |
| Recurring financial charges | 65 | €424,024 | €28,923 | -€395,101 | -93.2% |
| Non-recurring financial charges | 66B | €94,197 | €508 | -€93,689 | -99.5% |
| Profit (loss) for the period before taxes | 9903 | €5,408,609 | €178,194 | -€5.2m | -96.7% |
| Income taxes | 67/77 | €1,326,551 | €106,853 | -€1.2m | -91.9% |
| Profit (loss) for the period | 9904 | €4,082,058 | €71,340 | -€4.0m | -98.3% |
| Transfer from tax-exempt reserves | 789 | - | €736,750 | +€736,750 | |
| Transfer to tax-exempt reserves | 689 | €842,000 | €0 | -€842,000 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €3,240,058 | €808,090 | -€2.4m | -75.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.