Van Den Putte aannemingen: 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 Den Putte aannemingen
Largest movements
- Cash +€92,372
up €92,372 (+38.6%), from €239,442 to €331,814
mainly Net result for the year (+€78,019) and Depreciation (+€74,892)
- Stocks and contracts +€78,797
up €78,797 (+515%), from €15,300 to €94,097
- Receivables within one year -€64,479
down €64,479 (-57.4%), from €112,390 to €47,911
of which Trade receivables: -€45,321
- Tangible fixed assets -€60,337
down €60,337 (-25.8%), from €234,291 to €173,954
of which Furniture and vehicles: -€31,276
- Other debts +€31,000
up €31,000 (+60.2%), from €51,489 to €82,489
- Reserves +€22,643
up €22,643 (+5.6%), from €404,819 to €427,462
- Debts after one year -€7,869
down €7,869 (-28.0%), from €28,113 to €20,244
- Trade debts -€6,981
down €6,981 (-7.9%), from €87,972 to €80,991
- Gross operating margin +€49,529
up €49,529 (+23.7%), from €208,985 to €258,514
- Staff costs +€41,170
up €41,170 (+146%), from €28,177 to €69,347
- Depreciation +€3,150
up €3,150 (+4.4%), from €71,742 to €74,892
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 | €611,900 | €655,262 | +€43,362 | +7.1% |
| Fixed assets | 21/28 | €234,291 | €173,954 | -€60,337 | -25.8% |
| Tangible fixed assets | 22/27 | €234,291 | €173,954 | -€60,337 | -25.8% |
| Land and buildings | 22 | €32,500 | €32,500 | = | 0.0% |
| Plant, machinery and equipment | 23 | €92,336 | €63,275 | -€29,061 | -31.5% |
| Furniture and vehicles | 24 | €109,455 | €78,179 | -€31,276 | -28.6% |
| Current assets | 29/58 | €377,609 | €481,308 | +€103,699 | +27.5% |
| Stocks and contracts in progress | 3 | €15,300 | €94,097 | +€78,797 | +515% |
| Contracts in progress | 37 | €15,300 | €94,097 | +€78,797 | +515% |
| Amounts receivable within one year | 40/41 | €112,390 | €47,911 | -€64,479 | -57.4% |
| Trade receivables | 40 | €83,219 | €37,898 | -€45,321 | -54.5% |
| Other amounts receivable | 41 | €29,171 | €10,013 | -€19,158 | -65.7% |
| Cash at bank and in hand | 54/58 | €239,442 | €331,814 | +€92,372 | +38.6% |
| Deferred charges and accrued income | 490/1 | €10,477 | €7,486 | -€2,991 | -28.5% |
| Total equity and liabilities | 10/49 | €611,900 | €655,262 | +€43,362 | +7.1% |
| Equity | 10/15 | €414,819 | €437,462 | +€22,643 | +5.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €404,819 | €427,462 | +€22,643 | +5.6% |
| Distributable reserves | 133 | €404,819 | €427,462 | +€22,643 | +5.6% |
| Amounts payable | 17/49 | €197,081 | €217,800 | +€20,719 | +10.5% |
| Amounts payable after more than one year | 17 | €28,113 | €20,244 | -€7,869 | -28.0% |
| Financial debts | 170/4 | €28,113 | €20,244 | -€7,869 | -28.0% |
| Amounts payable within one year | 42/48 | €168,968 | €197,556 | +€28,588 | +16.9% |
| Current portion of amounts payable after more than one year | 42 | €7,587 | €7,869 | +€282 | +3.7% |
| Trade debts | 44 | €87,972 | €80,991 | -€6,981 | -7.9% |
| Suppliers | 440/4 | €87,972 | €80,991 | -€6,981 | -7.9% |
| Taxes, remuneration and social security | 45 | €21,920 | €26,207 | +€4,287 | +19.6% |
| Taxes | 450/3 | €13,989 | €11,289 | -€2,700 | -19.3% |
| Remuneration and social security | 454/9 | €7,930 | €14,918 | +€6,987 | +88.1% |
| Other amounts payable | 47/48 | €51,489 | €82,489 | +€31,000 | +60.2% |
| Non-recurring operating income | 76A | €1,036 | €1,410 | +€374 | +36.1% |
| Remuneration, social security and pensions | 62 | €28,177 | €69,347 | +€41,170 | +146% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71,742 | €74,892 | +€3,150 | +4.4% |
| Other operating charges | 640/8 | €3,077 | €3,265 | +€189 | +6.1% |
| Gross operating margin | 9900 | €208,985 | €258,514 | +€49,529 | +23.7% |
| Operating profit (loss) | 9901 | €105,990 | €111,010 | +€5,020 | +4.7% |
| Financial income | 75/76B | €426 | €941 | +€515 | +121% |
| Recurring financial income | 75 | €426 | €941 | +€515 | +121% |
| Financial charges | 65/66B | €3,329 | €3,785 | +€455 | +13.7% |
| Recurring financial charges | 65 | €3,329 | €3,785 | +€455 | +13.7% |
| Profit (loss) for the period before taxes | 9903 | €103,086 | €108,166 | +€5,080 | +4.9% |
| Income taxes | 67/77 | €28,499 | €30,147 | +€1,648 | +5.8% |
| Profit (loss) for the period | 9904 | €74,588 | €78,019 | +€3,431 | +4.6% |
| Profit (loss) for the period to be appropriated | 9905 | €74,588 | €78,019 | +€3,431 | +4.6% |
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 23 October 2026 via checked.be.