VAN dER PUTTEN: 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 dER PUTTEN
Largest movements
- Cash -€758,679
down €758,679 (-92.6%), from €819,543 to €60,864
mainly Investment in fixed assets (net) (-€457,704) and Current investments (-€418,590)
- Current investments +€418,590
up €418,590 (+5.3%), from €7.9m to €8.3m
- Tangible fixed assets +€407,730
up €407,730 (+25.4%), from €1.6m to €2.0m
of which Land and buildings: +€562,511
- Receivables after one year +€199,421
up €199,421 (+6.3%), from €3.2m to €3.4m
- Debts after one year +€158,429
up €158,429 (+14.1%), from €1.1m to €1.3m
- Financial income +€172,879
up €172,879 (+49.5%), from €349,505 to €522,385
of which Financial income: +€173,332
- Financial charges +€90,494
up €90,494 (+128.5%), from €70,397 to €160,892
- Other operating charges +€34,899
up €34,899 (+490.2%), from €7,119 to €42,017
- Depreciation +€17,067
up €17,067 (+51.9%), from €32,906 to €49,974
- Taxes +€11,839
up €11,839 (+28.4%), from €41,659 to €53,498
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €14,883,565 | €15,208,505 | +€324,941 | +2.2% |
| Fixed assets | 21/28 | €1,606,963 | €2,014,693 | +€407,730 | +25.4% |
| Tangible fixed assets | 22/27 | €1,606,963 | €2,014,693 | +€407,730 | +25.4% |
| Land and buildings | 22 | €1,358,905 | €1,921,416 | +€562,511 | +41.4% |
| Plant, machinery and equipment | 23 | €663 | €1,361 | +€698 | +105.3% |
| Furniture and vehicles | 24 | €431 | €205 | -€226 | -52.5% |
| Other tangible fixed assets | 26 | €246,964 | €91,711 | -€155,252 | -62.9% |
| Current assets | 29/58 | €13,276,602 | €13,193,812 | -€82,790 | -0.6% |
| Amounts receivable after more than one year | 29 | €3,152,494 | €3,351,915 | +€199,421 | +6.3% |
| Other amounts receivable | 291 | €3,152,494 | €3,351,915 | +€199,421 | +6.3% |
| Amounts receivable within one year | 40/41 | €1,397,671 | €1,455,550 | +€57,879 | +4.1% |
| Other amounts receivable | 41 | €1,397,671 | €1,455,550 | +€57,879 | +4.1% |
| Current investments | 50/53 | €7,906,893 | €8,325,483 | +€418,590 | +5.3% |
| Cash at bank and in hand | 54/58 | €819,543 | €60,864 | -€758,679 | -92.6% |
| Total equity and liabilities | 10/49 | €14,883,565 | €15,208,505 | +€324,941 | +2.2% |
| Equity | 10/15 | €13,493,893 | €13,497,302 | +€3,410 | 0.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €13,487,693 | €13,491,102 | +€3,410 | 0.0% |
| Distributable reserves | 133 | €13,487,693 | €13,491,102 | +€3,410 | 0.0% |
| Amounts payable | 17/49 | €1,389,672 | €1,711,203 | +€321,531 | +23.1% |
| Amounts payable after more than one year | 17 | €1,119,933 | €1,278,362 | +€158,429 | +14.1% |
| Financial debts | 170/4 | €1,119,933 | €1,278,362 | +€158,429 | +14.1% |
| Amounts payable within one year | 42/48 | €263,296 | €426,408 | +€163,113 | +62.0% |
| Current portion of amounts payable after more than one year | 42 | €177,977 | €209,757 | +€31,780 | +17.9% |
| Trade debts | 44 | €55,423 | €166,047 | +€110,624 | +199.6% |
| Suppliers | 440/4 | €55,423 | €166,047 | +€110,624 | +199.6% |
| Taxes, remuneration and social security | 45 | €29,896 | €50,605 | +€20,709 | +69.3% |
| Taxes | 450/3 | €29,896 | €50,605 | +€20,709 | +69.3% |
| Accrued charges and deferred income | 492/3 | €6,443 | €6,432 | -€11 | -0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €32,906 | €49,974 | +€17,067 | +51.9% |
| Other operating charges | 640/8 | €7,119 | €42,017 | +€34,899 | +490.2% |
| Gross operating margin | 9900 | €51,638 | €40,985 | -€10,654 | -20.6% |
| Operating profit (loss) | 9901 | €11,613 | -€51,007 | -€62,620 | |
| Financial income | 75/76B | €349,505 | €522,385 | +€172,879 | +49.5% |
| Recurring financial income | 75 | €349,053 | €522,385 | +€173,332 | +49.7% |
| Non-recurring financial income | 76B | €452 | - | -€452 | |
| Financial charges | 65/66B | €70,397 | €160,892 | +€90,494 | +128.5% |
| Recurring financial charges | 65 | €70,397 | €160,892 | +€90,494 | +128.5% |
| Profit (loss) for the period before taxes | 9903 | €290,721 | €310,486 | +€19,766 | +6.8% |
| Income taxes | 67/77 | €41,659 | €53,498 | +€11,839 | +28.4% |
| Profit (loss) for the period | 9904 | €249,062 | €256,988 | +€7,926 | +3.2% |
| Profit (loss) for the period to be appropriated | 9905 | €249,062 | €256,988 | +€7,926 | +3.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.