VANDE PUTTE JOHN: 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.
VANDE PUTTE JOHN
Largest movements
- Receivables after one year -€18,520
down €18,520 (-32.8%), from €56,493 to €37,973
- Cash +€3,139
up €3,139 (+569%), from €551 to €3,690
mainly Receivables after one year (+€18,520) and Provisions (+€4,600)
- Receivables within one year -€2,143
down €2,143 (-93.9%), from €2,284 to €140
- Tangible fixed assets -€2,037
down €2,037 (-78.0%), from €2,613 to €576
of which Furniture and vehicles: -€1,820
- Other debts -€16,650
down €16,650 (-83.3%), from €20,000 to €3,350
- Reserves -€8,453
down €8,453 (-38.0%), from €22,253 to €13,801
- Provisions +€4,600
new in 2025: €4,600
- Trade debts +€1,017
up €1,017 (+95.9%), from €1,061 to €2,078
- Gross operating margin +€3,423
up €3,423 (+70.5%), from -€4,853 to -€1,430
- Financial charges -€1,597
down €1,597 (-98.5%), from €1,621 to €24
- Depreciation -€744
down €744 (-26.7%), from €2,780 to €2,037
- Other operating charges -€240
down €240 (-39.9%), from €602 to €362
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 | €61,940 | €42,379 | -€19,561 | -31.6% |
| Fixed assets | 21/28 | €2,613 | €576 | -€2,037 | -78.0% |
| Tangible fixed assets | 22/27 | €2,613 | €576 | -€2,037 | -78.0% |
| Plant, machinery and equipment | 23 | €217 | - | -€217 | |
| Furniture and vehicles | 24 | €2,396 | €576 | -€1,820 | -76.0% |
| Current assets | 29/58 | €59,327 | €41,803 | -€17,524 | -29.5% |
| Amounts receivable after more than one year | 29 | €56,493 | €37,973 | -€18,520 | -32.8% |
| Other amounts receivable | 291 | €56,493 | €37,973 | -€18,520 | -32.8% |
| Amounts receivable within one year | 40/41 | €2,284 | €140 | -€2,143 | -93.9% |
| Other amounts receivable | 41 | €2,284 | €140 | -€2,143 | -93.9% |
| Cash at bank and in hand | 54/58 | €551 | €3,690 | +€3,139 | +569% |
| Total equity and liabilities | 10/49 | €61,940 | €42,379 | -€19,561 | -31.6% |
| Equity | 10/15 | €40,803 | €32,351 | -€8,453 | -20.7% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €22,253 | €13,801 | -€8,453 | -38.0% |
| Distributable reserves | 133 | €22,253 | €13,801 | -€8,453 | -38.0% |
| Provisions and deferred taxes | 16 | - | €4,600 | +€4,600 | |
| Provisions for liabilities and charges | 160/5 | - | €4,600 | +€4,600 | |
| Other liabilities and charges | 164/5 | - | €4,600 | +€4,600 | |
| Amounts payable | 17/49 | €21,137 | €5,428 | -€15,709 | -74.3% |
| Amounts payable within one year | 42/48 | €21,137 | €5,428 | -€15,709 | -74.3% |
| Trade debts | 44 | €1,061 | €2,078 | +€1,017 | +95.9% |
| Suppliers | 440/4 | €1,061 | €2,078 | +€1,017 | +95.9% |
| Taxes, remuneration and social security | 45 | €76 | - | -€76 | |
| Taxes | 450/3 | €76 | - | -€76 | |
| Other amounts payable | 47/48 | €20,000 | €3,350 | -€16,650 | -83.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,780 | €2,037 | -€744 | -26.7% |
| Other operating charges | 640/8 | €602 | €362 | -€240 | -39.9% |
| Non-recurring operating charges | 66A | - | €4,600 | +€4,600 | |
| Gross operating margin | 9900 | -€4,853 | -€1,430 | +€3,423 | +70.5% |
| Operating profit (loss) | 9901 | -€8,236 | -€8,429 | -€193 | -2.3% |
| Financial charges | 65/66B | €1,621 | €24 | -€1,597 | -98.5% |
| Recurring financial charges | 65 | €1,621 | €24 | -€1,597 | -98.5% |
| Profit (loss) for the period before taxes | 9903 | -€9,856 | -€8,453 | +€1,404 | +14.2% |
| Profit (loss) for the period | 9904 | -€9,856 | -€8,453 | +€1,404 | +14.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,856 | -€8,453 | +€1,404 | +14.2% |
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 17 October 2026 via checked.be.