M & J PUUR: 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.
M & J PUUR
Largest movements
- Cash +€36,819
up €36,819 (+235%), from €15,661 to €52,480
mainly Net result for the year (+€35,982) and Tax, wage and social debts (+€1,627)
- Receivables within one year +€662
up €662 (+289%), from €229 to €890
of which Other amounts receivable: +€379
- Reserves +€24,653
up €24,653 (+154%), from €16,032 to €40,686
- Profit (loss) carried forward +€11,328
up €11,328, from -€11,328 to €0
- Tax, wage and social debts +€1,627
up €1,627 (+1,306%), from €125 to €1,752
of which Taxes: +€1,616
- Gross operating margin +€48,685
up €48,685, from -€3,375 to €45,311
- Taxes +€6,923
up €6,923 (+6,616%), from €105 to €7,027
- Staff costs +€1,446
new in 2025: €1,446
- Other operating charges -€797
down €797 (-55.0%), from €1,450 to €652
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 | €15,925 | €53,435 | +€37,510 | +236% |
| Fixed assets | 21/28 | €0 | - | = | |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €15,925 | €53,435 | +€37,510 | +236% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €229 | €890 | +€662 | +289% |
| Trade receivables | 40 | €0 | €283 | +€283 | |
| Other amounts receivable | 41 | €229 | €607 | +€379 | +166% |
| Cash at bank and in hand | 54/58 | €15,661 | €52,480 | +€36,819 | +235% |
| Deferred charges and accrued income | 490/1 | €36 | €65 | +€29 | +80.9% |
| Total equity and liabilities | 10/49 | €15,925 | €53,435 | +€37,510 | +236% |
| Equity | 10/15 | €14,704 | €50,686 | +€35,982 | +245% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €16,032 | €40,686 | +€24,653 | +154% |
| Distributable reserves | 133 | €16,032 | €40,686 | +€24,653 | +154% |
| Profit (loss) carried forward | 14 | -€11,328 | €0 | +€11,328 | |
| Amounts payable | 17/49 | €1,221 | €2,749 | +€1,528 | +125% |
| Amounts payable within one year | 42/48 | €1,221 | €2,710 | +€1,489 | +122% |
| Trade debts | 44 | €44 | €36 | -€7 | -16.4% |
| Suppliers | 440/4 | €44 | €36 | -€7 | -16.4% |
| Taxes, remuneration and social security | 45 | €125 | €1,752 | +€1,627 | +1,306% |
| Taxes | 450/3 | €125 | €1,741 | +€1,616 | +1,297% |
| Remuneration and social security | 454/9 | - | €11 | +€11 | |
| Other amounts payable | 47/48 | €1,053 | €922 | -€132 | -12.5% |
| Accrued charges and deferred income | 492/3 | €0 | €39 | +€39 | |
| Remuneration, social security and pensions | 62 | - | €1,446 | +€1,446 | |
| Other operating charges | 640/8 | €1,450 | €652 | -€797 | -55.0% |
| Gross operating margin | 9900 | -€3,375 | €45,311 | +€48,685 | |
| Operating profit (loss) | 9901 | -€4,825 | €43,213 | +€48,037 | |
| Financial income | 75/76B | €87 | €0 | -€87 | -99.9% |
| Recurring financial income | 75 | €87 | €0 | -€87 | -99.9% |
| Financial charges | 65/66B | €70 | €204 | +€133 | +189% |
| Recurring financial charges | 65 | €70 | €204 | +€133 | +189% |
| Profit (loss) for the period before taxes | 9903 | -€4,808 | €43,009 | +€47,817 | |
| Income taxes | 67/77 | €105 | €7,027 | +€6,923 | +6,616% |
| Profit (loss) for the period | 9904 | -€4,913 | €35,982 | +€40,895 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,913 | €35,982 | +€40,895 |
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.