P*UUR PRO: 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.
P*UUR PRO
Largest movements
- Cash +€27,189
up €27,189 (+47.1%), from €57,780 to €84,969
mainly Net result for the year (+€28,316) and Depreciation (+€21,268)
- Receivables within one year +€19,262
up €19,262 (+7.5%), from €256,613 to €275,876
of which Trade receivables: +€44,509
- Tangible fixed assets -€9,268
down €9,268 (-31.0%), from €29,902 to €20,634
of which Furniture and vehicles: -€6,522
- Deferred charges and accrued income +€4,891
new in 2025: €4,891
- Profit (loss) carried forward +€28,316
up €28,316 (+45.6%), from €62,087 to €90,403
- Other debts +€19,808
up €19,808 (+10,299%), from €192 to €20,000
- Debts after one year -€11,181
down €11,181 (-63.5%), from €17,613 to €6,432
- Tax, wage and social debts +€10,969
up €10,969 (+8.7%), from €125,724 to €136,693
of which Taxes: +€19,385
- Staff costs -€17,442
down €17,442 (-1.6%), from €1.1m to €1.1m
- Gross operating margin +€13,073
up €13,073 (+1.2%), from €1.1m to €1.1m
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 | €344,546 | €386,621 | +€42,075 | +12.2% |
| Fixed assets | 21/28 | €30,152 | €20,884 | -€9,268 | -30.7% |
| Tangible fixed assets | 22/27 | €29,902 | €20,634 | -€9,268 | -31.0% |
| Plant, machinery and equipment | 23 | €2,200 | €480 | -€1,720 | -78.2% |
| Furniture and vehicles | 24 | €25,660 | €19,138 | -€6,522 | -25.4% |
| Other tangible fixed assets | 26 | €2,042 | €1,017 | -€1,025 | -50.2% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €314,394 | €365,736 | +€51,343 | +16.3% |
| Amounts receivable within one year | 40/41 | €256,613 | €275,876 | +€19,262 | +7.5% |
| Trade receivables | 40 | €230,973 | €275,482 | +€44,509 | +19.3% |
| Other amounts receivable | 41 | €25,640 | €394 | -€25,247 | -98.5% |
| Cash at bank and in hand | 54/58 | €57,780 | €84,969 | +€27,189 | +47.1% |
| Deferred charges and accrued income | 490/1 | - | €4,891 | +€4,891 | |
| Total equity and liabilities | 10/49 | €344,546 | €386,621 | +€42,075 | +12.2% |
| Equity | 10/15 | €82,492 | €110,808 | +€28,316 | +34.3% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €1,855 | €1,855 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Profit (loss) carried forward | 14 | €62,087 | €90,403 | +€28,316 | +45.6% |
| Amounts payable | 17/49 | €262,054 | €275,813 | +€13,759 | +5.3% |
| Amounts payable after more than one year | 17 | €17,613 | €6,432 | -€11,181 | -63.5% |
| Financial debts | 170/4 | €17,613 | €6,432 | -€11,181 | -63.5% |
| Amounts payable within one year | 42/48 | €244,425 | €269,380 | +€24,956 | +10.2% |
| Current portion of amounts payable after more than one year | 42 | €72,905 | €69,675 | -€3,230 | -4.4% |
| Trade debts | 44 | €45,401 | €43,013 | -€2,388 | -5.3% |
| Suppliers | 440/4 | €45,401 | €43,013 | -€2,388 | -5.3% |
| Advances received on contracts in progress | 46 | €203 | - | -€203 | |
| Taxes, remuneration and social security | 45 | €125,724 | €136,693 | +€10,969 | +8.7% |
| Taxes | 450/3 | €79 | €19,464 | +€19,385 | +24,526% |
| Remuneration and social security | 454/9 | €125,645 | €117,228 | -€8,417 | -6.7% |
| Other amounts payable | 47/48 | €192 | €20,000 | +€19,808 | +10,299% |
| Accrued charges and deferred income | 492/3 | €16 | - | -€16 | |
| Non-recurring operating income | 76A | - | €1,112 | +€1,112 | |
| Remuneration, social security and pensions | 62 | €1,079,978 | €1,062,536 | -€17,442 | -1.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,838 | €21,268 | +€3,430 | +19.2% |
| Other operating charges | 640/8 | €4,244 | €333 | -€3,911 | -92.1% |
| Non-recurring operating charges | 66A | - | €53 | +€53 | |
| Gross operating margin | 9900 | €1,114,487 | €1,127,560 | +€13,073 | +1.2% |
| Operating profit (loss) | 9901 | €12,427 | €43,370 | +€30,943 | +249% |
| Financial income | 75/76B | €12 | €685 | +€673 | +5,697% |
| Recurring financial income | 75 | €12 | €685 | +€673 | +5,697% |
| Financial charges | 65/66B | €5,017 | €3,634 | -€1,383 | -27.6% |
| Recurring financial charges | 65 | €5,017 | €3,634 | -€1,383 | -27.6% |
| Profit (loss) for the period before taxes | 9903 | €7,422 | €40,420 | +€32,999 | +445% |
| Income taxes | 67/77 | €2,718 | €12,104 | +€9,386 | +345% |
| Profit (loss) for the period | 9904 | €4,704 | €28,316 | +€23,612 | +502% |
| Profit (loss) for the period to be appropriated | 9905 | €4,704 | €28,316 | +€23,612 | +502% |
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 15 October 2026 via checked.be.