PUERIS: 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.
PUERIS
Largest movements
- Tangible fixed assets -€19,087
down €19,087 (-4.2%), from €456,727 to €437,640
of which Land and buildings: -€15,329
- Deferred charges and accrued income -€5,511
down €5,511 (-77.9%), from €7,072 to €1,561
- Profit (loss) carried forward -€25,293
down €25,293 (-35.2%), from -€71,812 to -€97,105
- Other debts +€9,613
up €9,613 (+12.1%), from €79,274 to €88,888
- Trade debts -€6,593
down €6,593 (-48.6%), from €13,566 to €6,972
- Gross operating margin -€7,133
down €7,133 (-31.3%), from €22,769 to €15,636
- Other operating charges +€2,583
up €2,583 (+36.7%), from €7,039 to €9,623
- Depreciation +€1,894
up €1,894 (+7.3%), from €25,891 to €27,784
- Taxes +€1,033
up €1,033 (+243.5%), from €424 to €1,458
- Financial charges +€873
up €873 (+73.3%), from €1,191 to €2,064
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 | €468,885 | €445,533 | -€23,352 | -5.0% |
| Fixed assets | 21/28 | €456,727 | €437,640 | -€19,087 | -4.2% |
| Tangible fixed assets | 22/27 | €456,727 | €437,640 | -€19,087 | -4.2% |
| Land and buildings | 22 | €410,767 | €395,438 | -€15,329 | -3.7% |
| Plant, machinery and equipment | 23 | €19,551 | €19,215 | -€336 | -1.7% |
| Furniture and vehicles | 24 | €26,409 | €22,987 | -€3,422 | -13.0% |
| Current assets | 29/58 | €12,158 | €7,893 | -€4,266 | -35.1% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Trade receivables | 40 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €5,086 | €6,332 | +€1,246 | +24.5% |
| Deferred charges and accrued income | 490/1 | €7,072 | €1,561 | -€5,511 | -77.9% |
| Total equity and liabilities | 10/49 | €468,885 | €445,533 | -€23,352 | -5.0% |
| Equity | 10/15 | €111,788 | €86,495 | -€25,293 | -22.6% |
| Contributions | 10/11 | €183,600 | €183,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€71,812 | -€97,105 | -€25,293 | -35.2% |
| Amounts payable | 17/49 | €357,097 | €359,038 | +€1,941 | +0.5% |
| Amounts payable after more than one year | 17 | €261,720 | €261,720 | = | 0.0% |
| Financial debts | 170/4 | €249,520 | €249,520 | = | 0.0% |
| Other amounts payable | 178/9 | €12,200 | €12,200 | = | 0.0% |
| Amounts payable within one year | 42/48 | €95,377 | €97,318 | +€1,941 | +2.0% |
| Current portion of amounts payable after more than one year | 42 | €2,112 | €0 | -€2,112 | -100.0% |
| Trade debts | 44 | €13,566 | €6,972 | -€6,593 | -48.6% |
| Suppliers | 440/4 | €13,566 | €6,972 | -€6,593 | -48.6% |
| Taxes, remuneration and social security | 45 | €424 | €1,458 | +€1,033 | +243.5% |
| Taxes | 450/3 | €424 | €1,458 | +€1,033 | +243.5% |
| Other amounts payable | 47/48 | €79,274 | €88,888 | +€9,613 | +12.1% |
| Non-recurring operating income | 76A | €500 | €0 | -€500 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,891 | €27,784 | +€1,894 | +7.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €7,039 | €9,623 | +€2,583 | +36.7% |
| Gross operating margin | 9900 | €22,769 | €15,636 | -€7,133 | -31.3% |
| Operating profit (loss) | 9901 | -€10,161 | -€21,771 | -€11,610 | -114.3% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €1,191 | €2,064 | +€873 | +73.3% |
| Recurring financial charges | 65 | €1,191 | €2,064 | +€873 | +73.3% |
| Profit (loss) for the period before taxes | 9903 | -€11,352 | -€23,835 | -€12,484 | -110.0% |
| Income taxes | 67/77 | €424 | €1,458 | +€1,033 | +243.5% |
| Profit (loss) for the period | 9904 | -€11,776 | -€25,293 | -€13,517 | -114.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,776 | -€25,293 | -€13,517 | -114.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.