PUIG CONSULT: 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.
PUIG CONSULT
Largest movements
- Receivables within one year +€32,106
up €32,106 (+148%), from €21,683 to €53,789
of which Other amounts receivable: +€26,844
- Tangible fixed assets -€7,409
down €7,409 (-25.9%), from €28,573 to €21,165
- Cash +€1,208
up €1,208 (+4.8%), from €24,957 to €26,165
mainly Net result for the year (+€30,119) and Tax, wage and social debts (+€7,662)
- Profit (loss) carried forward +€30,119
up €30,119 (+73.3%), from €41,094 to €71,213
- Other debts -€7,891
down €7,891 (-100%), from €7,891 to €0
- Tax, wage and social debts +€7,662
up €7,662 (+38.1%), from €20,102 to €27,764
of which Taxes: +€7,662
- Trade debts -€4,092
down €4,092 (-71.8%), from €5,702 to €1,610
- Gross operating margin +€6,421
up €6,421 (+14.8%), from €43,318 to €49,739
- Taxes +€3,807
up €3,807 (+68.3%), from €5,576 to €9,383
- Other operating charges -€3,625
down €3,625 (-81.8%), from €4,432 to €807
- Financial charges +€1,507
up €1,507 (+118%), from €1,278 to €2,785
- Financial income +€763
up €763 (+7,630,000%), from €0 to €763
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 | €77,789 | €103,586 | +€25,797 | +33.2% |
| Fixed assets | 21/28 | €28,573 | €21,165 | -€7,409 | -25.9% |
| Tangible fixed assets | 22/27 | €28,573 | €21,165 | -€7,409 | -25.9% |
| Furniture and vehicles | 24 | €28,573 | €21,165 | -€7,409 | -25.9% |
| Current assets | 29/58 | €49,216 | €82,422 | +€33,206 | +67.5% |
| Amounts receivable within one year | 40/41 | €21,683 | €53,789 | +€32,106 | +148% |
| Trade receivables | 40 | €21,683 | €26,945 | +€5,262 | +24.3% |
| Other amounts receivable | 41 | - | €26,844 | +€26,844 | |
| Cash at bank and in hand | 54/58 | €24,957 | €26,165 | +€1,208 | +4.8% |
| Deferred charges and accrued income | 490/1 | €2,576 | €2,467 | -€109 | -4.2% |
| Total equity and liabilities | 10/49 | €77,789 | €103,586 | +€25,797 | +33.2% |
| Equity | 10/15 | €44,094 | €74,213 | +€30,119 | +68.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,094 | €71,213 | +€30,119 | +73.3% |
| Amounts payable | 17/49 | €33,695 | €29,374 | -€4,321 | -12.8% |
| Amounts payable within one year | 42/48 | €33,695 | €29,374 | -€4,321 | -12.8% |
| Trade debts | 44 | €5,702 | €1,610 | -€4,092 | -71.8% |
| Suppliers | 440/4 | €5,702 | €1,610 | -€4,092 | -71.8% |
| Taxes, remuneration and social security | 45 | €20,102 | €27,764 | +€7,662 | +38.1% |
| Taxes | 450/3 | €20,102 | €27,764 | +€7,662 | +38.1% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €7,891 | €0 | -€7,891 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,737 | €7,409 | +€672 | +10.0% |
| Other operating charges | 640/8 | €4,432 | €807 | -€3,625 | -81.8% |
| Gross operating margin | 9900 | €43,318 | €49,739 | +€6,421 | +14.8% |
| Operating profit (loss) | 9901 | €32,149 | €41,524 | +€9,375 | +29.2% |
| Financial income | 75/76B | €0 | €763 | +€763 | +7,630,000% |
| Recurring financial income | 75 | €0 | €763 | +€763 | +7,630,000% |
| Financial charges | 65/66B | €1,278 | €2,785 | +€1,507 | +118% |
| Recurring financial charges | 65 | €1,278 | €2,785 | +€1,507 | +118% |
| Profit (loss) for the period before taxes | 9903 | €30,871 | €39,501 | +€8,631 | +28.0% |
| Income taxes | 67/77 | €5,576 | €9,383 | +€3,807 | +68.3% |
| Profit (loss) for the period | 9904 | €25,295 | €30,119 | +€4,824 | +19.1% |
| Profit (loss) for the period to be appropriated | 9905 | €25,295 | €30,119 | +€4,824 | +19.1% |
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.