Pukor: what changed
Two fiscal 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.
Pukor
Largest movements
- Cash +€8,926
up €8,926 (+45.9%), from €19,467 to €28,393
mainly Net result for the year (+€14,089) and Other debts (+€11,417)
- Tangible fixed assets -€7,098
down €7,098 (-46.3%), from €15,320 to €8,222
- Receivables within one year -€4,082
down €4,082 (-33.7%), from €12,105 to €8,022
of which Trade receivables: -€4,235
- Contributions -€12,400
down €12,400 (-66.7%), from €18,600 to €6,200
- Other debts +€11,417
up €11,417 (+1957.0%), from €583 to €12,000
- Debts after one year -€6,373
down €6,373 (-100.0%), from €6,373 to €0
- Tax, wage and social debts +€6,233
up €6,233 (+68.6%), from €9,080 to €15,313
- Current portion of long-term debt -€508
down €508 (-7.4%), from €6,881 to €6,373
- Gross operating margin +€14,230
up €14,230 (+108.5%), from €13,111 to €27,341
- Taxes +€3,033
up €3,033 (+226.1%), from €1,342 to €4,374
- Financial income -€308
down €308 (-100.0%), from €308 to €0
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 | €48,381 | €46,494 | -€1,887 | -3.9% |
| Fixed assets | 21/28 | €15,320 | €8,222 | -€7,098 | -46.3% |
| Tangible fixed assets | 22/27 | €15,320 | €8,222 | -€7,098 | -46.3% |
| Furniture and vehicles | 24 | €15,320 | €8,222 | -€7,098 | -46.3% |
| Current assets | 29/58 | €33,060 | €38,271 | +€5,211 | +15.8% |
| Amounts receivable within one year | 40/41 | €12,105 | €8,022 | -€4,082 | -33.7% |
| Trade receivables | 40 | €12,100 | €7,865 | -€4,235 | -35.0% |
| Other amounts receivable | 41 | €5 | €157 | +€153 | +3296.8% |
| Cash at bank and in hand | 54/58 | €19,467 | €28,393 | +€8,926 | +45.9% |
| Deferred charges and accrued income | 490/1 | €1,489 | €1,856 | +€367 | +24.7% |
| Total equity and liabilities | 10/49 | €48,381 | €46,494 | -€1,887 | -3.9% |
| Equity | 10/15 | €24,654 | €11,844 | -€12,811 | -52.0% |
| Contributions | 10/11 | €18,600 | €6,200 | -€12,400 | -66.7% |
| Profit (loss) carried forward | 14 | €6,054 | €5,644 | -€411 | -6.8% |
| Amounts payable | 17/49 | €23,727 | €34,650 | +€10,923 | +46.0% |
| Amounts payable after more than one year | 17 | €6,373 | €0 | -€6,373 | -100.0% |
| Financial debts | 170/4 | €6,373 | €0 | -€6,373 | -100.0% |
| Amounts payable within one year | 42/48 | €17,353 | €34,324 | +€16,971 | +97.8% |
| Current portion of amounts payable after more than one year | 42 | €6,881 | €6,373 | -€508 | -7.4% |
| Trade debts | 44 | €809 | €638 | -€171 | -21.2% |
| Suppliers | 440/4 | €809 | €638 | -€171 | -21.2% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €9,080 | €15,313 | +€6,233 | +68.6% |
| Taxes | 450/3 | €9,080 | €15,313 | +€6,233 | +68.6% |
| Other amounts payable | 47/48 | €583 | €12,000 | +€11,417 | +1957.0% |
| Accrued charges and deferred income | 492/3 | - | €326 | +€326 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,041 | €7,967 | -€74 | -0.9% |
| Other operating charges | 640/8 | €697 | €801 | +€104 | +14.9% |
| Gross operating margin | 9900 | €13,111 | €27,341 | +€14,230 | +108.5% |
| Operating profit (loss) | 9901 | €4,372 | €18,573 | +€14,201 | +324.8% |
| Financial income | 75/76B | €308 | €0 | -€308 | -100.0% |
| Recurring financial income | 75 | €308 | €0 | -€308 | -100.0% |
| Financial charges | 65/66B | €204 | €110 | -€94 | -46.3% |
| Recurring financial charges | 65 | €204 | €110 | -€94 | -46.3% |
| Profit (loss) for the period before taxes | 9903 | €4,476 | €18,464 | +€13,988 | +312.5% |
| Income taxes | 67/77 | €1,342 | €4,374 | +€3,033 | +226.1% |
| Profit (loss) for the period | 9904 | €3,134 | €14,089 | +€10,955 | +349.5% |
| Profit (loss) for the period to be appropriated | 9905 | €3,134 | €14,089 | +€10,955 | +349.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.