PûR: 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.
PûR
Largest movements
- Current investments +€4,733
up €4,733 (+332%), from €1,427 to €6,159
- Intangible fixed assets -€2,900
down €2,900 (-57.1%), from €5,075 to €2,175
- Receivables within one year -€1,987
down €1,987 (-81.9%), from €2,427 to €440
of which Trade receivables: -€2,200
- Stocks and contracts -€1,696
down €1,696 (-17.6%), from €9,631 to €7,935
- Tangible fixed assets -€763
down €763 (-10.5%), from €7,303 to €6,539
of which Other tangible fixed assets: -€1,347
- Debts after one year +€5,913
up €5,913 (+47.7%), from €12,387 to €18,300
- Tax, wage and social debts -€3,499
down €3,499 (-41.7%), from €8,384 to €4,885
of which Remuneration and social security: -€2,129
- Trade debts -€3,161
down €3,161 (-13.1%), from €24,154 to €20,994
- Other debts -€2,770
down €2,770 (-9.8%), from €28,326 to €25,556
- Short-term financial debts +€646
up €646 (+40.8%), from €1,582 to €2,228
- Gross operating margin -€24,655
down €24,655 (-36.9%), from €66,764 to €42,109
- Staff costs -€14,793
down €14,793 (-31.9%), from €46,386 to €31,593
- Financial charges -€1,271
down €1,271 (-42.4%), from €2,998 to €1,727
- Other operating charges +€738
up €738 (+32.8%), from €2,254 to €2,992
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 | €37,180 | €34,938 | -€2,242 | -6.0% |
| Fixed assets | 21/28 | €16,268 | €12,604 | -€3,663 | -22.5% |
| Intangible fixed assets | 21 | €5,075 | €2,175 | -€2,900 | -57.1% |
| Tangible fixed assets | 22/27 | €7,303 | €6,539 | -€763 | -10.5% |
| Plant, machinery and equipment | 23 | €2,708 | €2,053 | -€655 | -24.2% |
| Furniture and vehicles | 24 | €268 | €1,507 | +€1,239 | +462% |
| Other tangible fixed assets | 26 | €4,327 | €2,979 | -€1,347 | -31.1% |
| Financial fixed assets | 28 | €3,890 | €3,890 | = | 0.0% |
| Current assets | 29/58 | €20,912 | €22,334 | +€1,421 | +6.8% |
| Stocks and contracts in progress | 3 | €9,631 | €7,935 | -€1,696 | -17.6% |
| Stocks | 30/36 | €9,631 | €7,935 | -€1,696 | -17.6% |
| Amounts receivable within one year | 40/41 | €2,427 | €440 | -€1,987 | -81.9% |
| Trade receivables | 40 | €2,410 | €209 | -€2,200 | -91.3% |
| Other amounts receivable | 41 | €18 | €231 | +€213 | +1,208% |
| Current investments | 50/53 | €1,427 | €6,159 | +€4,733 | +332% |
| Cash at bank and in hand | 54/58 | €7,186 | €7,604 | +€418 | +5.8% |
| Deferred charges and accrued income | 490/1 | €241 | €195 | -€46 | -19.2% |
| Total equity and liabilities | 10/49 | €37,180 | €34,938 | -€2,242 | -6.0% |
| Equity | 10/15 | -€41,946 | -€41,680 | +€266 | +0.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €20 | €20 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €20 | €20 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€60,566 | -€60,300 | +€266 | +0.4% |
| Amounts payable | 17/49 | €79,126 | €76,618 | -€2,508 | -3.2% |
| Amounts payable after more than one year | 17 | €12,387 | €18,300 | +€5,913 | +47.7% |
| Financial debts | 170/4 | €12,387 | €18,300 | +€5,913 | +47.7% |
| Amounts payable within one year | 42/48 | €66,739 | €58,318 | -€8,421 | -12.6% |
| Current portion of amounts payable after more than one year | 42 | €4,293 | €4,656 | +€363 | +8.5% |
| Financial debts | 43 | €1,582 | €2,228 | +€646 | +40.8% |
| Credit institutions | 430/8 | €1,582 | €2,228 | +€646 | +40.8% |
| Trade debts | 44 | €24,154 | €20,994 | -€3,161 | -13.1% |
| Suppliers | 440/4 | €24,154 | €20,994 | -€3,161 | -13.1% |
| Taxes, remuneration and social security | 45 | €8,384 | €4,885 | -€3,499 | -41.7% |
| Taxes | 450/3 | €3,627 | €2,257 | -€1,370 | -37.8% |
| Remuneration and social security | 454/9 | €4,757 | €2,628 | -€2,129 | -44.8% |
| Other amounts payable | 47/48 | €28,326 | €25,556 | -€2,770 | -9.8% |
| Remuneration, social security and pensions | 62 | €46,386 | €31,593 | -€14,793 | -31.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,295 | €5,378 | +€83 | +1.6% |
| Other operating charges | 640/8 | €2,254 | €2,992 | +€738 | +32.8% |
| Gross operating margin | 9900 | €66,764 | €42,109 | -€24,655 | -36.9% |
| Operating profit (loss) | 9901 | €12,829 | €2,146 | -€10,683 | -83.3% |
| Financial income | 75/76B | €68 | €50 | -€18 | -26.6% |
| Recurring financial income | 75 | €68 | €50 | -€18 | -26.6% |
| Financial charges | 65/66B | €2,998 | €1,727 | -€1,271 | -42.4% |
| Recurring financial charges | 65 | €2,998 | €1,727 | -€1,271 | -42.4% |
| Profit (loss) for the period before taxes | 9903 | €9,899 | €469 | -€9,429 | -95.3% |
| Income taxes | 67/77 | €148 | €204 | +€56 | +38.1% |
| Profit (loss) for the period | 9904 | €9,751 | €266 | -€9,486 | -97.3% |
| Profit (loss) for the period to be appropriated | 9905 | €9,751 | €266 | -€9,486 | -97.3% |
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 14 October 2026 via checked.be.