PURO CATERING: 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.
PURO CATERING
Largest movements
- Receivables within one year -€5,456
down €5,456 (-7.3%), from €74,731 to €69,276
of which Other amounts receivable: -€5,927
- Cash +€1,632
up €1,632 (+40.7%), from €4,006 to €5,638
mainly Receivables within one year (+€5,456) and Depreciation (+€705)
- Trade debts -€2,730
down €2,730 (-14.2%), from €19,289 to €16,559
- Tax, wage and social debts -€2,048
down €2,048 (-81.8%), from €2,502 to €455
of which Taxes: -€2,048
- Gross operating margin -€7,012
down €7,012 (-76.9%), from €9,124 to €2,111
- Taxes -€2,419
down €2,419 (-96.7%), from €2,502 to €83
- Other operating charges +€328
up €328 (+73.5%), from €446 to €773
- Depreciation -€185
down €185 (-20.8%), from €890 to €705
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 | €79,469 | €74,914 | -€4,555 | -5.7% |
| Formation expenses | 20 | €625 | €0 | -€625 | -100% |
| Fixed assets | 21/28 | €80 | €0 | -€80 | -100% |
| Tangible fixed assets | 22/27 | €80 | €0 | -€80 | -100% |
| Plant, machinery and equipment | 23 | €80 | €0 | -€80 | -100% |
| Current assets | 29/58 | €78,764 | €74,914 | -€3,850 | -4.9% |
| Amounts receivable within one year | 40/41 | €74,731 | €69,276 | -€5,456 | -7.3% |
| Trade receivables | 40 | €0 | €472 | +€472 | |
| Other amounts receivable | 41 | €74,731 | €68,804 | -€5,927 | -7.9% |
| Cash at bank and in hand | 54/58 | €4,006 | €5,638 | +€1,632 | +40.7% |
| Deferred charges and accrued income | 490/1 | €27 | €0 | -€27 | -100% |
| Total equity and liabilities | 10/49 | €79,469 | €74,914 | -€4,555 | -5.7% |
| Equity | 10/15 | €57,533 | €57,756 | +€223 | +0.4% |
| Contributions | 10/11 | €6,400 | €6,400 | = | 0.0% |
| Reserves | 13 | €6,860 | €7,083 | +€223 | +3.2% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100% |
| Distributable reserves | 133 | €5,000 | €7,083 | +€2,083 | +41.7% |
| Profit (loss) carried forward | 14 | €44,273 | €44,273 | = | 0.0% |
| Amounts payable | 17/49 | €21,936 | €17,158 | -€4,778 | -21.8% |
| Amounts payable within one year | 42/48 | €21,936 | €17,158 | -€4,778 | -21.8% |
| Trade debts | 44 | €19,289 | €16,559 | -€2,730 | -14.2% |
| Suppliers | 440/4 | €19,289 | €16,559 | -€2,730 | -14.2% |
| Taxes, remuneration and social security | 45 | €2,502 | €455 | -€2,048 | -81.8% |
| Taxes | 450/3 | €2,502 | €455 | -€2,048 | -81.8% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €144 | €144 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €890 | €705 | -€185 | -20.8% |
| Other operating charges | 640/8 | €446 | €773 | +€328 | +73.5% |
| Gross operating margin | 9900 | €9,124 | €2,111 | -€7,012 | -76.9% |
| Operating profit (loss) | 9901 | €7,788 | €633 | -€7,155 | -91.9% |
| Financial charges | 65/66B | €284 | €327 | +€42 | +14.9% |
| Recurring financial charges | 65 | €284 | €327 | +€42 | +14.9% |
| Profit (loss) for the period before taxes | 9903 | €7,503 | €306 | -€7,197 | -95.9% |
| Income taxes | 67/77 | €2,502 | €83 | -€2,419 | -96.7% |
| Profit (loss) for the period | 9904 | €5,001 | €223 | -€4,778 | -95.5% |
| Profit (loss) for the period to be appropriated | 9905 | €5,001 | €223 | -€4,778 | -95.5% |
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 24 October 2026 via checked.be.