PUUR: 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.
What changed
PUUR
NACE 56.112, Limited-service restaurants, excluding mobile food services
financial year 2026 compared with 2025filed annual accounts (NBB)
Net result for the year
-€3.3m
2025 · -€4.7m+€1.4m
Equity
€14.9m
2025 · €4.1m+€10.7m
Cash
€17.9m
2025 · €7.3m+€10.6m
Balance sheet total
€20.8m
2025 · €10.9m+€9.9m
Largest movements
Assets
- Cash +€10.6m
up €10.6m (+146%), from €7.3m to €17.9m
mainly Contributions, distributions and other (+€14.0m) and Receivables within one year (+€744,080)
- Receivables within one year -€744,080
down €744,080 (-36.0%), from €2.1m to €1.3m
of which Trade receivables: -€764,445
Equity and liabilities
- Profit (loss) carried forward +€10.4m
up €10.4m (+95.8%), from -€10.9m to -€453,801
- Provisions -€315,970
no longer reported in 2026 (was €315,970)
- Trade debts -€306,711
down €306,711 (-9.0%), from €3.4m to €3.1m
- Contributions +€306,264
up €306,264 (+2.0%), from €15.0m to €15.3m
Income statement
- Services and other goods -€1.8m
down €1.8m (-16.7%), from €11.0m to €9.2m
- Turnover +€854,294
up €854,294 (+3.4%), from €25.5m to €26.3m
- Other operating income -€640,229
down €640,229 (-32.4%), from €2.0m to €1.3m
- Staff costs -€515,293
down €515,293 (-6.2%), from €8.2m to €7.7m
- Goods and materials +€397,962
up €397,962 (+2.5%), from €15.7m to €16.1m
of which Purchases: +€624,355
From the 2025 result to the 2026 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.
Result 2025
-€4.7m
Turnover
+€854,294
Other operating income
-€640,229
Goods and materials
-€397,962
Services and other goods
+€1.8m
Staff costs
+€515,293
Depreciation
+€4,604
Write-downs
+€19,074
Other operating charges
+€981
Other operating items
-€542,581
Financial income
-€181,830
Financial charges
-€46,507
Taxes
-€501
Result 2026
-€3.3m
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
-€3.3m
Investment
+€21,361
Financing
+€13.9m
Cash 2025
€7.3m
From operations (derived)
-€3.3m
Net result for the year
-€3.3m
Depreciation
+€42,873
Smaller working-capital items
+€11,123
Receivables within one year
+€744,080
Deferred charges and accrued income
-€63,586
Provisions
-€315,970
Trade debts
-€306,711
Tax, wage and social debts
-€109,115
Advances received
-€55,959
Investment (derived)
+€21,361
Investment in fixed assets (net)
+€21,361
Financing
+€13.9m
Current portion of long-term debt
-€63,194
Contributions, distributions and other
+€14.0m
Cash 2026
€17.9m
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,936,214 | €20,827,838 | +€9.9m | +90.4% |
| Fixed assets | 21/28 | €219,103 | €154,869 | -€64,234 | -29.3% |
| Tangible fixed assets | 22/27 | €219,103 | €154,869 | -€64,234 | -29.3% |
| Land and buildings | 22 | €103,613 | €88,150 | -€15,463 | -14.9% |
| Plant, machinery and equipment | 23 | €36,833 | €3,831 | -€33,002 | -89.6% |
| Furniture and vehicles | 24 | €78,657 | €62,888 | -€15,769 | -20.0% |
| Current assets | 29/58 | €10,717,111 | €20,672,969 | +€10.0m | +92.9% |
| Stocks and contracts in progress | 3 | €1,370,895 | €1,366,130 | -€4,765 | -0.3% |
| Stocks | 30/36 | €1,370,895 | €1,366,130 | -€4,765 | -0.3% |
| Raw materials and consumables | 30/31 | €200,837 | €133,479 | -€67,358 | -33.5% |
| Goods purchased for resale | 34 | €1,170,058 | €1,232,651 | +€62,593 | +5.3% |
| Amounts receivable within one year | 40/41 | €2,065,085 | €1,321,006 | -€744,080 | -36.0% |
| Trade receivables | 40 | €1,997,927 | €1,233,483 | -€764,445 | -38.3% |
| Other amounts receivable | 41 | €67,158 | €87,523 | +€20,365 | +30.3% |
| Cash at bank and in hand | 54/58 | €7,279,717 | €17,920,834 | +€10.6m | +146% |
| Deferred charges and accrued income | 490/1 | €1,414 | €65,000 | +€63,586 | +4,497% |
| Total equity and liabilities | 10/49 | €10,936,214 | €20,827,838 | +€9.9m | +90.4% |
| Equity | 10/15 | €4,116,247 | €14,852,462 | +€10.7m | +261% |
| Contributions | 10/11 | €15,000,000 | €15,306,264 | +€306,264 | +2.0% |
| Capital | 10 | €15,000,000 | €15,306,264 | +€306,264 | +2.0% |
| Issued capital | 100 | €15,000,000 | €15,306,264 | +€306,264 | +2.0% |
| Profit (loss) carried forward | 14 | -€10,883,753 | -€453,801 | +€10.4m | +95.8% |
| Provisions and deferred taxes | 16 | €315,970 | - | -€315,970 | |
| Provisions for liabilities and charges | 160/5 | €315,970 | - | -€315,970 | |
| Other liabilities and charges | 164/5 | €315,970 | - | -€315,970 | |
| Amounts payable | 17/49 | €6,503,997 | €5,975,376 | -€528,621 | -8.1% |
| Amounts payable within one year | 42/48 | €6,496,961 | €5,961,982 | -€534,979 | -8.2% |
| Current portion of amounts payable after more than one year | 42 | €379,164 | €315,970 | -€63,194 | -16.7% |
| Trade debts | 44 | €3,393,789 | €3,087,078 | -€306,711 | -9.0% |
| Suppliers | 440/4 | €3,393,789 | €3,087,078 | -€306,711 | -9.0% |
| Advances received on contracts in progress | 46 | €119,917 | €63,958 | -€55,959 | -46.7% |
| Taxes, remuneration and social security | 45 | €2,604,091 | €2,494,976 | -€109,115 | -4.2% |
| Taxes | 450/3 | €61,872 | €55,358 | -€6,514 | -10.5% |
| Remuneration and social security | 454/9 | €2,542,218 | €2,439,618 | -€102,601 | -4.0% |
| Accrued charges and deferred income | 492/3 | €7,036 | €13,394 | +€6,357 | +90.4% |
| Operating income | 70/76A | €29,787,478 | €29,416,351 | -€371,128 | -1.2% |
| Turnover | 70 | €25,486,762 | €26,341,055 | +€854,294 | +3.4% |
| Other operating income | 74 | €1,977,908 | €1,337,679 | -€640,229 | -32.4% |
| Non-recurring operating income | 76A | €2,322,809 | €1,737,617 | -€585,193 | -25.2% |
| Operating charges | 60/66A | €34,725,173 | €32,694,548 | -€2.0m | -5.8% |
| Goods for resale, raw materials and consumables | 60 | €15,678,966 | €16,076,927 | +€397,962 | +2.5% |
| Purchases | 600/8 | €15,447,837 | €16,072,192 | +€624,355 | +4.0% |
| Change in stocks: decrease (increase) | 609 | €231,129 | €4,735 | -€226,393 | -98.0% |
| Services and other goods | 61 | €11,038,837 | €9,192,814 | -€1.8m | -16.7% |
| Remuneration, social security and pensions | 62 | €8,244,833 | €7,729,541 | -€515,293 | -6.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,476 | €42,873 | -€4,604 | -9.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €21,358 | €2,284 | -€19,074 | -89.3% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€379,164 | -€379,164 | = | 0.0% |
| Other operating charges | 640/8 | €25,117 | €24,136 | -€981 | -3.9% |
| Non-recurring operating charges | 66A | €47,750 | €5,138 | -€42,611 | -89.2% |
| Operating profit (loss) | 9901 | -€4,937,694 | -€3,278,198 | +€1.7m | +33.6% |
| Financial income | 75/76B | €274,026 | €92,196 | -€181,830 | -66.4% |
| Recurring financial income | 75 | €274,026 | €92,196 | -€181,830 | -66.4% |
| Income from current assets | 751 | €274,024 | €92,046 | -€181,978 | -66.4% |
| Other financial income | 752/9 | €2 | €149 | +€147 | +7,521% |
| Financial charges | 65/66B | €26,776 | €73,283 | +€46,507 | +174% |
| Recurring financial charges | 65 | €26,776 | €73,283 | +€46,507 | +174% |
| Other financial charges | 652/9 | €26,776 | €73,283 | +€46,507 | +174% |
| Profit (loss) for the period before taxes | 9903 | -€4,690,444 | -€3,259,285 | +€1.4m | +30.5% |
| Income taxes | 67/77 | €3,999 | €4,500 | +€501 | +12.5% |
| Taxes | 670/3 | €3,999 | €4,500 | +€501 | +12.5% |
| Profit (loss) for the period | 9904 | -€4,694,443 | -€3,263,785 | +€1.4m | +30.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€4,694,443 | -€3,263,785 | +€1.4m | +30.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.