PUUR-AARDBEI: what changed
PUUR-AARDBEI
Largest movements
- Cash +€115,466
up €115,466 (+49.9%), from €231,166 to €346,632
mainly Net result for the year (+€83,227) and Depreciation (+€30,387)
- Tangible fixed assets -€10,819
down €10,819 (-11.6%), from €93,081 to €82,262
- Receivables within one year -€9,487
down €9,487 (-48.3%), from €19,642 to €10,155
of which Other amounts receivable: -€18,301
- Stocks and contracts +€5,993
new in 2025: €5,993
- Reserves +€83,227
up €83,227 (+54.9%), from €151,494 to €234,722
- Trade debts +€16,115
up €16,115 (+987%), from €1,633 to €17,748
- Debts after one year -€14,742
down €14,742 (-28.4%), from €51,879 to €37,136
- Tax, wage and social debts +€14,062
up €14,062 (+449%), from €3,133 to €17,194
of which Remuneration and social security: +€7,276
- Gross operating margin +€83,025
up €83,025 (+47.8%), from €173,873 to €256,898
- Taxes +€23,117
up €23,117 (+149%), from €15,485 to €38,602
- Staff costs +€13,583
up €13,583 (+16.0%), from €84,859 to €98,443
- Depreciation +€7,687
up €7,687 (+33.9%), from €22,700 to €30,387
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €344,498 | €445,974 | +€101,476 | +29.5% |
| Fixed assets | 21/28 | €93,081 | €82,262 | -€10,819 | -11.6% |
| Tangible fixed assets | 22/27 | €93,081 | €82,262 | -€10,819 | -11.6% |
| Land and buildings | 22 | €11,081 | €7,562 | -€3,519 | -31.8% |
| Plant, machinery and equipment | 23 | €72,354 | €69,341 | -€3,013 | -4.2% |
| Furniture and vehicles | 24 | €9,645 | €5,358 | -€4,287 | -44.4% |
| Current assets | 29/58 | €251,417 | €363,712 | +€112,295 | +44.7% |
| Stocks and contracts in progress | 3 | - | €5,993 | +€5,993 | |
| Stocks | 30/36 | - | €5,993 | +€5,993 | |
| Amounts receivable within one year | 40/41 | €19,642 | €10,155 | -€9,487 | -48.3% |
| Trade receivables | 40 | €827 | €9,640 | +€8,813 | +1,066% |
| Other amounts receivable | 41 | €18,815 | €515 | -€18,301 | -97.3% |
| Cash at bank and in hand | 54/58 | €231,166 | €346,632 | +€115,466 | +49.9% |
| Deferred charges and accrued income | 490/1 | €609 | €931 | +€323 | +53.0% |
| Total equity and liabilities | 10/49 | €344,498 | €445,974 | +€101,476 | +29.5% |
| Equity | 10/15 | €171,494 | €254,722 | +€83,227 | +48.5% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €151,494 | €234,722 | +€83,227 | +54.9% |
| Distributable reserves | 133 | €151,494 | €234,722 | +€83,227 | +54.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €173,003 | €191,252 | +€18,249 | +10.5% |
| Amounts payable after more than one year | 17 | €51,879 | €37,136 | -€14,742 | -28.4% |
| Financial debts | 170/4 | €51,879 | €37,136 | -€14,742 | -28.4% |
| Amounts payable within one year | 42/48 | €121,125 | €154,116 | +€32,991 | +27.2% |
| Current portion of amounts payable after more than one year | 42 | €14,084 | €14,742 | +€659 | +4.7% |
| Trade debts | 44 | €1,633 | €17,748 | +€16,115 | +987% |
| Suppliers | 440/4 | €1,633 | €17,748 | +€16,115 | +987% |
| Taxes, remuneration and social security | 45 | €3,133 | €17,194 | +€14,062 | +449% |
| Taxes | 450/3 | €2 | €6,788 | +€6,786 | +324,700% |
| Remuneration and social security | 454/9 | €3,131 | €10,406 | +€7,276 | +232% |
| Other amounts payable | 47/48 | €102,275 | €104,431 | +€2,156 | +2.1% |
| Remuneration, social security and pensions | 62 | €84,859 | €98,443 | +€13,583 | +16.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,700 | €30,387 | +€7,687 | +33.9% |
| Other operating charges | 640/8 | €1,647 | €1,405 | -€241 | -14.7% |
| Gross operating margin | 9900 | €173,873 | €256,898 | +€83,025 | +47.8% |
| Operating profit (loss) | 9901 | €64,667 | €126,663 | +€61,996 | +95.9% |
| Financial income | 75/76B | €0 | €18 | +€18 | |
| Recurring financial income | 75 | €0 | €18 | +€18 | |
| Financial charges | 65/66B | €4,102 | €4,852 | +€750 | +18.3% |
| Recurring financial charges | 65 | €4,102 | €4,852 | +€750 | +18.3% |
| Profit (loss) for the period before taxes | 9903 | €60,565 | €121,830 | +€61,264 | +101% |
| Income taxes | 67/77 | €15,485 | €38,602 | +€23,117 | +149% |
| Profit (loss) for the period | 9904 | €45,080 | €83,227 | +€38,147 | +84.6% |
| Profit (loss) for the period to be appropriated | 9905 | €45,080 | €83,227 | +€38,147 | +84.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.