PUUR BAKKERIJ: 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.
PUUR BAKKERIJ
Largest movements
- Cash -€35,102
down €35,102 (-93.2%), from €37,646 to €2,544
mainly Investment in fixed assets (net) (-€34,752) and Other debts (-€28,286)
- Tangible fixed assets +€21,855
up €21,855 (+28.9%), from €75,632 to €97,487
of which Land and buildings: +€24,891
- Receivables within one year -€6,674
down €6,674 (-11.5%), from €58,262 to €51,588
of which Trade receivables: -€56,724
- Stocks and contracts -€4,615
down €4,615 (-100%), from €4,615 to €0
- Other debts -€28,286
down €28,286 (-100%), from €28,286 to €0
- Profit (loss) carried forward +€24,760
up €24,760 (+46.7%), from €53,037 to €77,797
- Debts after one year -€19,653
down €19,653 (-61.4%), from €32,000 to €12,347
- Contributions -€15,751
down €15,751 (-41.2%), from €38,250 to €22,499
- Reserves +€15,751
up €15,751 (+81.0%), from €19,451 to €35,202
of which Distributable reserves: +€15,750
- Gross operating margin -€10,229
down €10,229 (-18.7%), from €54,658 to €44,429
- Depreciation +€2,751
up €2,751 (+27.1%), from €10,146 to €12,897
- Financial charges +€1,198
up €1,198 (+67.4%), from €1,776 to €2,974
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 | €177,053 | €153,798 | -€23,256 | -13.1% |
| Fixed assets | 21/28 | €75,632 | €97,487 | +€21,855 | +28.9% |
| Tangible fixed assets | 22/27 | €75,632 | €97,487 | +€21,855 | +28.9% |
| Land and buildings | 22 | €35,454 | €60,345 | +€24,891 | +70.2% |
| Plant, machinery and equipment | 23 | €40,178 | €36,277 | -€3,901 | -9.7% |
| Furniture and vehicles | 24 | - | €866 | +€866 | |
| Current assets | 29/58 | €101,421 | €56,310 | -€45,111 | -44.5% |
| Stocks and contracts in progress | 3 | €4,615 | €0 | -€4,615 | -100% |
| Stocks | 30/36 | €4,615 | €0 | -€4,615 | -100% |
| Amounts receivable within one year | 40/41 | €58,262 | €51,588 | -€6,674 | -11.5% |
| Trade receivables | 40 | €58,262 | €1,539 | -€56,724 | -97.4% |
| Other amounts receivable | 41 | €0 | €50,049 | +€50,049 | |
| Cash at bank and in hand | 54/58 | €37,646 | €2,544 | -€35,102 | -93.2% |
| Deferred charges and accrued income | 490/1 | €897 | €2,178 | +€1,281 | +143% |
| Total equity and liabilities | 10/49 | €177,053 | €153,798 | -€23,256 | -13.1% |
| Equity | 10/15 | €110,738 | €135,497 | +€24,760 | +22.4% |
| Contributions | 10/11 | €38,250 | €22,499 | -€15,751 | -41.2% |
| Reserves | 13 | €19,451 | €35,202 | +€15,751 | +81.0% |
| Non-distributable reserves | 130/1 | - | €1 | +€1 | |
| Reserves not available under the articles | 1311 | - | €1 | +€1 | |
| Tax-exempt reserves | 132 | €19,451 | €19,451 | = | 0.0% |
| Distributable reserves | 133 | - | €15,750 | +€15,750 | |
| Profit (loss) carried forward | 14 | €53,037 | €77,797 | +€24,760 | +46.7% |
| Amounts payable | 17/49 | €66,315 | €18,300 | -€48,015 | -72.4% |
| Amounts payable after more than one year | 17 | €32,000 | €12,347 | -€19,653 | -61.4% |
| Financial debts | 170/4 | €32,000 | €12,347 | -€19,653 | -61.4% |
| Amounts payable within one year | 42/48 | €34,315 | €5,953 | -€28,363 | -82.7% |
| Current portion of amounts payable after more than one year | 42 | - | €3,183 | +€3,183 | |
| Trade debts | 44 | €4,650 | €2,770 | -€1,880 | -40.4% |
| Suppliers | 440/4 | €4,650 | €2,770 | -€1,880 | -40.4% |
| Taxes, remuneration and social security | 45 | €1,380 | €0 | -€1,380 | -100% |
| Taxes | 450/3 | €1,380 | €0 | -€1,380 | -100% |
| Other amounts payable | 47/48 | €28,286 | €0 | -€28,286 | -100% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,146 | €12,897 | +€2,751 | +27.1% |
| Other operating charges | 640/8 | €3,717 | €3,845 | +€128 | +3.4% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €54,658 | €44,429 | -€10,229 | -18.7% |
| Operating profit (loss) | 9901 | €40,795 | €27,687 | -€13,108 | -32.1% |
| Financial income | 75/76B | €7 | €48 | +€41 | +591% |
| Recurring financial income | 75 | €7 | €48 | +€41 | +591% |
| Financial charges | 65/66B | €1,776 | €2,974 | +€1,198 | +67.4% |
| Recurring financial charges | 65 | €1,776 | €2,974 | +€1,198 | +67.4% |
| Profit (loss) for the period before taxes | 9903 | €39,026 | €24,761 | -€14,265 | -36.6% |
| Income taxes | 67/77 | - | €2 | +€2 | |
| Profit (loss) for the period | 9904 | €39,026 | €24,760 | -€14,266 | -36.6% |
| Profit (loss) for the period to be appropriated | 9905 | €39,026 | €24,760 | -€14,266 | -36.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.