Puur Boom: 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 Boom
Largest movements
- Receivables within one year +€6,693
up €6,693 (+83.1%), from €8,052 to €14,746
of which Other amounts receivable: +€9,065
- Cash -€4,405
down €4,405 (-10.2%), from €43,161 to €38,756
mainly Tax, wage and social debts (-€7,918) and Receivables within one year (-€6,693)
- Tangible fixed assets -€558
down €558 (-24.2%), from €2,311 to €1,753
- Profit (loss) carried forward +€14,810
up €14,810 (+39.1%), from €37,842 to €52,651
- Tax, wage and social debts -€7,918
down €7,918 (-94.6%), from €8,368 to €450
- Other debts -€5,242
no longer reported in 2025 (was €5,242)
- Gross operating margin -€11,052
down €11,052 (-33.7%), from €32,795 to €21,742
- Taxes -€1,392
down €1,392 (-19.9%), from €7,006 to €5,613
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 | €53,941 | €55,707 | +€1,767 | +3.3% |
| Fixed assets | 21/28 | €2,311 | €1,753 | -€558 | -24.2% |
| Tangible fixed assets | 22/27 | €2,311 | €1,753 | -€558 | -24.2% |
| Plant, machinery and equipment | 23 | €2,311 | €1,753 | -€558 | -24.2% |
| Current assets | 29/58 | €51,630 | €53,955 | +€2,325 | +4.5% |
| Amounts receivable within one year | 40/41 | €8,052 | €14,746 | +€6,693 | +83.1% |
| Trade receivables | 40 | €7,766 | €5,394 | -€2,372 | -30.5% |
| Other amounts receivable | 41 | €286 | €9,352 | +€9,065 | +3,167% |
| Cash at bank and in hand | 54/58 | €43,161 | €38,756 | -€4,405 | -10.2% |
| Deferred charges and accrued income | 490/1 | €417 | €453 | +€37 | +8.8% |
| Total equity and liabilities | 10/49 | €53,941 | €55,707 | +€1,767 | +3.3% |
| Equity | 10/15 | €39,842 | €54,651 | +€14,810 | +37.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,842 | €52,651 | +€14,810 | +39.1% |
| Amounts payable | 17/49 | €14,099 | €1,056 | -€13,043 | -92.5% |
| Amounts payable within one year | 42/48 | €13,701 | €450 | -€13,251 | -96.7% |
| Trade debts | 44 | €91 | - | -€91 | |
| Suppliers | 440/4 | €91 | - | -€91 | |
| Taxes, remuneration and social security | 45 | €8,368 | €450 | -€7,918 | -94.6% |
| Taxes | 450/3 | €8,368 | €450 | -€7,918 | -94.6% |
| Other amounts payable | 47/48 | €5,242 | - | -€5,242 | |
| Accrued charges and deferred income | 492/3 | €397 | €606 | +€209 | +52.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €454 | €558 | +€104 | +22.9% |
| Other operating charges | 640/8 | €566 | €611 | +€45 | +7.9% |
| Gross operating margin | 9900 | €32,795 | €21,742 | -€11,052 | -33.7% |
| Operating profit (loss) | 9901 | €31,774 | €20,573 | -€11,201 | -35.3% |
| Financial charges | 65/66B | €128 | €150 | +€22 | +17.6% |
| Recurring financial charges | 65 | €128 | €150 | +€22 | +17.6% |
| Profit (loss) for the period before taxes | 9903 | €31,647 | €20,423 | -€11,224 | -35.5% |
| Income taxes | 67/77 | €7,006 | €5,613 | -€1,392 | -19.9% |
| Profit (loss) for the period | 9904 | €24,641 | €14,810 | -€9,832 | -39.9% |
| Profit (loss) for the period to be appropriated | 9905 | €24,641 | €14,810 | -€9,832 | -39.9% |
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 31 October 2026 via checked.be.