PUUR 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.
PUUR CATERING
Largest movements
- Tangible fixed assets -€51,919
down €51,919 (-10.7%), from €487,449 to €435,530
of which Plant, machinery and equipment: -€29,817
- Debts after one year -€34,612
down €34,612 (-12.4%), from €280,055 to €245,444
- Profit (loss) carried forward -€29,599
down €29,599 (-24.9%), from -€118,823 to -€148,423
- Other debts +€19,842
up €19,842 (+7.5%), from €262,945 to €282,787
- Current portion of long-term debt -€8,701
down €8,701 (-20.1%), from €43,312 to €34,612
- Accrued charges and deferred income +€7,760
up €7,760 (+1,123%), from €691 to €8,451
- Depreciation -€10,337
down €10,337 (-18.5%), from €55,819 to €45,482
- Gross operating margin -€7,761
down €7,761 (-24.3%), from €31,908 to €24,147
- Other operating charges +€806
up €806 (+101%), from €800 to €1,606
From the 2023 result to the 2024 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €501,845 | €454,944 | -€46,901 | -9.3% |
| Fixed assets | 21/28 | €487,449 | €436,530 | -€50,919 | -10.4% |
| Tangible fixed assets | 22/27 | €487,449 | €435,530 | -€51,919 | -10.7% |
| Land and buildings | 22 | €306,849 | €291,184 | -€15,666 | -5.1% |
| Plant, machinery and equipment | 23 | €174,163 | €144,346 | -€29,817 | -17.1% |
| Furniture and vehicles | 24 | €6,436 | - | -€6,436 | |
| Financial fixed assets | 28 | - | €1,000 | +€1,000 | |
| Current assets | 29/58 | €14,396 | €18,414 | +€4,018 | +27.9% |
| Amounts receivable within one year | 40/41 | €13,515 | €18,002 | +€4,487 | +33.2% |
| Trade receivables | 40 | €12,532 | €12,742 | +€210 | +1.7% |
| Other amounts receivable | 41 | €983 | €5,260 | +€4,277 | +435% |
| Deferred charges and accrued income | 490/1 | €881 | €412 | -€469 | -53.2% |
| Total equity and liabilities | 10/49 | €501,845 | €454,944 | -€46,901 | -9.3% |
| Equity | 10/15 | -€98,245 | -€127,845 | -€29,599 | -30.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,978 | €1,978 | = | 0.0% |
| Distributable reserves | 133 | €1,978 | €1,978 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€118,823 | -€148,423 | -€29,599 | -24.9% |
| Amounts payable | 17/49 | €600,090 | €582,788 | -€17,302 | -2.9% |
| Amounts payable after more than one year | 17 | €280,055 | €245,444 | -€34,612 | -12.4% |
| Financial debts | 170/4 | €280,055 | €245,444 | -€34,612 | -12.4% |
| Amounts payable within one year | 42/48 | €319,344 | €328,893 | +€9,550 | +3.0% |
| Current portion of amounts payable after more than one year | 42 | €43,312 | €34,612 | -€8,701 | -20.1% |
| Financial debts | 43 | €7,459 | €8,997 | +€1,538 | +20.6% |
| Credit institutions | 430/8 | €7,459 | €8,997 | +€1,538 | +20.6% |
| Trade debts | 44 | €5,628 | €2,498 | -€3,130 | -55.6% |
| Suppliers | 440/4 | €5,628 | €2,498 | -€3,130 | -55.6% |
| Other amounts payable | 47/48 | €262,945 | €282,787 | +€19,842 | +7.5% |
| Accrued charges and deferred income | 492/3 | €691 | €8,451 | +€7,760 | +1,123% |
| Non-recurring operating income | 76A | - | €28,564 | +€28,564 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €55,819 | €45,482 | -€10,337 | -18.5% |
| Other operating charges | 640/8 | €800 | €1,606 | +€806 | +101% |
| Gross operating margin | 9900 | €31,908 | €24,147 | -€7,761 | -24.3% |
| Operating profit (loss) | 9901 | -€24,711 | -€22,941 | +€1,770 | +7.2% |
| Financial income | 75/76B | €4 | €228 | +€225 | +6,279% |
| Recurring financial income | 75 | €4 | €228 | +€225 | +6,279% |
| Financial charges | 65/66B | €7,202 | €6,886 | -€316 | -4.4% |
| Recurring financial charges | 65 | €7,202 | €6,886 | -€316 | -4.4% |
| Profit (loss) for the period before taxes | 9903 | -€31,910 | -€29,599 | +€2,310 | +7.2% |
| Profit (loss) for the period | 9904 | -€31,910 | -€29,599 | +€2,310 | +7.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€31,910 | -€29,599 | +€2,310 | +7.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.