Puur EF: 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 EF
Largest movements
- Receivables within one year +€13,054
up €13,054 (+93.1%), from €14,017 to €27,072
of which Trade receivables: +€13,593
- Tangible fixed assets -€9,095
down €9,095 (-27.4%), from €33,210 to €24,115
of which Furniture and vehicles: -€10,072
- Stocks and contracts -€7,834
down €7,834 (-34.2%), from €22,894 to €15,060
- Cash -€4,363
down €4,363 (-8.8%), from €49,317 to €44,953
mainly Contributions, distributions and other (-€79,000) and Receivables within one year (-€13,054)
- Reserves -€41,174
down €41,174 (-51.7%), from €79,701 to €38,528
- Other debts +€31,257
up €31,257 (+344.1%), from €9,085 to €40,342
- Tax, wage and social debts +€12,710
up €12,710 (+126.1%), from €10,079 to €22,789
of which Remuneration and social security: +€7,887
- Current portion of long-term debt -€6,475
no longer reported in 2025 (was €6,475)
- Trade debts -€4,352
down €4,352 (-32.3%), from €13,483 to €9,131
- Gross operating margin +€41,952
up €41,952 (+30.5%), from €137,621 to €179,574
- Staff costs +€8,475
up €8,475 (+8.2%), from €103,727 to €112,203
- Taxes +€7,187
up €7,187 (+131.6%), from €5,461 to €12,648
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.
Cash bridge derived
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 | €122,630 | €113,290 | -€9,340 | -7.6% |
| Fixed assets | 21/28 | €33,210 | €24,115 | -€9,095 | -27.4% |
| Tangible fixed assets | 22/27 | €33,210 | €24,115 | -€9,095 | -27.4% |
| Plant, machinery and equipment | 23 | - | €2,630 | +€2,630 | |
| Furniture and vehicles | 24 | €21,189 | €11,117 | -€10,072 | -47.5% |
| Other tangible fixed assets | 26 | €12,021 | €10,368 | -€1,653 | -13.8% |
| Current assets | 29/58 | €89,420 | €89,175 | -€245 | -0.3% |
| Stocks and contracts in progress | 3 | €22,894 | €15,060 | -€7,834 | -34.2% |
| Stocks | 30/36 | €22,894 | €15,060 | -€7,834 | -34.2% |
| Amounts receivable within one year | 40/41 | €14,017 | €27,072 | +€13,054 | +93.1% |
| Trade receivables | 40 | €13,478 | €27,072 | +€13,593 | +100.9% |
| Other amounts receivable | 41 | €539 | - | -€539 | |
| Cash at bank and in hand | 54/58 | €49,317 | €44,953 | -€4,363 | -8.8% |
| Deferred charges and accrued income | 490/1 | €3,191 | €2,090 | -€1,102 | -34.5% |
| Total equity and liabilities | 10/49 | €122,630 | €113,290 | -€9,340 | -7.6% |
| Equity | 10/15 | €82,201 | €41,028 | -€41,174 | -50.1% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €79,701 | €38,528 | -€41,174 | -51.7% |
| Distributable reserves | 133 | €79,701 | €38,528 | -€41,174 | -51.7% |
| Amounts payable | 17/49 | €40,428 | €72,262 | +€31,834 | +78.7% |
| Amounts payable after more than one year | 17 | €1,307 | - | -€1,307 | |
| Financial debts | 170/4 | €1,307 | - | -€1,307 | |
| Amounts payable within one year | 42/48 | €39,121 | €72,262 | +€33,141 | +84.7% |
| Current portion of amounts payable after more than one year | 42 | €6,475 | - | -€6,475 | |
| Trade debts | 44 | €13,483 | €9,131 | -€4,352 | -32.3% |
| Suppliers | 440/4 | €13,483 | €9,131 | -€4,352 | -32.3% |
| Taxes, remuneration and social security | 45 | €10,079 | €22,789 | +€12,710 | +126.1% |
| Taxes | 450/3 | €5,051 | €9,875 | +€4,823 | +95.5% |
| Remuneration and social security | 454/9 | €5,028 | €12,915 | +€7,887 | +156.9% |
| Other amounts payable | 47/48 | €9,085 | €40,342 | +€31,257 | +344.1% |
| Remuneration, social security and pensions | 62 | €103,727 | €112,203 | +€8,475 | +8.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,127 | €13,131 | +€4 | 0.0% |
| Other operating charges | 640/8 | €3,143 | €3,438 | +€294 | +9.4% |
| Gross operating margin | 9900 | €137,621 | €179,574 | +€41,952 | +30.5% |
| Operating profit (loss) | 9901 | €17,623 | €50,802 | +€33,179 | +188.3% |
| Financial income | 75/76B | €4 | €4 | -€0 | -5.0% |
| Recurring financial income | 75 | €4 | €4 | -€0 | -5.0% |
| Financial charges | 65/66B | €360 | €331 | -€29 | -8.1% |
| Recurring financial charges | 65 | €360 | €331 | -€29 | -8.1% |
| Profit (loss) for the period before taxes | 9903 | €17,267 | €50,475 | +€33,208 | +192.3% |
| Income taxes | 67/77 | €5,461 | €12,648 | +€7,187 | +131.6% |
| Profit (loss) for the period | 9904 | €11,806 | €37,826 | +€26,021 | +220.4% |
| Profit (loss) for the period to be appropriated | 9905 | €11,806 | €37,826 | +€26,021 | +220.4% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.