PUUR GL: what changed
Two fiscal 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 GL
Largest movements
- Tangible fixed assets -€8,010
down €8,010 (-17.6%), from €45,512 to €37,502
of which Leasing and similar rights: -€9,311
- Receivables within one year -€6,445
down €6,445 (-90.2%), from €7,142 to €697
of which Trade receivables: -€7,142
- Trade debts -€53,401
down €53,401 (-95.7%), from €55,773 to €2,372
- Other debts +€46,064
up €46,064 (+1781.4%), from €2,586 to €48,650
- Debts after one year -€36,298
down €36,298 (-16.0%), from €226,354 to €190,056
- Profit (loss) carried forward +€35,607
up €35,607, from €0 to €35,607
- Reserves -€18,653
down €18,653 (-53.7%), from €34,721 to €16,068
- Gross operating margin +€34,347
up €34,347 (+109.1%), from €31,485 to €65,832
- Depreciation +€8,863
up €8,863 (+850.8%), from €1,042 to €9,904
- Taxes +€6,602
up €6,602 (+94.4%), from €6,993 to €13,596
- Financial charges +€1,847
up €1,847 (+63.6%), from €2,907 to €4,754
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 | €435,019 | €417,647 | -€17,373 | -4.0% |
| Fixed assets | 21/28 | €421,517 | €413,507 | -€8,010 | -1.9% |
| Tangible fixed assets | 22/27 | €45,512 | €37,502 | -€8,010 | -17.6% |
| Furniture and vehicles | 24 | - | €1,301 | +€1,301 | |
| Leasing and similar rights | 25 | €45,512 | €36,201 | -€9,311 | -20.5% |
| Financial fixed assets | 28 | €376,005 | €376,005 | = | 0.0% |
| Current assets | 29/58 | €13,502 | €4,139 | -€9,363 | -69.3% |
| Amounts receivable within one year | 40/41 | €7,142 | €697 | -€6,445 | -90.2% |
| Trade receivables | 40 | €7,142 | €0 | -€7,142 | -100.0% |
| Other amounts receivable | 41 | - | €697 | +€697 | |
| Cash at bank and in hand | 54/58 | €6,003 | €3,059 | -€2,944 | -49.0% |
| Deferred charges and accrued income | 490/1 | €357 | €383 | +€26 | +7.3% |
| Total equity and liabilities | 10/49 | €435,019 | €417,647 | -€17,373 | -4.0% |
| Equity | 10/15 | €114,721 | €131,675 | +€16,955 | +14.8% |
| Contributions | 10/11 | €80,000 | €80,000 | = | 0.0% |
| Reserves | 13 | €34,721 | €16,068 | -€18,653 | -53.7% |
| Distributable reserves | 133 | €34,721 | €16,068 | -€18,653 | -53.7% |
| Profit (loss) carried forward | 14 | €0 | €35,607 | +€35,607 | |
| Amounts payable | 17/49 | €320,299 | €285,971 | -€34,327 | -10.7% |
| Amounts payable after more than one year | 17 | €226,354 | €190,056 | -€36,298 | -16.0% |
| Financial debts | 170/4 | €226,354 | €190,056 | -€36,298 | -16.0% |
| Amounts payable within one year | 42/48 | €93,944 | €95,915 | +€1,971 | +2.1% |
| Current portion of amounts payable after more than one year | 42 | €35,533 | €36,298 | +€765 | +2.2% |
| Trade debts | 44 | €55,773 | €2,372 | -€53,401 | -95.7% |
| Suppliers | 440/4 | €55,773 | €2,372 | -€53,401 | -95.7% |
| Taxes, remuneration and social security | 45 | €52 | €8,596 | +€8,543 | +16357.1% |
| Taxes | 450/3 | €52 | €8,596 | +€8,543 | +16357.1% |
| Other amounts payable | 47/48 | €2,586 | €48,650 | +€46,064 | +1781.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,042 | €9,904 | +€8,863 | +850.8% |
| Other operating charges | 640/8 | €1,513 | €1,926 | +€413 | +27.3% |
| Non-recurring operating charges | 66A | - | €45 | +€45 | |
| Gross operating margin | 9900 | €31,485 | €65,832 | +€34,347 | +109.1% |
| Operating profit (loss) | 9901 | €28,931 | €53,957 | +€25,026 | +86.5% |
| Financial charges | 65/66B | €2,907 | €4,754 | +€1,847 | +63.6% |
| Recurring financial charges | 65 | €2,907 | €4,754 | +€1,847 | +63.6% |
| Profit (loss) for the period before taxes | 9903 | €26,024 | €49,203 | +€23,179 | +89.1% |
| Income taxes | 67/77 | €6,993 | €13,596 | +€6,602 | +94.4% |
| Profit (loss) for the period | 9904 | €19,031 | €35,607 | +€16,577 | +87.1% |
| Profit (loss) for the period to be appropriated | 9905 | €19,031 | €35,607 | +€16,577 | +87.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.