Puur HR: 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.
What changed
Puur HR
NACE 78.100, Employment placement agencies
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€12,474
2024 · -€21,506+€33,980
Equity
€221,208
2024 · €208,735+€12,474
Cash
€19,937
2024 · €25,757-€5,820
Balance sheet total
€698,155
2024 · €713,044-€14,889
Largest movements
Assets
- Tangible fixed assets -€28,041
down €28,041 (-4.4%), from €630,741 to €602,700
of which Land and buildings: -€14,906
- Receivables within one year +€19,170
up €19,170 (+80.8%), from €23,725 to €42,895
of which Trade receivables: +€21,835
Equity and liabilities
- Debts after one year -€32,792
down €32,792 (-7.5%), from €439,547 to €406,755
- Reserves +€12,474
up €12,474 (+6.6%), from €190,135 to €202,608
Income statement
- Staff costs -€22,246
down €22,246 (-100.0%), from €22,252 to €6
- Gross operating margin +€13,851
up €13,851 (+31.7%), from €43,647 to €57,498
- Taxes +€2,381
up €2,381 (+1,342%), from €177 to €2,558
- Financial charges -€954
down €954 (-8.4%), from €11,343 to €10,389
- Write-downs -€608
down €608 (-100%), from €608 to €0
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.
Result 2024
-€21,506
Gross operating margin
+€13,851
Staff costs
+€22,246
Depreciation
-€464
Write-downs
+€608
Other operating charges
+€157
Other operating items
-€1,328
Financial income
+€337
Financial charges
+€954
Taxes
-€2,381
Result 2025
€12,474
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€29,453
Investment
+€2,138
Financing
-€37,411
Cash 2024
€25,757
From operations (derived)
+€29,453
Net result for the year
+€12,474
Depreciation
+€26,012
Receivables within one year
-€19,170
Deferred charges and accrued income
+€89
Trade debts
+€1,745
Tax, wage and social debts
+€5,768
Other debts
+€1,924
Accrued charges and deferred income
+€611
Investment (derived)
+€2,138
Investment in fixed assets (net)
+€2,138
Financing
-€37,411
Debts after one year
-€32,792
Current portion of long-term debt
-€4,619
Cash 2025
€19,937
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €713,044 | €698,155 | -€14,889 | -2.1% |
| Fixed assets | 21/28 | €661,434 | €633,284 | -€28,150 | -4.3% |
| Tangible fixed assets | 22/27 | €630,741 | €602,700 | -€28,041 | -4.4% |
| Land and buildings | 22 | €543,222 | €528,316 | -€14,906 | -2.7% |
| Plant, machinery and equipment | 23 | €3,533 | €353 | -€3,179 | -90.0% |
| Furniture and vehicles | 24 | €285 | €180 | -€105 | -36.9% |
| Other tangible fixed assets | 26 | €83,701 | €73,851 | -€9,850 | -11.8% |
| Financial fixed assets | 28 | €30,693 | €30,584 | -€109 | -0.4% |
| Current assets | 29/58 | €51,610 | €64,871 | +€13,261 | +25.7% |
| Amounts receivable within one year | 40/41 | €23,725 | €42,895 | +€19,170 | +80.8% |
| Trade receivables | 40 | €8,415 | €30,250 | +€21,835 | +259% |
| Other amounts receivable | 41 | €15,310 | €12,645 | -€2,665 | -17.4% |
| Cash at bank and in hand | 54/58 | €25,757 | €19,937 | -€5,820 | -22.6% |
| Deferred charges and accrued income | 490/1 | €2,127 | €2,038 | -€89 | -4.2% |
| Total equity and liabilities | 10/49 | €713,044 | €698,155 | -€14,889 | -2.1% |
| Equity | 10/15 | €208,735 | €221,208 | +€12,474 | +6.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €190,135 | €202,608 | +€12,474 | +6.6% |
| Distributable reserves | 133 | €190,135 | €202,608 | +€12,474 | +6.6% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €504,309 | €476,947 | -€27,362 | -5.4% |
| Amounts payable after more than one year | 17 | €439,547 | €406,755 | -€32,792 | -7.5% |
| Financial debts | 170/4 | €439,547 | €406,755 | -€32,792 | -7.5% |
| Amounts payable within one year | 42/48 | €60,315 | €65,133 | +€4,818 | +8.0% |
| Current portion of amounts payable after more than one year | 42 | €39,285 | €34,666 | -€4,619 | -11.8% |
| Trade debts | 44 | €1,001 | €2,746 | +€1,745 | +174% |
| Suppliers | 440/4 | €1,001 | €2,746 | +€1,745 | +174% |
| Taxes, remuneration and social security | 45 | €11,485 | €17,253 | +€5,768 | +50.2% |
| Taxes | 450/3 | €11,485 | €17,253 | +€5,768 | +50.2% |
| Other amounts payable | 47/48 | €8,544 | €10,469 | +€1,924 | +22.5% |
| Accrued charges and deferred income | 492/3 | €4,447 | €5,059 | +€611 | +13.7% |
| Non-recurring operating income | 76A | €2,752 | €0 | -€2,752 | -100% |
| Remuneration, social security and pensions | 62 | €22,252 | €6 | -€22,246 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,548 | €26,012 | +€464 | +1.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €608 | €0 | -€608 | -100% |
| Other operating charges | 640/8 | €5,275 | €5,118 | -€157 | -3.0% |
| Non-recurring operating charges | 66A | €0 | €1,328 | +€1,328 | |
| Gross operating margin | 9900 | €43,647 | €57,498 | +€13,851 | +31.7% |
| Operating profit (loss) | 9901 | -€10,037 | €25,032 | +€35,069 | |
| Financial income | 75/76B | €51 | €388 | +€337 | +660% |
| Recurring financial income | 75 | €51 | €388 | +€337 | +660% |
| Financial charges | 65/66B | €11,343 | €10,389 | -€954 | -8.4% |
| Recurring financial charges | 65 | €11,343 | €10,389 | -€954 | -8.4% |
| Profit (loss) for the period before taxes | 9903 | -€21,329 | €15,032 | +€36,360 | |
| Income taxes | 67/77 | €177 | €2,558 | +€2,381 | +1,342% |
| Profit (loss) for the period | 9904 | -€21,506 | €12,474 | +€33,980 | |
| Profit (loss) for the period to be appropriated | 9905 | -€21,506 | €12,474 | +€33,980 |
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 20 October 2026 via checked.be.