Puur Leguum: 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 Leguum
NACE 01.130, Growing of vegetables, melons, roots and tubers
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€31,182
2024 · -€71,669+€40,487
Equity
-€31,201
2024 · -€19-€31,182
Cash
€12,949
2024 · €8,466+€4,484
Balance sheet total
€973,798
2024 · €625,094+€348,704
Largest movements
Assets
- Tangible fixed assets +€308,182
up €308,182 (+55.5%), from €555,582 to €863,764
of which Land and buildings: +€310,294
- Intangible fixed assets +€20,855
up €20,855 (+337%), from €6,181 to €27,037
Equity and liabilities
- Short-term financial debts +€370,000
up €370,000 (+664%), from €55,740 to €425,740
- Profit (loss) carried forward -€31,182
down €31,182 (-15.6%), from -€200,019 to -€231,201
- Trade debts +€10,913
up €10,913 (+31.8%), from €34,320 to €45,232
Income statement
- Gross operating margin +€75,361
up €75,361 (+65.4%), from €115,226 to €190,586
- Staff costs +€20,264
up €20,264 (+21.0%), from €96,494 to €116,759
- Depreciation +€14,331
up €14,331 (+19.7%), from €72,700 to €87,031
- Financial charges +€4,535
up €4,535 (+32.0%), from €14,164 to €18,699
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
-€71,669
Gross operating margin
+€75,361
Staff costs
-€20,264
Depreciation
-€14,331
Other operating charges
-€45
Other operating items
+€3,013
Financial income
+€1,289
Financial charges
-€4,535
Result 2025
-€31,182
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
+€50,552
Investment
-€416,068
Financing
+€370,000
Cash 2024
€8,466
From operations (derived)
+€50,552
Net result for the year
-€31,182
Depreciation
+€87,031
Stocks and contracts
-€1,335
Receivables within one year
-€8,982
Deferred charges and accrued income
-€4,866
Trade debts
+€10,913
Tax, wage and social debts
+€6,159
Other debts
+€1,079
Accrued charges and deferred income
-€8,264
Investment (derived)
-€416,068
Investment in fixed assets (net)
-€416,068
Financing
+€370,000
Short-term financial debts
+€370,000
Cash 2025
€12,949
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €625,094 | €973,798 | +€348,704 | +55.8% |
| Fixed assets | 21/28 | €563,764 | €892,801 | +€329,037 | +58.4% |
| Intangible fixed assets | 21 | €6,181 | €27,037 | +€20,855 | +337% |
| Tangible fixed assets | 22/27 | €555,582 | €863,764 | +€308,182 | +55.5% |
| Land and buildings | 22 | €11,519 | €321,812 | +€310,294 | +2,694% |
| Plant, machinery and equipment | 23 | €371,526 | €381,083 | +€9,556 | +2.6% |
| Furniture and vehicles | 24 | €82,956 | €88,422 | +€5,465 | +6.6% |
| Other tangible fixed assets | 26 | €89,581 | €72,447 | -€17,133 | -19.1% |
| Financial fixed assets | 28 | €2,000 | €2,000 | = | 0.0% |
| Current assets | 29/58 | €61,330 | €80,998 | +€19,667 | +32.1% |
| Stocks and contracts in progress | 3 | €26,522 | €27,858 | +€1,335 | +5.0% |
| Stocks | 30/36 | €26,522 | €27,858 | +€1,335 | +5.0% |
| Amounts receivable within one year | 40/41 | €14,141 | €23,123 | +€8,982 | +63.5% |
| Trade receivables | 40 | €8,572 | €5,119 | -€3,453 | -40.3% |
| Other amounts receivable | 41 | €5,570 | €18,004 | +€12,434 | +223% |
| Cash at bank and in hand | 54/58 | €8,466 | €12,949 | +€4,484 | +53.0% |
| Deferred charges and accrued income | 490/1 | €12,201 | €17,068 | +€4,866 | +39.9% |
| Total equity and liabilities | 10/49 | €625,094 | €973,798 | +€348,704 | +55.8% |
| Equity | 10/15 | -€19 | -€31,201 | -€31,182 | -163,170% |
| Contributions | 10/11 | €200,000 | €200,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€200,019 | -€231,201 | -€31,182 | -15.6% |
| Amounts payable | 17/49 | €625,113 | €1,004,999 | +€379,886 | +60.8% |
| Amounts payable after more than one year | 17 | €515,760 | €515,760 | = | 0.0% |
| Financial debts | 170/4 | €515,760 | €515,760 | = | 0.0% |
| Amounts payable within one year | 42/48 | €101,089 | €489,239 | +€388,151 | +384% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Financial debts | 43 | €55,740 | €425,740 | +€370,000 | +664% |
| Other loans | 439 | €55,740 | €425,740 | +€370,000 | +664% |
| Trade debts | 44 | €34,320 | €45,232 | +€10,913 | +31.8% |
| Suppliers | 440/4 | €34,320 | €45,232 | +€10,913 | +31.8% |
| Taxes, remuneration and social security | 45 | €7,617 | €13,776 | +€6,159 | +80.9% |
| Taxes | 450/3 | - | €2,406 | +€2,406 | |
| Remuneration and social security | 454/9 | €7,617 | €11,370 | +€3,753 | +49.3% |
| Other amounts payable | 47/48 | €3,412 | €4,491 | +€1,079 | +31.6% |
| Accrued charges and deferred income | 492/3 | €8,264 | €0 | -€8,264 | -100% |
| Remuneration, social security and pensions | 62 | €96,494 | €116,759 | +€20,264 | +21.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €72,700 | €87,031 | +€14,331 | +19.7% |
| Other operating charges | 640/8 | €1,248 | €1,294 | +€45 | +3.6% |
| Non-recurring operating charges | 66A | €3,013 | €0 | -€3,013 | -100% |
| Gross operating margin | 9900 | €115,226 | €190,586 | +€75,361 | +65.4% |
| Operating profit (loss) | 9901 | -€58,230 | -€14,497 | +€43,733 | +75.1% |
| Financial income | 75/76B | €725 | €2,014 | +€1,289 | +178% |
| Recurring financial income | 75 | €725 | €2,014 | +€1,289 | +178% |
| Financial charges | 65/66B | €14,164 | €18,699 | +€4,535 | +32.0% |
| Recurring financial charges | 65 | €14,164 | €18,699 | +€4,535 | +32.0% |
| Profit (loss) for the period before taxes | 9903 | -€71,669 | -€31,182 | +€40,487 | +56.5% |
| Profit (loss) for the period | 9904 | -€71,669 | -€31,182 | +€40,487 | +56.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€71,669 | -€31,182 | +€40,487 | +56.5% |
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 30 October 2026 via checked.be.