Puur Passie: what changed
Puur Passie
Largest movements
- Tangible fixed assets -€26,153
down €26,153 (-29.5%), from €88,650 to €62,497
of which Other tangible fixed assets: -€28,336
- Cash +€6,955
up €6,955 (+19.8%), from €35,068 to €42,022
mainly Depreciation (+€30,890) and Net result for the year (+€20,491)
- Deferred charges and accrued income +€4,745
up €4,745, from €0 to €4,745
- Receivables within one year +€4,521
up €4,521 (+31.8%), from €14,217 to €18,738
of which Other amounts receivable: +€4,727
- Debts after one year -€29,961
down €29,961 (-20.1%), from €148,920 to €118,958
- Profit (loss) carried forward +€19,773
up €19,773, from -€19,773 to €0
- Other debts -€4,556
down €4,556 (-45.1%), from €10,101 to €5,545
- Trade debts +€4,191
up €4,191 (+44.7%), from €9,377 to €13,568
- Gross operating margin +€14,943
up €14,943 (+11.9%), from €125,409 to €140,351
- Staff costs +€8,608
up €8,608 (+11.9%), from €72,434 to €81,042
- Financial charges -€3,278
down €3,278 (-38.0%), from €8,627 to €5,349
- Other operating charges -€3,100
down €3,100 (-79.2%), from €3,913 to €812
- Taxes +€1,621
up €1,621 (+1,072%), from €151 to €1,773
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €194,016 | €183,066 | -€10,951 | -5.6% |
| Fixed assets | 21/28 | €94,456 | €67,710 | -€26,746 | -28.3% |
| Intangible fixed assets | 21 | €1,556 | €963 | -€592 | -38.1% |
| Tangible fixed assets | 22/27 | €88,650 | €62,497 | -€26,153 | -29.5% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €2,069 | €4,251 | +€2,183 | +105% |
| Other tangible fixed assets | 26 | €86,581 | €58,246 | -€28,336 | -32.7% |
| Financial fixed assets | 28 | €4,250 | €4,250 | = | 0.0% |
| Current assets | 29/58 | €99,560 | €115,355 | +€15,795 | +15.9% |
| Stocks and contracts in progress | 3 | €50,276 | €49,850 | -€426 | -0.8% |
| Stocks | 30/36 | €50,276 | €49,850 | -€426 | -0.8% |
| Amounts receivable within one year | 40/41 | €14,217 | €18,738 | +€4,521 | +31.8% |
| Trade receivables | 40 | €14,217 | €14,010 | -€207 | -1.5% |
| Other amounts receivable | 41 | €0 | €4,727 | +€4,727 | |
| Cash at bank and in hand | 54/58 | €35,068 | €42,022 | +€6,955 | +19.8% |
| Deferred charges and accrued income | 490/1 | €0 | €4,745 | +€4,745 | |
| Total equity and liabilities | 10/49 | €194,016 | €183,066 | -€10,951 | -5.6% |
| Equity | 10/15 | -€11,713 | €8,778 | +€20,491 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €2,578 | +€718 | +38.6% |
| Distributable reserves | 133 | €1,860 | €2,578 | +€718 | +38.6% |
| Profit (loss) carried forward | 14 | -€19,773 | €0 | +€19,773 | |
| Amounts payable | 17/49 | €205,729 | €174,288 | -€31,441 | -15.3% |
| Amounts payable after more than one year | 17 | €148,920 | €118,958 | -€29,961 | -20.1% |
| Financial debts | 170/4 | €148,920 | €118,958 | -€29,961 | -20.1% |
| Amounts payable within one year | 42/48 | €56,810 | €55,330 | -€1,480 | -2.6% |
| Current portion of amounts payable after more than one year | 42 | €15,168 | €15,961 | +€793 | +5.2% |
| Trade debts | 44 | €9,377 | €13,568 | +€4,191 | +44.7% |
| Suppliers | 440/4 | €9,377 | €13,568 | +€4,191 | +44.7% |
| Taxes, remuneration and social security | 45 | €22,164 | €20,255 | -€1,909 | -8.6% |
| Taxes | 450/3 | €6,157 | €3,704 | -€2,453 | -39.8% |
| Remuneration and social security | 454/9 | €16,007 | €16,551 | +€544 | +3.4% |
| Other amounts payable | 47/48 | €10,101 | €5,545 | -€4,556 | -45.1% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €72,434 | €81,042 | +€8,608 | +11.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,931 | €30,890 | +€959 | +3.2% |
| Other operating charges | 640/8 | €3,913 | €812 | -€3,100 | -79.2% |
| Gross operating margin | 9900 | €125,409 | €140,351 | +€14,943 | +11.9% |
| Operating profit (loss) | 9901 | €19,130 | €27,607 | +€8,476 | +44.3% |
| Financial income | 75/76B | €0 | €5 | +€5 | |
| Recurring financial income | 75 | €0 | €5 | +€5 | |
| Financial charges | 65/66B | €8,627 | €5,349 | -€3,278 | -38.0% |
| Recurring financial charges | 65 | €8,627 | €5,349 | -€3,278 | -38.0% |
| Profit (loss) for the period before taxes | 9903 | €10,504 | €22,263 | +€11,760 | +112% |
| Income taxes | 67/77 | €151 | €1,773 | +€1,621 | +1,072% |
| Profit (loss) for the period | 9904 | €10,352 | €20,491 | +€10,138 | +97.9% |
| Profit (loss) for the period to be appropriated | 9905 | €10,352 | €20,491 | +€10,138 | +97.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2025 and 30 June 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.