Puuran: 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.
Puuran
Largest movements
- Cash +€10,366
up €10,366 (+31.8%), from €32,581 to €42,947
mainly Net result for the year (+€20,980) and Depreciation (+€10,615)
- Intangible fixed assets -€8,100
down €8,100 (-13.0%), from €62,093 to €53,993
- Receivables within one year +€4,790
up €4,790 (+67.2%), from €7,128 to €11,918
of which Trade receivables: +€5,289
- Tangible fixed assets +€4,366
up €4,366 (+58.2%), from €7,503 to €11,870
of which Furniture and vehicles: +€2,850
- Reserves +€20,980
up €20,980 (+124.8%), from €16,809 to €37,789
- Debts after one year -€13,609
down €13,609 (-59.3%), from €22,951 to €9,342
- Trade debts +€2,765
up €2,765 (+23.7%), from €11,677 to €14,442
- Gross operating margin +€25,991
up €25,991 (+167.2%), from €15,543 to €41,534
- Taxes +€4,998
up €4,998 (+985.4%), from €507 to €5,505
- Other operating charges +€772
up €772 (+101.8%), from €758 to €1,531
- Depreciation +€521
up €521 (+5.2%), from €10,094 to €10,615
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 | €134,688 | €146,571 | +€11,883 | +8.8% |
| Fixed assets | 21/28 | €73,196 | €69,537 | -€3,659 | -5.0% |
| Intangible fixed assets | 21 | €62,093 | €53,993 | -€8,100 | -13.0% |
| Tangible fixed assets | 22/27 | €7,503 | €11,870 | +€4,366 | +58.2% |
| Plant, machinery and equipment | 23 | €1,650 | €3,357 | +€1,707 | +103.5% |
| Furniture and vehicles | 24 | €4,034 | €6,884 | +€2,850 | +70.6% |
| Other tangible fixed assets | 26 | €1,819 | €1,629 | -€191 | -10.5% |
| Financial fixed assets | 28 | €3,600 | €3,675 | +€75 | +2.1% |
| Current assets | 29/58 | €61,492 | €77,034 | +€15,541 | +25.3% |
| Stocks and contracts in progress | 3 | €21,783 | €22,168 | +€385 | +1.8% |
| Stocks | 30/36 | €21,783 | €22,168 | +€385 | +1.8% |
| Amounts receivable within one year | 40/41 | €7,128 | €11,918 | +€4,790 | +67.2% |
| Trade receivables | 40 | €6,173 | €11,462 | +€5,289 | +85.7% |
| Other amounts receivable | 41 | €955 | €456 | -€498 | -52.2% |
| Cash at bank and in hand | 54/58 | €32,581 | €42,947 | +€10,366 | +31.8% |
| Total equity and liabilities | 10/49 | €134,688 | €146,571 | +€11,883 | +8.8% |
| Equity | 10/15 | €21,809 | €42,789 | +€20,980 | +96.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €16,809 | €37,789 | +€20,980 | +124.8% |
| Distributable reserves | 133 | €16,809 | €37,789 | +€20,980 | +124.8% |
| Amounts payable | 17/49 | €112,879 | €103,781 | -€9,098 | -8.1% |
| Amounts payable after more than one year | 17 | €22,951 | €9,342 | -€13,609 | -59.3% |
| Financial debts | 170/4 | €22,951 | €9,342 | -€13,609 | -59.3% |
| Amounts payable within one year | 42/48 | €89,928 | €94,439 | +€4,511 | +5.0% |
| Current portion of amounts payable after more than one year | 42 | €13,137 | €13,609 | +€471 | +3.6% |
| Trade debts | 44 | €11,677 | €14,442 | +€2,765 | +23.7% |
| Suppliers | 440/4 | €11,677 | €14,442 | +€2,765 | +23.7% |
| Taxes, remuneration and social security | 45 | €7,768 | €8,316 | +€548 | +7.1% |
| Taxes | 450/3 | €5,490 | €6,020 | +€530 | +9.7% |
| Remuneration and social security | 454/9 | €2,278 | €2,296 | +€18 | +0.8% |
| Other amounts payable | 47/48 | €57,346 | €58,073 | +€727 | +1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,094 | €10,615 | +€521 | +5.2% |
| Other operating charges | 640/8 | €758 | €1,531 | +€772 | +101.8% |
| Gross operating margin | 9900 | €15,543 | €41,534 | +€25,991 | +167.2% |
| Operating profit (loss) | 9901 | €4,690 | €29,388 | +€24,698 | +526.6% |
| Financial income | 75/76B | €4 | €6 | +€2 | +44.5% |
| Recurring financial income | 75 | €4 | €6 | +€2 | +44.5% |
| Financial charges | 65/66B | €3,294 | €2,909 | -€385 | -11.7% |
| Recurring financial charges | 65 | €3,294 | €2,909 | -€385 | -11.7% |
| Profit (loss) for the period before taxes | 9903 | €1,401 | €26,486 | +€25,085 | +1790.7% |
| Income taxes | 67/77 | €507 | €5,505 | +€4,998 | +985.4% |
| Profit (loss) for the period | 9904 | €894 | €20,980 | +€20,087 | +2247.8% |
| Profit (loss) for the period to be appropriated | 9905 | €894 | €20,980 | +€20,087 | +2247.8% |
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 9 October 2026 via checked.be.