PUURdineren: 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.
PUURdineren
Largest movements
- Receivables within one year -€7,250
down €7,250 (-90.9%), from €7,977 to €727
of which Trade receivables: -€6,000
- Deferred charges and accrued income +€461
new in 2025: €461
- Tangible fixed assets -€357
down €357 (-15.7%), from €2,280 to €1,922
- Profit (loss) carried forward -€9,776
down €9,776 (-31.7%), from -€30,804 to -€40,580
- Other debts +€6,365
up €6,365 (+34.8%), from €18,297 to €24,662
- Tax, wage and social debts -€2,184
down €2,184 (-47.8%), from €4,565 to €2,381
- Trade debts -€1,026
down €1,026 (-11.7%), from €8,807 to €7,781
- Short-term financial debts -€525
down €525 (-10.2%), from €5,142 to €4,617
- Gross operating margin -€17,943
down €17,943, from €11,041 to -€6,903
- Staff costs -€13,938
down €13,938 (-94.7%), from €14,726 to €788
- Depreciation -€2,749
down €2,749 (-88.5%), from €3,106 to €357
- Financial charges -€1,300
down €1,300 (-50.6%), from €2,566 to €1,267
of which Non-recurring financial charges: -€739
- Other operating charges -€1,008
down €1,008 (-68.9%), from €1,462 to €454
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.
Derived cash bridge
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,006 | €3,860 | -€7,146 | -64.9% |
| Fixed assets | 21/28 | €3,030 | €2,672 | -€357 | -11.8% |
| Tangible fixed assets | 22/27 | €2,280 | €1,922 | -€357 | -15.7% |
| Plant, machinery and equipment | 23 | €2,280 | €1,922 | -€357 | -15.7% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €7,977 | €1,188 | -€6,789 | -85.1% |
| Amounts receivable within one year | 40/41 | €7,977 | €727 | -€7,250 | -90.9% |
| Trade receivables | 40 | €6,000 | - | -€6,000 | |
| Other amounts receivable | 41 | €1,977 | €727 | -€1,250 | -63.2% |
| Deferred charges and accrued income | 490/1 | - | €461 | +€461 | |
| Total equity and liabilities | 10/49 | €11,006 | €3,860 | -€7,146 | -64.9% |
| Equity | 10/15 | -€25,804 | -€35,580 | -€9,776 | -37.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€30,804 | -€40,580 | -€9,776 | -31.7% |
| Amounts payable | 17/49 | €36,811 | €39,440 | +€2,630 | +7.1% |
| Amounts payable within one year | 42/48 | €36,811 | €39,440 | +€2,630 | +7.1% |
| Financial debts | 43 | €5,142 | €4,617 | -€525 | -10.2% |
| Credit institutions | 430/8 | €5,142 | €4,617 | -€525 | -10.2% |
| Trade debts | 44 | €8,807 | €7,781 | -€1,026 | -11.7% |
| Suppliers | 440/4 | €8,807 | €7,781 | -€1,026 | -11.7% |
| Taxes, remuneration and social security | 45 | €4,565 | €2,381 | -€2,184 | -47.8% |
| Taxes | 450/3 | €4,565 | €2,381 | -€2,184 | -47.8% |
| Other amounts payable | 47/48 | €18,297 | €24,662 | +€6,365 | +34.8% |
| Remuneration, social security and pensions | 62 | €14,726 | €788 | -€13,938 | -94.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,106 | €357 | -€2,749 | -88.5% |
| Other operating charges | 640/8 | €1,462 | €454 | -€1,008 | -68.9% |
| Non-recurring operating charges | 66A | €572 | - | -€572 | |
| Gross operating margin | 9900 | €11,041 | -€6,903 | -€17,943 | |
| Operating profit (loss) | 9901 | -€8,825 | -€8,502 | +€324 | +3.7% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €2,566 | €1,267 | -€1,300 | -50.6% |
| Recurring financial charges | 65 | €1,827 | €1,267 | -€561 | -30.7% |
| Non-recurring financial charges | 66B | €739 | - | -€739 | |
| Profit (loss) for the period before taxes | 9903 | -€11,392 | -€9,769 | +€1,623 | +14.2% |
| Income taxes | 67/77 | - | €7 | +€7 | |
| Profit (loss) for the period | 9904 | -€11,392 | -€9,776 | +€1,616 | +14.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,392 | -€9,776 | +€1,616 | +14.2% |
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 15 October 2026 via checked.be.