PuurLog: 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.
PuurLog
Largest movements
- Cash -€58,078
down €58,078 (-55.8%), from €104,065 to €45,987
mainly Receivables within one year (-€41,476) and Stocks and contracts (-€28,888)
- Receivables within one year +€41,476
up €41,476 (+142.7%), from €29,070 to €70,546
of which Trade receivables: +€29,086
- Stocks and contracts +€28,888
new in 2025: €28,888
- Receivables after one year -€5,000
down €5,000 (-50.0%), from €10,000 to €5,000
- Deferred charges and accrued income +€1,831
up €1,831 (+109.5%), from €1,671 to €3,502
- Other debts -€15,294
down €15,294 (-100.0%), from €15,294 to €0
- Debts after one year +€10,799
new in 2025: €10,799
- Reserves +€9,405
up €9,405 (+15.5%), from €60,735 to €70,141
- Trade debts +€8,443
up €8,443 (+1192.8%), from €708 to €9,151
- Tax, wage and social debts -€5,288
down €5,288 (-41.3%), from €12,808 to €7,520
- Gross operating margin -€37,524
down €37,524 (-66.8%), from €56,140 to €18,617
- Taxes -€8,804
down €8,804 (-63.9%), from €13,778 to €4,974
- Depreciation +€836
up €836 (+79.4%), from €1,054 to €1,890
- Financial income +€750
up €750 (+146.0%), from €513 to €1,263
- Other operating charges +€656
up €656 (+87.5%), from €750 to €1,406
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 | €147,360 | €158,252 | +€10,893 | +7.4% |
| Fixed assets | 21/28 | €2,554 | €4,330 | +€1,776 | +69.5% |
| Intangible fixed assets | 21 | - | €1,016 | +€1,016 | |
| Tangible fixed assets | 22/27 | €2,304 | €3,064 | +€760 | +33.0% |
| Plant, machinery and equipment | 23 | €1,731 | €2,722 | +€991 | +57.3% |
| Furniture and vehicles | 24 | €574 | €342 | -€231 | -40.3% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €144,806 | €153,922 | +€9,117 | +6.3% |
| Amounts receivable after more than one year | 29 | €10,000 | €5,000 | -€5,000 | -50.0% |
| Other amounts receivable | 291 | €10,000 | €5,000 | -€5,000 | -50.0% |
| Stocks and contracts in progress | 3 | - | €28,888 | +€28,888 | |
| Stocks | 30/36 | - | €28,888 | +€28,888 | |
| Amounts receivable within one year | 40/41 | €29,070 | €70,546 | +€41,476 | +142.7% |
| Trade receivables | 40 | €15,520 | €44,606 | +€29,086 | +187.4% |
| Other amounts receivable | 41 | €13,550 | €25,940 | +€12,390 | +91.4% |
| Cash at bank and in hand | 54/58 | €104,065 | €45,987 | -€58,078 | -55.8% |
| Deferred charges and accrued income | 490/1 | €1,671 | €3,502 | +€1,831 | +109.5% |
| Total equity and liabilities | 10/49 | €147,360 | €158,252 | +€10,893 | +7.4% |
| Equity | 10/15 | €118,550 | €127,955 | +€9,405 | +7.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €60,735 | €70,141 | +€9,405 | +15.5% |
| Distributable reserves | 133 | €60,735 | €70,141 | +€9,405 | +15.5% |
| Profit (loss) carried forward | 14 | €39,214 | €39,214 | = | 0.0% |
| Amounts payable | 17/49 | €28,810 | €30,297 | +€1,487 | +5.2% |
| Amounts payable after more than one year | 17 | - | €10,799 | +€10,799 | |
| Financial debts | 170/4 | - | €10,799 | +€10,799 | |
| Amounts payable within one year | 42/48 | €28,810 | €19,498 | -€9,312 | -32.3% |
| Current portion of amounts payable after more than one year | 42 | - | €2,828 | +€2,828 | |
| Trade debts | 44 | €708 | €9,151 | +€8,443 | +1192.8% |
| Suppliers | 440/4 | €708 | €9,151 | +€8,443 | +1192.8% |
| Taxes, remuneration and social security | 45 | €12,808 | €7,520 | -€5,288 | -41.3% |
| Taxes | 450/3 | €12,808 | €7,520 | -€5,288 | -41.3% |
| Other amounts payable | 47/48 | €15,294 | €0 | -€15,294 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,054 | €1,890 | +€836 | +79.4% |
| Other operating charges | 640/8 | €750 | €1,406 | +€656 | +87.5% |
| Gross operating margin | 9900 | €56,140 | €18,617 | -€37,524 | -66.8% |
| Operating profit (loss) | 9901 | €54,336 | €15,320 | -€39,016 | -71.8% |
| Financial income | 75/76B | €513 | €1,263 | +€750 | +146.0% |
| Recurring financial income | 75 | €513 | €1,263 | +€750 | +146.0% |
| Financial charges | 65/66B | €2,128 | €2,203 | +€75 | +3.5% |
| Recurring financial charges | 65 | €2,128 | €2,203 | +€75 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | €52,721 | €14,380 | -€38,341 | -72.7% |
| Income taxes | 67/77 | €13,778 | €4,974 | -€8,804 | -63.9% |
| Profit (loss) for the period | 9904 | €38,943 | €9,405 | -€29,538 | -75.8% |
| Profit (loss) for the period to be appropriated | 9905 | €38,943 | €9,405 | -€29,538 | -75.8% |
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.