PUURSFIT: 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.
PUURSFIT
Largest movements
- Tangible fixed assets -€23,320
down €23,320 (-19.0%), from €122,924 to €99,604
of which Plant, machinery and equipment: -€19,606
- Deferred charges and accrued income +€18,144
up €18,144 (+1,344%), from €1,350 to €19,494
- Cash +€11,713
up €11,713 (+21.1%), from €55,553 to €67,266
mainly Net result for the year (+€119,114) and Tax, wage and social debts (+€49,067)
- Receivables within one year +€4,045
up €4,045 (+98.7%), from €4,097 to €8,142
of which Trade receivables: +€7,174
- Tax, wage and social debts +€49,067
up €49,067 (+1,506%), from €3,259 to €52,326
of which Remuneration and social security: +€25,941
- Debts after one year -€31,500
down €31,500 (-66.1%), from €47,677 to €16,177
- Reserves +€19,927
up €19,927 (+35.9%), from €55,502 to €75,429
- Accrued charges and deferred income -€14,994
no longer reported in 2025 (was €14,994)
- Trade debts -€12,130
no longer reported in 2025 (was €12,130)
- Turnover -€346,035
no longer reported in 2025 (was €346,035)
- Purchases and services -€197,988
no longer reported in 2025 (was €197,988)
- Gross operating margin +€54,632
up €54,632 (+36.5%), from €149,714 to €204,346
- Taxes +€40,484
up €40,484 (+4,420%), from €916 to €41,400
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
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 | €183,924 | €194,505 | +€10,581 | +5.8% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €122,924 | €99,604 | -€23,320 | -19.0% |
| Tangible fixed assets | 22/27 | €122,924 | €99,604 | -€23,320 | -19.0% |
| Land and buildings | 22 | €16,459 | €14,541 | -€1,918 | -11.7% |
| Plant, machinery and equipment | 23 | €77,773 | €58,167 | -€19,606 | -25.2% |
| Furniture and vehicles | 24 | €8,337 | €6,611 | -€1,726 | -20.7% |
| Other tangible fixed assets | 26 | €20,355 | €20,285 | -€70 | -0.3% |
| Current assets | 29/58 | €61,000 | €94,901 | +€33,901 | +55.6% |
| Amounts receivable within one year | 40/41 | €4,097 | €8,142 | +€4,045 | +98.7% |
| Trade receivables | 40 | €968 | €8,142 | +€7,174 | +741% |
| Other amounts receivable | 41 | €3,129 | - | -€3,129 | |
| Cash at bank and in hand | 54/58 | €55,553 | €67,266 | +€11,713 | +21.1% |
| Deferred charges and accrued income | 490/1 | €1,350 | €19,494 | +€18,144 | +1,344% |
| Total equity and liabilities | 10/49 | €183,924 | €194,505 | +€10,581 | +5.8% |
| Equity | 10/15 | €74,102 | €94,029 | +€19,927 | +26.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | - | €18,600 | +€18,600 | |
| Other | 1109/19 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €55,502 | €75,429 | +€19,927 | +35.9% |
| Distributable reserves | 133 | €55,502 | €75,429 | +€19,927 | +35.9% |
| Provisions and deferred taxes | 16 | €311 | €311 | +€0 | +0.2% |
| Provisions for liabilities and charges | 160/5 | €311 | €311 | +€0 | +0.2% |
| Environmental obligations | 163 | - | €311 | +€311 | |
| Other liabilities and charges | 164/5 | €311 | - | -€311 | |
| Amounts payable | 17/49 | €109,511 | €100,165 | -€9,346 | -8.5% |
| Amounts payable after more than one year | 17 | €47,677 | €16,177 | -€31,500 | -66.1% |
| Financial debts | 170/4 | €47,677 | €16,177 | -€31,500 | -66.1% |
| Amounts payable within one year | 42/48 | €46,840 | €83,988 | +€37,148 | +79.3% |
| Current portion of amounts payable after more than one year | 42 | €31,451 | €31,662 | +€211 | +0.7% |
| Trade debts | 44 | €12,130 | - | -€12,130 | |
| Suppliers | 440/4 | €12,130 | - | -€12,130 | |
| Taxes, remuneration and social security | 45 | €3,259 | €52,326 | +€49,067 | +1,506% |
| Taxes | 450/3 | €916 | €24,042 | +€23,126 | +2,525% |
| Remuneration and social security | 454/9 | €2,343 | €28,284 | +€25,941 | +1,107% |
| Accrued charges and deferred income | 492/3 | €14,994 | - | -€14,994 | |
| Turnover | 70 | €346,035 | - | -€346,035 | |
| Non-recurring operating income | 76A | €330 | - | -€330 | |
| Goods, raw materials, services and sundry goods | 60/61 | €197,988 | - | -€197,988 | |
| Remuneration, social security and pensions | 62 | €15,719 | €14,590 | -€1,129 | -7.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,146 | €26,823 | +€1,677 | +6.7% |
| Other operating charges | 640/8 | €2,577 | €1,401 | -€1,176 | -45.6% |
| Non-recurring operating charges | 66A | - | €227 | +€227 | |
| Gross operating margin | 9900 | €149,714 | €204,346 | +€54,632 | +36.5% |
| Operating profit (loss) | 9901 | €106,272 | €161,306 | +€55,034 | +51.8% |
| Financial income | 75/76B | €136 | €316 | +€180 | +132% |
| Recurring financial income | 75 | €136 | €316 | +€180 | +132% |
| Financial charges | 65/66B | €1,478 | €1,108 | -€370 | -25.0% |
| Recurring financial charges | 65 | €1,478 | €1,108 | -€370 | -25.0% |
| Profit (loss) for the period before taxes | 9903 | €104,930 | €160,514 | +€55,584 | +53.0% |
| Income taxes | 67/77 | €916 | €41,400 | +€40,484 | +4,420% |
| Profit (loss) for the period | 9904 | €104,014 | €119,114 | +€15,100 | +14.5% |
| Profit (loss) for the period to be appropriated | 9905 | €104,014 | €119,114 | +€15,100 | +14.5% |
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 23 October 2026 via checked.be.