PUYA: what changed
Two fiscal 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.
PUYA
Largest movements
- Receivables within one year -€29,617
down €29,617 (-55.1%), from €53,719 to €24,102
of which Other amounts receivable: -€31,626
- Profit (loss) carried forward -€19,517
new in 2025: -€19,517
- Tax, wage and social debts -€12,151
down €12,151 (-64.6%), from €18,799 to €6,648
- Trade debts +€2,727
up €2,727 (+520.9%), from €524 to €3,251
- Financial charges +€41,716
up €41,716 (+1869.2%), from €2,232 to €43,947
- Gross operating margin -€10,153
down €10,153 (-26.0%), from €39,015 to €28,862
- Taxes -€8,990
down €8,990 (-98.5%), from €9,131 to €141
- Depreciation +€592
up €592 (+11.4%), from €5,204 to €5,796
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 | €118,353 | €89,413 | -€28,941 | -24.5% |
| Fixed assets | 21/28 | €11,974 | €12,823 | +€848 | +7.1% |
| Tangible fixed assets | 22/27 | €11,974 | €12,823 | +€848 | +7.1% |
| Plant, machinery and equipment | 23 | €4,392 | €8,785 | +€4,392 | +100.0% |
| Furniture and vehicles | 24 | €5,991 | €2,614 | -€3,378 | -56.4% |
| Other tangible fixed assets | 26 | €1,591 | €1,424 | -€167 | -10.5% |
| Current assets | 29/58 | €106,379 | €76,590 | -€29,789 | -28.0% |
| Amounts receivable within one year | 40/41 | €53,719 | €24,102 | -€29,617 | -55.1% |
| Trade receivables | 40 | €8,002 | €10,011 | +€2,010 | +25.1% |
| Other amounts receivable | 41 | €45,717 | €14,091 | -€31,626 | -69.2% |
| Cash at bank and in hand | 54/58 | €52,060 | €51,125 | -€936 | -1.8% |
| Deferred charges and accrued income | 490/1 | €599 | €1,363 | +€763 | +127.3% |
| Total equity and liabilities | 10/49 | €118,353 | €89,413 | -€28,941 | -24.5% |
| Equity | 10/15 | €99,030 | €79,514 | -€19,517 | -19.7% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €96,030 | €96,030 | = | 0.0% |
| Distributable reserves | 133 | €96,030 | €96,030 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€19,517 | -€19,517 | |
| Amounts payable | 17/49 | €19,323 | €9,899 | -€9,424 | -48.8% |
| Amounts payable within one year | 42/48 | €19,323 | €9,899 | -€9,424 | -48.8% |
| Trade debts | 44 | €524 | €3,251 | +€2,727 | +520.9% |
| Suppliers | 440/4 | €524 | €3,251 | +€2,727 | +520.9% |
| Taxes, remuneration and social security | 45 | €18,799 | €6,648 | -€12,151 | -64.6% |
| Taxes | 450/3 | €18,799 | €6,648 | -€12,151 | -64.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,204 | €5,796 | +€592 | +11.4% |
| Other operating charges | 640/8 | €273 | €112 | -€161 | -58.9% |
| Gross operating margin | 9900 | €39,015 | €28,862 | -€10,153 | -26.0% |
| Operating profit (loss) | 9901 | €33,538 | €22,954 | -€10,585 | -31.6% |
| Financial income | 75/76B | €1,419 | €1,618 | +€199 | +14.0% |
| Recurring financial income | 75 | €1,419 | €1,618 | +€199 | +14.0% |
| Financial charges | 65/66B | €2,232 | €43,947 | +€41,716 | +1869.2% |
| Recurring financial charges | 65 | €2,232 | €43,947 | +€41,716 | +1869.2% |
| Profit (loss) for the period before taxes | 9903 | €32,726 | -€19,376 | -€52,102 | |
| Income taxes | 67/77 | €9,131 | €141 | -€8,990 | -98.5% |
| Profit (loss) for the period | 9904 | €23,595 | -€19,517 | -€43,111 | |
| Profit (loss) for the period to be appropriated | 9905 | €23,595 | -€19,517 | -€43,111 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.