PUYAN: 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.
PUYAN
Largest movements
- Deferred charges and accrued income +€5,367
new in 2025: €5,367
- Receivables within one year +€1,052
up €1,052 (+1.8%), from €58,508 to €59,560
of which Other amounts receivable: +€6,206
- Profit (loss) carried forward +€6,140
up €6,140 (+13.1%), from €46,989 to €53,129
- Gross operating margin +€8,020
up €8,020 (+1335.6%), from €600 to €8,621
- Taxes +€2,059
new in 2025: €2,059
- Staff costs -€412
no longer reported in 2025 (was €412)
- Financial charges +€243
up €243 (+136.9%), from €178 to €421
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 | €61,805 | €67,728 | +€5,922 | +9.6% |
| Current assets | 29/58 | €61,805 | €67,728 | +€5,922 | +9.6% |
| Amounts receivable within one year | 40/41 | €58,508 | €59,560 | +€1,052 | +1.8% |
| Trade receivables | 40 | €9,572 | €4,418 | -€5,154 | -53.8% |
| Other amounts receivable | 41 | €48,935 | €55,141 | +€6,206 | +12.7% |
| Cash at bank and in hand | 54/58 | €3,298 | €2,801 | -€497 | -15.1% |
| Deferred charges and accrued income | 490/1 | - | €5,367 | +€5,367 | |
| Total equity and liabilities | 10/49 | €61,805 | €67,728 | +€5,922 | +9.6% |
| Equity | 10/15 | €58,764 | €64,904 | +€6,140 | +10.4% |
| Contributions | 10/11 | €9,916 | €9,916 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €46,989 | €53,129 | +€6,140 | +13.1% |
| Amounts payable | 17/49 | €3,042 | €2,824 | -€218 | -7.2% |
| Amounts payable within one year | 42/48 | €3,042 | €2,824 | -€218 | -7.2% |
| Trade debts | 44 | €492 | €576 | +€85 | +17.2% |
| Suppliers | 440/4 | €492 | €576 | +€85 | +17.2% |
| Taxes, remuneration and social security | 45 | €2,550 | €2,247 | -€303 | -11.9% |
| Taxes | 450/3 | €2,550 | €2,247 | -€303 | -11.9% |
| Non-recurring operating income | 76A | - | €3,719 | +€3,719 | |
| Remuneration, social security and pensions | 62 | €412 | - | -€412 | |
| Other operating charges | 640/8 | €26 | €1 | -€25 | -96.0% |
| Gross operating margin | 9900 | €600 | €8,621 | +€8,020 | +1335.6% |
| Operating profit (loss) | 9901 | €162 | €8,620 | +€8,457 | +5210.6% |
| Financial charges | 65/66B | €178 | €421 | +€243 | +136.9% |
| Recurring financial charges | 65 | €178 | €421 | +€243 | +136.9% |
| Profit (loss) for the period before taxes | 9903 | -€15 | €8,199 | +€8,214 | |
| Income taxes | 67/77 | - | €2,059 | +€2,059 | |
| Profit (loss) for the period | 9904 | -€15 | €6,140 | +€6,155 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15 | €6,140 | +€6,155 |
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 11 October 2026 via checked.be.