PUYAR: 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.
PUYAR
Largest movements
- Cash -€23,560
down €23,560 (-69.9%), from €33,686 to €10,126
mainly Trade debts (-€49,195) and Deferred charges and accrued income (-€9,001)
- Deferred charges and accrued income +€9,001
new in 2025: €9,001
- Tangible fixed assets -€8,684
down €8,684 (-35.7%), from €24,314 to €15,631
of which Furniture and vehicles: -€7,984
- Receivables within one year +€722
up €722 (+13.7%), from €5,274 to €5,995
- Trade debts -€49,195
down €49,195 (-99.2%), from €49,615 to €420
- Other debts +€20,505
up €20,505 (+1756.6%), from €1,167 to €21,672
- Tax, wage and social debts +€3,175
up €3,175 (+88.3%), from €3,595 to €6,770
- Debts after one year +€2,945
new in 2025: €2,945
- Gross operating margin +€7,855
up €7,855 (+99.8%), from €7,870 to €15,725
- Depreciation +€6,947
up €6,947 (+400.0%), from €1,737 to €8,684
- Other operating charges -€1,224
down €1,224 (-40.5%), from €3,019 to €1,795
- Financial charges -€956
down €956 (-41.6%), from €2,299 to €1,344
- Taxes +€909
up €909 (+107.3%), from €847 to €1,756
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 | €63,274 | €40,753 | -€22,521 | -35.6% |
| Fixed assets | 21/28 | €24,315 | €15,632 | -€8,684 | -35.7% |
| Intangible fixed assets | 21 | €1 | €1 | = | 0.0% |
| Tangible fixed assets | 22/27 | €24,314 | €15,631 | -€8,684 | -35.7% |
| Plant, machinery and equipment | 23 | €1,924 | €1,224 | -€700 | -36.4% |
| Furniture and vehicles | 24 | €22,391 | €14,407 | -€7,984 | -35.7% |
| Current assets | 29/58 | €38,959 | €25,122 | -€13,837 | -35.5% |
| Amounts receivable within one year | 40/41 | €5,274 | €5,995 | +€722 | +13.7% |
| Other amounts receivable | 41 | €5,274 | €5,995 | +€722 | +13.7% |
| Cash at bank and in hand | 54/58 | €33,686 | €10,126 | -€23,560 | -69.9% |
| Deferred charges and accrued income | 490/1 | - | €9,001 | +€9,001 | |
| Total equity and liabilities | 10/49 | €63,274 | €40,753 | -€22,521 | -35.6% |
| Equity | 10/15 | €3,796 | €4,095 | +€299 | +7.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,204 | -€905 | +€299 | +24.8% |
| Amounts payable | 17/49 | €59,478 | €36,659 | -€22,820 | -38.4% |
| Amounts payable after more than one year | 17 | - | €2,945 | +€2,945 | |
| Financial debts | 170/4 | - | €2,945 | +€2,945 | |
| Amounts payable within one year | 42/48 | €54,377 | €28,862 | -€25,515 | -46.9% |
| Trade debts | 44 | €49,615 | €420 | -€49,195 | -99.2% |
| Suppliers | 440/4 | €49,615 | €420 | -€49,195 | -99.2% |
| Taxes, remuneration and social security | 45 | €3,595 | €6,770 | +€3,175 | +88.3% |
| Taxes | 450/3 | €3,595 | €6,770 | +€3,175 | +88.3% |
| Other amounts payable | 47/48 | €1,167 | €21,672 | +€20,505 | +1756.6% |
| Accrued charges and deferred income | 492/3 | €5,101 | €4,851 | -€250 | -4.9% |
| Remuneration, social security and pensions | 62 | €1,184 | €1,848 | +€664 | +56.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,737 | €8,684 | +€6,947 | +400.0% |
| Other operating charges | 640/8 | €3,019 | €1,795 | -€1,224 | -40.5% |
| Gross operating margin | 9900 | €7,870 | €15,725 | +€7,855 | +99.8% |
| Operating profit (loss) | 9901 | €1,930 | €3,398 | +€1,468 | +76.1% |
| Financial income | 75/76B | €13 | €0 | -€13 | -99.5% |
| Recurring financial income | 75 | €13 | €0 | -€13 | -99.5% |
| Financial charges | 65/66B | €2,299 | €1,344 | -€956 | -41.6% |
| Recurring financial charges | 65 | €2,299 | €1,344 | -€956 | -41.6% |
| Profit (loss) for the period before taxes | 9903 | -€357 | €2,054 | +€2,411 | |
| Income taxes | 67/77 | €847 | €1,756 | +€909 | +107.3% |
| Profit (loss) for the period | 9904 | -€1,204 | €299 | +€1,503 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,204 | €299 | +€1,503 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.