PUYMIROL: 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.
PUYMIROL
Largest movements
- Cash -€64,384
down €64,384 (-33.0%), from €195,017 to €130,633
mainly Contributions, distributions and other (-€86,203) and Investment in fixed assets (net) (-€48,283)
- Tangible fixed assets +€21,144
up €21,144 (+4.5%), from €471,156 to €492,300
of which Furniture and vehicles: +€40,123
- Receivables within one year +€9,738
up €9,738 (+53.9%), from €18,056 to €27,793
of which Other amounts receivable: +€6,181
- Other debts +€36,421
up €36,421 (+69.7%), from €52,290 to €88,711
- Debts after one year -€35,385
down €35,385 (-14.0%), from €252,338 to €216,953
of which Financial debts: -€35,519
- Reserves -€27,595
down €27,595 (-9.5%), from €289,020 to €261,425
- Gross operating margin +€7,407
up €7,407 (+6.5%), from €113,807 to €121,214
- Taxes +€3,327
up €3,327 (+15.9%), from €20,965 to €24,293
- Financial charges -€1,368
down €1,368 (-11.0%), from €12,448 to €11,080
- Financial income +€1,270
up €1,270 (+61.1%), from €2,080 to €3,350
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 | €685,229 | €656,211 | -€29,018 | -4.2% |
| Fixed assets | 21/28 | €471,156 | €492,300 | +€21,144 | +4.5% |
| Tangible fixed assets | 22/27 | €471,156 | €492,300 | +€21,144 | +4.5% |
| Land and buildings | 22 | €446,464 | €429,745 | -€16,719 | -3.7% |
| Plant, machinery and equipment | 23 | €5,003 | €2,743 | -€2,260 | -45.2% |
| Furniture and vehicles | 24 | €19,689 | €59,812 | +€40,123 | +203.8% |
| Current assets | 29/58 | €214,073 | €163,911 | -€50,162 | -23.4% |
| Amounts receivable within one year | 40/41 | €18,056 | €27,793 | +€9,738 | +53.9% |
| Trade receivables | 40 | €18,056 | €21,613 | +€3,557 | +19.7% |
| Other amounts receivable | 41 | - | €6,181 | +€6,181 | |
| Cash at bank and in hand | 54/58 | €195,017 | €130,633 | -€64,384 | -33.0% |
| Deferred charges and accrued income | 490/1 | €1,000 | €5,484 | +€4,484 | +448.2% |
| Total equity and liabilities | 10/49 | €685,229 | €656,211 | -€29,018 | -4.2% |
| Equity | 10/15 | €317,501 | €289,906 | -€27,595 | -8.7% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €289,020 | €261,425 | -€27,595 | -9.5% |
| Distributable reserves | 133 | €289,020 | €261,425 | -€27,595 | -9.5% |
| Profit (loss) carried forward | 14 | €20,421 | €20,421 | = | 0.0% |
| Amounts payable | 17/49 | €367,727 | €366,305 | -€1,423 | -0.4% |
| Amounts payable after more than one year | 17 | €252,338 | €216,953 | -€35,385 | -14.0% |
| Financial debts | 170/4 | €252,338 | €216,819 | -€35,519 | -14.1% |
| Other amounts payable | 178/9 | - | €134 | +€134 | |
| Amounts payable within one year | 42/48 | €115,389 | €149,352 | +€33,963 | +29.4% |
| Current portion of amounts payable after more than one year | 42 | €34,107 | €35,519 | +€1,413 | +4.1% |
| Trade debts | 44 | €2,296 | €5,109 | +€2,813 | +122.5% |
| Suppliers | 440/4 | €2,296 | €5,109 | +€2,813 | +122.5% |
| Taxes, remuneration and social security | 45 | €26,696 | €20,013 | -€6,683 | -25.0% |
| Taxes | 450/3 | €26,696 | €20,013 | -€6,683 | -25.0% |
| Other amounts payable | 47/48 | €52,290 | €88,711 | +€36,421 | +69.7% |
| Non-recurring operating income | 76A | - | €1,701 | +€1,701 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,087 | €27,139 | +€1,052 | +4.0% |
| Other operating charges | 640/8 | €3,123 | €3,444 | +€321 | +10.3% |
| Non-recurring operating charges | 66A | €1,483 | - | -€1,483 | |
| Gross operating margin | 9900 | €113,807 | €121,214 | +€7,407 | +6.5% |
| Operating profit (loss) | 9901 | €83,113 | €90,631 | +€7,517 | +9.0% |
| Financial income | 75/76B | €2,080 | €3,350 | +€1,270 | +61.1% |
| Recurring financial income | 75 | €2,080 | €3,350 | +€1,270 | +61.1% |
| Financial charges | 65/66B | €12,448 | €11,080 | -€1,368 | -11.0% |
| Recurring financial charges | 65 | €12,448 | €11,080 | -€1,368 | -11.0% |
| Profit (loss) for the period before taxes | 9903 | €72,745 | €82,900 | +€10,156 | +14.0% |
| Income taxes | 67/77 | €20,965 | €24,293 | +€3,327 | +15.9% |
| Profit (loss) for the period | 9904 | €51,779 | €58,608 | +€6,828 | +13.2% |
| Profit (loss) for the period to be appropriated | 9905 | €51,779 | €58,608 | +€6,828 | +13.2% |
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.