PUYPE: 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.
PUYPE
Largest movements
- Cash +€260,238
up €260,238 (+2409.4%), from €10,801 to €271,039
mainly Stocks and contracts (+€196,788) and Net result for the year (+€97,702)
- Stocks and contracts -€196,788
down €196,788 (-47.5%), from €414,266 to €217,477
- Receivables within one year -€40,902
down €40,902 (-19.5%), from €209,652 to €168,750
of which Other amounts receivable: -€35,228
- Tangible fixed assets -€13,826
down €13,826 (-17.2%), from €80,609 to €66,783
of which Furniture and vehicles: -€13,577
- Current investments -€11,042
down €11,042 (-5.0%), from €221,437 to €210,396
- Trade debts -€15,728
down €15,728 (-91.7%), from €17,146 to €1,418
- Gross operating margin +€84,244
up €84,244 (+56.6%), from €148,780 to €233,024
- Staff costs +€23,177
up €23,177 (+55.9%), from €41,497 to €64,673
- Write-downs -€14,230
down €14,230 (-69.5%), from €20,473 to €6,243
- Financial income +€4,919
up €4,919 (+230.1%), from €2,138 to €7,057
- Other operating charges -€3,727
down €3,727 (-54.4%), from €6,849 to €3,122
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 | €941,273 | €939,028 | -€2,245 | -0.2% |
| Fixed assets | 21/28 | €82,565 | €68,789 | -€13,776 | -16.7% |
| Intangible fixed assets | 21 | €1,710 | €1,710 | = | 0.0% |
| Tangible fixed assets | 22/27 | €80,609 | €66,783 | -€13,826 | -17.2% |
| Plant, machinery and equipment | 23 | €18,727 | €18,961 | +€234 | +1.2% |
| Furniture and vehicles | 24 | €58,819 | €45,242 | -€13,577 | -23.1% |
| Other tangible fixed assets | 26 | €3,062 | €2,580 | -€482 | -15.7% |
| Financial fixed assets | 28 | €246 | €296 | +€50 | +20.3% |
| Current assets | 29/58 | €858,708 | €870,239 | +€11,531 | +1.3% |
| Stocks and contracts in progress | 3 | €414,266 | €217,477 | -€196,788 | -47.5% |
| Stocks | 30/36 | €414,266 | €217,477 | -€196,788 | -47.5% |
| Amounts receivable within one year | 40/41 | €209,652 | €168,750 | -€40,902 | -19.5% |
| Trade receivables | 40 | €163,541 | €157,867 | -€5,674 | -3.5% |
| Other amounts receivable | 41 | €46,111 | €10,884 | -€35,228 | -76.4% |
| Current investments | 50/53 | €221,437 | €210,396 | -€11,042 | -5.0% |
| Cash at bank and in hand | 54/58 | €10,801 | €271,039 | +€260,238 | +2409.4% |
| Deferred charges and accrued income | 490/1 | €2,552 | €2,577 | +€25 | +1.0% |
| Total equity and liabilities | 10/49 | €941,273 | €939,028 | -€2,245 | -0.2% |
| Equity | 10/15 | €852,877 | €860,097 | +€7,220 | +0.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Revaluation surpluses | 12 | €16,142 | €16,493 | +€350 | +2.2% |
| Reserves | 13 | €816,735 | €823,604 | +€6,869 | +0.8% |
| Tax-exempt reserves | 132 | €105,250 | €134,720 | +€29,470 | +28.0% |
| Distributable reserves | 133 | €711,485 | €688,884 | -€22,601 | -3.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €88,396 | €78,932 | -€9,464 | -10.7% |
| Amounts payable within one year | 42/48 | €88,396 | €78,932 | -€9,464 | -10.7% |
| Trade debts | 44 | €17,146 | €1,418 | -€15,728 | -91.7% |
| Suppliers | 440/4 | €17,146 | €1,418 | -€15,728 | -91.7% |
| Taxes, remuneration and social security | 45 | €18,190 | €25,099 | +€6,909 | +38.0% |
| Taxes | 450/3 | €8,317 | €14,862 | +€6,545 | +78.7% |
| Remuneration and social security | 454/9 | €9,872 | €10,237 | +€364 | +3.7% |
| Other amounts payable | 47/48 | €53,060 | €52,415 | -€645 | -1.2% |
| Non-recurring operating income | 76A | €16 | €0 | -€16 | -100.0% |
| Remuneration, social security and pensions | 62 | €41,497 | €64,673 | +€23,177 | +55.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,187 | €26,404 | +€3,216 | +13.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €20,473 | €6,243 | -€14,230 | -69.5% |
| Other operating charges | 640/8 | €6,849 | €3,122 | -€3,727 | -54.4% |
| Gross operating margin | 9900 | €148,780 | €233,024 | +€84,244 | +56.6% |
| Operating profit (loss) | 9901 | €56,774 | €132,582 | +€75,808 | +133.5% |
| Financial income | 75/76B | €2,138 | €7,057 | +€4,919 | +230.1% |
| Recurring financial income | 75 | €2,138 | €7,057 | +€4,919 | +230.1% |
| Financial charges | 65/66B | €4,659 | €5,517 | +€858 | +18.4% |
| Recurring financial charges | 65 | €4,659 | €5,517 | +€858 | +18.4% |
| Profit (loss) for the period before taxes | 9903 | €54,253 | €134,121 | +€79,868 | +147.2% |
| Income taxes | 67/77 | €34,479 | €36,419 | +€1,940 | +5.6% |
| Profit (loss) for the period | 9904 | €19,774 | €97,702 | +€77,928 | +394.1% |
| Transfer from tax-exempt reserves | 789 | €35,600 | €23,155 | -€12,445 | -35.0% |
| Transfer to tax-exempt reserves | 689 | €52,625 | €52,625 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,749 | €68,232 | +€65,483 | +2382.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.