SINGH PUNJAB: what changed
SINGH PUNJAB
Largest movements
- Stocks and contracts +€10,200
up €10,200 (+43.8%), from €23,264 to €33,464
- Receivables within one year -€1,869
down €1,869 (-57.9%), from €3,227 to €1,358
- Cash +€1,357
up €1,357 (+56.8%), from €2,388 to €3,746
mainly Net result for the year (+€14,575) and Receivables within one year (+€1,869)
- Tangible fixed assets +€880
up €880 (+212%), from €416 to €1,296
- Profit (loss) carried forward +€14,575
up €14,575, from -€4,833 to €9,742
- Tax, wage and social debts -€2,365
down €2,365 (-30.6%), from €7,724 to €5,359
of which Remuneration and social security: -€5,409
- Trade debts -€1,791
down €1,791 (-11.9%), from €15,114 to €13,323
- Purchases and services -€49,104
down €49,104 (-20.4%), from €240,327 to €191,224
- Gross operating margin +€29,737
up €29,737 (+179%), from €16,609 to €46,345
- Turnover -€19,384
down €19,384 (-7.7%), from €252,336 to €232,952
- Staff costs +€5,143
up €5,143 (+25.0%), from €20,535 to €25,678
- Taxes +€2,571
new in 2025: €2,571
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €29,296 | €39,865 | +€10,569 | +36.1% |
| Fixed assets | 21/28 | €416 | €1,296 | +€880 | +212% |
| Tangible fixed assets | 22/27 | €416 | €1,296 | +€880 | +212% |
| Furniture and vehicles | 24 | €416 | €1,296 | +€880 | +212% |
| Current assets | 29/58 | €28,880 | €38,568 | +€9,689 | +33.5% |
| Stocks and contracts in progress | 3 | €23,264 | €33,464 | +€10,200 | +43.8% |
| Stocks | 30/36 | €23,264 | €33,464 | +€10,200 | +43.8% |
| Amounts receivable within one year | 40/41 | €3,227 | €1,358 | -€1,869 | -57.9% |
| Other amounts receivable | 41 | €3,227 | €1,358 | -€1,869 | -57.9% |
| Cash at bank and in hand | 54/58 | €2,388 | €3,746 | +€1,357 | +56.8% |
| Total equity and liabilities | 10/49 | €29,296 | €39,865 | +€10,569 | +36.1% |
| Equity | 10/15 | €1,367 | €15,942 | +€14,575 | +1,066% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€4,833 | €9,742 | +€14,575 | |
| Amounts payable | 17/49 | €27,928 | €23,923 | -€4,006 | -14.3% |
| Amounts payable after more than one year | 17 | €2,453 | €2,453 | = | 0.0% |
| Other amounts payable | 178/9 | €2,453 | €2,453 | = | 0.0% |
| Amounts payable within one year | 42/48 | €25,476 | €21,470 | -€4,006 | -15.7% |
| Trade debts | 44 | €15,114 | €13,323 | -€1,791 | -11.9% |
| Suppliers | 440/4 | €15,114 | €13,323 | -€1,791 | -11.9% |
| Taxes, remuneration and social security | 45 | €7,724 | €5,359 | -€2,365 | -30.6% |
| Taxes | 450/3 | €2,261 | €5,304 | +€3,044 | +135% |
| Remuneration and social security | 454/9 | €5,464 | €55 | -€5,409 | -99.0% |
| Other amounts payable | 47/48 | €2,638 | €2,788 | +€151 | +5.7% |
| Turnover | 70 | €252,336 | €232,952 | -€19,384 | -7.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €240,327 | €191,224 | -€49,104 | -20.4% |
| Remuneration, social security and pensions | 62 | €20,535 | €25,678 | +€5,143 | +25.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €118 | €220 | +€102 | +86.1% |
| Other operating charges | 640/8 | €768 | €1,183 | +€415 | +54.0% |
| Gross operating margin | 9900 | €16,609 | €46,345 | +€29,737 | +179% |
| Operating profit (loss) | 9901 | -€4,813 | €19,264 | +€24,077 | |
| Financial charges | 65/66B | €1,961 | €2,118 | +€156 | +8.0% |
| Recurring financial charges | 65 | €1,961 | €2,118 | +€156 | +8.0% |
| Profit (loss) for the period before taxes | 9903 | -€6,774 | €17,146 | +€23,920 | |
| Income taxes | 67/77 | - | €2,571 | +€2,571 | |
| Profit (loss) for the period | 9904 | -€6,774 | €14,575 | +€21,349 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,774 | €14,575 | +€21,349 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.