BPI PURE SA: 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.
BPI PURE SA
Largest movements
- Receivables within one year -€1.6m
down €1.6m (-85.7%), from €1.9m to €265,767
- Other debts -€800,000
down €800,000 (-94.1%), from €850,000 to €50,000
- Trade debts -€434,668
down €434,668 (-80.7%), from €538,930 to €104,262
- Tax, wage and social debts -€357,090
down €357,090 (-93.7%), from €380,950 to €23,861
- Turnover -€8.2m
no longer reported in 2025 (was €8.2m)
- Purchases and services -€7.1m
no longer reported in 2025 (was €7.1m)
- Gross operating margin -€1.1m
down €1.1m (-95.4%), from €1.1m to €52,105
- Taxes -€242,899
down €242,899 (-93.0%), from €261,228 to €18,329
- Financial charges -€91,034
down €91,034 (-99.0%), from €91,919 to €886
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.
Derived cash bridge
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 | €1,872,024 | €270,822 | -€1.6m | -85.5% |
| Fixed assets | 21/28 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Land and buildings | 22 | €0 | - | = | |
| Current assets | 29/58 | €1,872,024 | €270,822 | -€1.6m | -85.5% |
| Amounts receivable within one year | 40/41 | €1,864,575 | €265,767 | -€1.6m | -85.7% |
| Other amounts receivable | 41 | €1,864,575 | €265,767 | -€1.6m | -85.7% |
| Cash at bank and in hand | 54/58 | €3,408 | €3,203 | -€205 | -6.0% |
| Deferred charges and accrued income | 490/1 | €4,041 | €1,853 | -€2,188 | -54.2% |
| Total equity and liabilities | 10/49 | €1,872,024 | €270,822 | -€1.6m | -85.5% |
| Equity | 10/15 | €83,368 | €83,699 | +€331 | +0.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,556 | €6,556 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,556 | €6,556 | = | 0.0% |
| Legal reserve | 130 | €6,556 | €6,556 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,812 | €15,143 | +€331 | +2.2% |
| Amounts payable | 17/49 | €1,788,657 | €187,123 | -€1.6m | -89.5% |
| Amounts payable within one year | 42/48 | €1,781,880 | €187,123 | -€1.6m | -89.5% |
| Trade debts | 44 | €538,930 | €104,262 | -€434,668 | -80.7% |
| Suppliers | 440/4 | €538,930 | €104,262 | -€434,668 | -80.7% |
| Advances received on contracts in progress | 46 | €12,000 | €9,000 | -€3,000 | -25.0% |
| Taxes, remuneration and social security | 45 | €380,950 | €23,861 | -€357,090 | -93.7% |
| Taxes | 450/3 | €380,950 | €23,861 | -€357,090 | -93.7% |
| Other amounts payable | 47/48 | €850,000 | €50,000 | -€800,000 | -94.1% |
| Accrued charges and deferred income | 492/3 | €6,776 | - | -€6,776 | |
| Turnover | 70 | €8,231,102 | - | -€8.2m | |
| Goods, raw materials, services and sundry goods | 60/61 | €7,114,995 | - | -€7.1m | |
| Other operating charges | 640/8 | €3,523 | €109 | -€3,414 | -96.9% |
| Gross operating margin | 9900 | €1,142,755 | €52,105 | -€1.1m | -95.4% |
| Operating profit (loss) | 9901 | €1,139,231 | €51,996 | -€1.1m | -95.4% |
| Financial income | 75/76B | €1 | €17,550 | +€17,549 | +2,017,122% |
| Recurring financial income | 75 | €1 | €17,550 | +€17,549 | +2,017,122% |
| Financial charges | 65/66B | €91,919 | €886 | -€91,034 | -99.0% |
| Recurring financial charges | 65 | €91,919 | €886 | -€91,034 | -99.0% |
| Profit (loss) for the period before taxes | 9903 | €1,047,313 | €68,660 | -€978,652 | -93.4% |
| Income taxes | 67/77 | €261,228 | €18,329 | -€242,899 | -93.0% |
| Profit (loss) for the period | 9904 | €786,085 | €50,331 | -€735,754 | -93.6% |
| Profit (loss) for the period to be appropriated | 9905 | €786,085 | €50,331 | -€735,754 | -93.6% |
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 19 October 2026 via checked.be.