BPURE: 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.
BPURE
Largest movements
- Receivables within one year +€31,978
up €31,978 (+112%), from €28,522 to €60,500
of which Trade receivables: +€35,500
- Cash +€4,713
up €4,713 (+116%), from €4,059 to €8,771
mainly Net result for the year (+€10,875) and Other debts (+€9,000)
- Tangible fixed assets -€4,551
down €4,551 (-70.5%), from €6,460 to €1,909
- Deferred charges and accrued income -€4,264
down €4,264 (-100%), from €4,264 to €0
- Profit (loss) carried forward +€10,875
up €10,875 (+87.7%), from -€12,394 to -€1,519
- Other debts +€9,000
up €9,000 (+40.1%), from €22,419 to €31,419
- Tax, wage and social debts +€7,998
up €7,998 (+5,241%), from €153 to €8,150
- Taxes +€2,608
up €2,608 (+891%), from €293 to €2,900
- Gross operating margin -€1,442
down €1,442 (-7.0%), from €20,488 to €19,046
- Depreciation -€490
down €490 (-9.7%), from €5,042 to €4,551
- Financial charges -€271
down €271 (-58.8%), from €461 to €190
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 | €43,304 | €71,180 | +€27,876 | +64.4% |
| Fixed assets | 21/28 | €6,460 | €1,909 | -€4,551 | -70.5% |
| Tangible fixed assets | 22/27 | €6,460 | €1,909 | -€4,551 | -70.5% |
| Furniture and vehicles | 24 | €6,460 | €1,909 | -€4,551 | -70.5% |
| Current assets | 29/58 | €36,844 | €69,271 | +€32,427 | +88.0% |
| Amounts receivable within one year | 40/41 | €28,522 | €60,500 | +€31,978 | +112% |
| Trade receivables | 40 | €25,000 | €60,500 | +€35,500 | +142% |
| Other amounts receivable | 41 | €3,522 | €0 | -€3,522 | -100% |
| Cash at bank and in hand | 54/58 | €4,059 | €8,771 | +€4,713 | +116% |
| Deferred charges and accrued income | 490/1 | €4,264 | €0 | -€4,264 | -100% |
| Total equity and liabilities | 10/49 | €43,304 | €71,180 | +€27,876 | +64.4% |
| Equity | 10/15 | €20,606 | €31,481 | +€10,875 | +52.8% |
| Contributions | 10/11 | €33,000 | €33,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,394 | -€1,519 | +€10,875 | +87.7% |
| Amounts payable | 17/49 | €22,698 | €39,698 | +€17,001 | +74.9% |
| Amounts payable within one year | 42/48 | €22,698 | €39,698 | +€17,001 | +74.9% |
| Trade debts | 44 | €126 | €129 | +€3 | +2.1% |
| Suppliers | 440/4 | €126 | €129 | +€3 | +2.1% |
| Taxes, remuneration and social security | 45 | €153 | €8,150 | +€7,998 | +5,241% |
| Taxes | 450/3 | €153 | €8,150 | +€7,998 | +5,241% |
| Other amounts payable | 47/48 | €22,419 | €31,419 | +€9,000 | +40.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,042 | €4,551 | -€490 | -9.7% |
| Other operating charges | 640/8 | €514 | €529 | +€15 | +2.9% |
| Gross operating margin | 9900 | €20,488 | €19,046 | -€1,442 | -7.0% |
| Operating profit (loss) | 9901 | €14,933 | €13,966 | -€967 | -6.5% |
| Financial charges | 65/66B | €461 | €190 | -€271 | -58.8% |
| Recurring financial charges | 65 | €461 | €190 | -€271 | -58.8% |
| Profit (loss) for the period before taxes | 9903 | €14,472 | €13,776 | -€696 | -4.8% |
| Income taxes | 67/77 | €293 | €2,900 | +€2,608 | +891% |
| Profit (loss) for the period | 9904 | €14,179 | €10,875 | -€3,304 | -23.3% |
| Profit (loss) for the period to be appropriated | 9905 | €14,179 | €10,875 | -€3,304 | -23.3% |
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 14 October 2026 via checked.be.