iPure: 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.
iPure
Largest movements
- Cash +€41,029
up €41,029 (+365%), from €11,239 to €52,269
mainly Receivables within one year (+€31,647) and Net result for the year (+€10,344)
- Receivables within one year -€31,647
down €31,647 (-51.8%), from €61,056 to €29,409
- Tangible fixed assets -€4,521
down €4,521 (-37.1%), from €12,171 to €7,650
of which Plant, machinery and equipment: -€3,720
- Reserves +€10,344
up €10,344 (+66.8%), from €15,477 to €25,821
- Trade debts -€5,669
down €5,669 (-19.8%), from €28,659 to €22,991
- Tax, wage and social debts +€1,686
up €1,686 (+7.6%), from €22,120 to €23,806
of which Remuneration and social security: +€2,018
- Other debts -€1,486
down €1,486 (-16.8%), from €8,842 to €7,356
- Gross operating margin +€16,510
up €16,510 (+118%), from €14,045 to €30,555
- Taxes +€4,015
up €4,015 (+164%), from €2,447 to €6,462
- Financial charges +€3,952
up €3,952 (+234%), from €1,689 to €5,641
- Other operating charges +€1,334
up €1,334 (+69.2%), from €1,926 to €3,260
- Depreciation +€901
up €901 (+24.9%), from €3,620 to €4,521
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 | €85,356 | €90,232 | +€4,876 | +5.7% |
| Fixed assets | 21/28 | €12,171 | €7,650 | -€4,521 | -37.1% |
| Tangible fixed assets | 22/27 | €12,171 | €7,650 | -€4,521 | -37.1% |
| Plant, machinery and equipment | 23 | €10,181 | €6,460 | -€3,720 | -36.5% |
| Furniture and vehicles | 24 | €1,991 | €1,190 | -€801 | -40.2% |
| Current assets | 29/58 | €73,185 | €82,582 | +€9,397 | +12.8% |
| Amounts receivable within one year | 40/41 | €61,056 | €29,409 | -€31,647 | -51.8% |
| Trade receivables | 40 | €61,056 | €29,409 | -€31,647 | -51.8% |
| Cash at bank and in hand | 54/58 | €11,239 | €52,269 | +€41,029 | +365% |
| Deferred charges and accrued income | 490/1 | €889 | €904 | +€14 | +1.6% |
| Total equity and liabilities | 10/49 | €85,356 | €90,232 | +€4,876 | +5.7% |
| Equity | 10/15 | €25,735 | €36,080 | +€10,344 | +40.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €15,477 | €25,821 | +€10,344 | +66.8% |
| Distributable reserves | 133 | €15,477 | €25,821 | +€10,344 | +66.8% |
| Profit (loss) carried forward | 14 | €5,259 | €5,259 | = | 0.0% |
| Amounts payable | 17/49 | €59,621 | €54,152 | -€5,469 | -9.2% |
| Amounts payable within one year | 42/48 | €59,621 | €54,152 | -€5,469 | -9.2% |
| Trade debts | 44 | €28,659 | €22,991 | -€5,669 | -19.8% |
| Suppliers | 440/4 | €28,659 | €22,991 | -€5,669 | -19.8% |
| Taxes, remuneration and social security | 45 | €22,120 | €23,806 | +€1,686 | +7.6% |
| Taxes | 450/3 | €22,120 | €21,788 | -€331 | -1.5% |
| Remuneration and social security | 454/9 | - | €2,018 | +€2,018 | |
| Other amounts payable | 47/48 | €8,842 | €7,356 | -€1,486 | -16.8% |
| Remuneration, social security and pensions | 62 | €881 | €358 | -€522 | -59.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,620 | €4,521 | +€901 | +24.9% |
| Other operating charges | 640/8 | €1,926 | €3,260 | +€1,334 | +69.2% |
| Gross operating margin | 9900 | €14,045 | €30,555 | +€16,510 | +118% |
| Operating profit (loss) | 9901 | €7,617 | €22,415 | +€14,797 | +194% |
| Financial income | 75/76B | €8 | €33 | +€25 | +329% |
| Recurring financial income | 75 | €8 | €33 | +€25 | +329% |
| Financial charges | 65/66B | €1,689 | €5,641 | +€3,952 | +234% |
| Recurring financial charges | 65 | €1,689 | €5,641 | +€3,952 | +234% |
| Profit (loss) for the period before taxes | 9903 | €5,936 | €16,807 | +€10,870 | +183% |
| Income taxes | 67/77 | €2,447 | €6,462 | +€4,015 | +164% |
| Profit (loss) for the period | 9904 | €3,489 | €10,344 | +€6,855 | +196% |
| Profit (loss) for the period to be appropriated | 9905 | €3,489 | €10,344 | +€6,855 | +196% |
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 27 October 2026 via checked.be.