Pur Beau: 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.
Pur Beau
Largest movements
- Receivables within one year -€141,296
down €141,296 (-83.7%), from €168,878 to €27,582
of which Trade receivables: -€140,141
- Cash +€55,924
up €55,924 (+108%), from €51,602 to €107,526
mainly Net result for the year (+€507,761) and Receivables within one year (+€141,296)
- Deferred charges and accrued income -€6,473
down €6,473 (-40.4%), from €16,036 to €9,563
- Trade debts -€597,816
down €597,816 (-99.6%), from €600,382 to €2,565
- Profit (loss) carried forward +€347,128
up €347,128, from -€347,128 to €0
- Reserves +€104,633
new in 2025: €104,633
- Tax, wage and social debts +€54,744
up €54,744 (+353%), from €15,511 to €70,254
- Gross operating margin +€672,650
up €672,650, from -€125,715 to €546,934
- Taxes +€14,582
up €14,582 (+5,303%), from €275 to €14,857
- Depreciation -€12,465
down €12,465 (-43.5%), from €28,677 to €16,212
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 | €274,964 | €184,041 | -€90,923 | -33.1% |
| Fixed assets | 21/28 | €37,312 | €39,370 | +€2,057 | +5.5% |
| Tangible fixed assets | 22/27 | €37,312 | €39,370 | +€2,057 | +5.5% |
| Plant, machinery and equipment | 23 | €9,126 | €1,802 | -€7,324 | -80.3% |
| Furniture and vehicles | 24 | €12,217 | €24,643 | +€12,427 | +102% |
| Other tangible fixed assets | 26 | €15,970 | €12,924 | -€3,045 | -19.1% |
| Current assets | 29/58 | €237,651 | €144,671 | -€92,980 | -39.1% |
| Stocks and contracts in progress | 3 | €1,135 | €0 | -€1,135 | -100% |
| Stocks | 30/36 | €1,135 | €0 | -€1,135 | -100% |
| Amounts receivable within one year | 40/41 | €168,878 | €27,582 | -€141,296 | -83.7% |
| Trade receivables | 40 | €167,722 | €27,582 | -€140,141 | -83.6% |
| Other amounts receivable | 41 | €1,156 | €0 | -€1,156 | -100% |
| Cash at bank and in hand | 54/58 | €51,602 | €107,526 | +€55,924 | +108% |
| Deferred charges and accrued income | 490/1 | €16,036 | €9,563 | -€6,473 | -40.4% |
| Total equity and liabilities | 10/49 | €274,964 | €184,041 | -€90,923 | -33.1% |
| Equity | 10/15 | -€340,928 | €110,833 | +€451,761 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | - | €104,633 | +€104,633 | |
| Distributable reserves | 133 | - | €104,633 | +€104,633 | |
| Profit (loss) carried forward | 14 | -€347,128 | €0 | +€347,128 | |
| Amounts payable | 17/49 | €615,892 | €73,208 | -€542,684 | -88.1% |
| Amounts payable within one year | 42/48 | €615,892 | €73,208 | -€542,684 | -88.1% |
| Trade debts | 44 | €600,382 | €2,565 | -€597,816 | -99.6% |
| Suppliers | 440/4 | €600,382 | €2,565 | -€597,816 | -99.6% |
| Taxes, remuneration and social security | 45 | €15,511 | €70,254 | +€54,744 | +353% |
| Taxes | 450/3 | €15,511 | €70,254 | +€54,744 | +353% |
| Other amounts payable | 47/48 | - | €389 | +€389 | |
| Non-recurring operating income | 76A | €386 | €150 | -€236 | -61.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,677 | €16,212 | -€12,465 | -43.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €1,135 | +€1,135 | |
| Other operating charges | 640/8 | €2,362 | €2,257 | -€105 | -4.4% |
| Non-recurring operating charges | 66A | €356,034 | €4,769 | -€351,265 | -98.7% |
| Gross operating margin | 9900 | -€125,715 | €546,934 | +€672,650 | |
| Operating profit (loss) | 9901 | -€512,787 | €522,562 | +€1.0m | |
| Financial charges | 65/66B | €1,629 | -€56 | -€1,686 | |
| Recurring financial charges | 65 | €1,629 | -€56 | -€1,686 | |
| Profit (loss) for the period before taxes | 9903 | -€514,417 | €522,618 | +€1.0m | |
| Income taxes | 67/77 | €275 | €14,857 | +€14,582 | +5,303% |
| Profit (loss) for the period | 9904 | -€514,692 | €507,761 | +€1.0m | |
| Profit (loss) for the period to be appropriated | 9905 | -€514,692 | €507,761 | +€1.0m |
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 14 October 2026 via checked.be.