Pur Jus: 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 Jus
Largest movements
- Tangible fixed assets +€20,067
up €20,067 (+697%), from €2,877 to €22,944
- Cash +€4,849
up €4,849 (+157%), from €3,082 to €7,931
mainly Net result for the year (+€15,263) and Debts after one year (+€14,806)
- Financial fixed assets +€1,500
up €1,500 (+667%), from €225 to €1,725
- Receivables within one year -€1,055
down €1,055 (-11.1%), from €9,509 to €8,454
of which Trade receivables: -€970
- Stocks and contracts +€655
up €655 (+57.4%), from €1,142 to €1,797
- Profit (loss) carried forward +€15,263
up €15,263 (+99.7%), from -€15,302 to -€39
- Debts after one year +€14,806
new in 2025: €14,806
- Other debts -€9,963
down €9,963 (-41.2%), from €24,179 to €14,215
- Current portion of long-term debt +€3,959
new in 2025: €3,959
- Tax, wage and social debts +€2,672
up €2,672 (+152%), from €1,759 to €4,431
of which Taxes: +€2,672
- Gross operating margin +€18,325
up €18,325 (+388%), from €4,723 to €23,048
- Depreciation +€2,916
up €2,916 (+124%), from €2,343 to €5,258
- Taxes +€1,005
new in 2025: €1,005
- Financial charges +€727
up €727 (+305%), from €238 to €966
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 | €16,835 | €43,335 | +€26,500 | +157% |
| Fixed assets | 21/28 | €3,102 | €24,669 | +€21,567 | +695% |
| Tangible fixed assets | 22/27 | €2,877 | €22,944 | +€20,067 | +697% |
| Furniture and vehicles | 24 | €2,877 | €22,944 | +€20,067 | +697% |
| Financial fixed assets | 28 | €225 | €1,725 | +€1,500 | +667% |
| Current assets | 29/58 | €13,733 | €18,666 | +€4,933 | +35.9% |
| Stocks and contracts in progress | 3 | €1,142 | €1,797 | +€655 | +57.4% |
| Stocks | 30/36 | €1,142 | €1,797 | +€655 | +57.4% |
| Amounts receivable within one year | 40/41 | €9,509 | €8,454 | -€1,055 | -11.1% |
| Trade receivables | 40 | €9,423 | €8,454 | -€970 | -10.3% |
| Other amounts receivable | 41 | €86 | - | -€86 | |
| Cash at bank and in hand | 54/58 | €3,082 | €7,931 | +€4,849 | +157% |
| Deferred charges and accrued income | 490/1 | - | €484 | +€484 | |
| Total equity and liabilities | 10/49 | €16,835 | €43,335 | +€26,500 | +157% |
| Equity | 10/15 | -€10,302 | €4,961 | +€15,263 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,302 | -€39 | +€15,263 | +99.7% |
| Amounts payable | 17/49 | €27,137 | €38,374 | +€11,237 | +41.4% |
| Amounts payable after more than one year | 17 | - | €14,806 | +€14,806 | |
| Financial debts | 170/4 | - | €14,806 | +€14,806 | |
| Amounts payable within one year | 42/48 | €27,137 | €23,568 | -€3,569 | -13.2% |
| Current portion of amounts payable after more than one year | 42 | - | €3,959 | +€3,959 | |
| Trade debts | 44 | €1,199 | €963 | -€236 | -19.7% |
| Suppliers | 440/4 | €1,199 | €963 | -€236 | -19.7% |
| Taxes, remuneration and social security | 45 | €1,759 | €4,431 | +€2,672 | +152% |
| Taxes | 450/3 | €1,739 | €4,411 | +€2,672 | +154% |
| Remuneration and social security | 454/9 | €20 | €20 | = | 0.0% |
| Other amounts payable | 47/48 | €24,179 | €14,215 | -€9,963 | -41.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,343 | €5,258 | +€2,916 | +124% |
| Other operating charges | 640/8 | €487 | €556 | +€69 | +14.2% |
| Gross operating margin | 9900 | €4,723 | €23,048 | +€18,325 | +388% |
| Operating profit (loss) | 9901 | €1,893 | €17,234 | +€15,340 | +810% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €238 | €966 | +€727 | +305% |
| Recurring financial charges | 65 | €238 | €966 | +€727 | +305% |
| Profit (loss) for the period before taxes | 9903 | €1,655 | €16,268 | +€14,613 | +883% |
| Income taxes | 67/77 | - | €1,005 | +€1,005 | |
| Profit (loss) for the period | 9904 | €1,655 | €15,263 | +€13,609 | +822% |
| Profit (loss) for the period to be appropriated | 9905 | €1,655 | €15,263 | +€13,609 | +822% |
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 31 October 2026 via checked.be.