PUR Line: 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 Line
Largest movements
- Cash +€31,133
up €31,133 (+7.5%), from €415,415 to €446,547
mainly Other debts (+€180,850) and Net result for the year (+€56,576)
- Receivables within one year +€13,376
up €13,376 (+39.8%), from €33,638 to €47,014
of which Trade receivables: +€14,660
- Tangible fixed assets -€9,642
down €9,642 (-100%), from €9,642 to €0
- Other debts +€180,850
up €180,850 (+113%), from €160,318 to €341,168
- Reserves -€153,300
down €153,300 (-53.5%), from €286,560 to €133,260
- Gross operating margin -€38,239
down €38,239 (-24.7%), from €154,514 to €116,274
- Taxes -€12,700
down €12,700 (-36.9%), from €34,383 to €21,683
- Financial charges +€8,284
up €8,284 (+40.0%), from €20,716 to €29,001
- Depreciation -€1,687
down €1,687 (-14.9%), from €11,329 to €9,642
- Financial income +€1,653
up €1,653 (+273%), from €606 to €2,259
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 | €462,981 | €497,599 | +€34,618 | +7.5% |
| Fixed assets | 21/28 | €9,642 | €0 | -€9,642 | -100% |
| Tangible fixed assets | 22/27 | €9,642 | €0 | -€9,642 | -100% |
| Furniture and vehicles | 24 | €9,642 | €0 | -€9,642 | -100% |
| Current assets | 29/58 | €453,339 | €497,599 | +€44,260 | +9.8% |
| Stocks and contracts in progress | 3 | €3,296 | €3,296 | = | 0.0% |
| Stocks | 30/36 | €3,296 | €3,296 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €33,638 | €47,014 | +€13,376 | +39.8% |
| Trade receivables | 40 | €31,672 | €46,332 | +€14,660 | +46.3% |
| Other amounts receivable | 41 | €1,966 | €682 | -€1,284 | -65.3% |
| Cash at bank and in hand | 54/58 | €415,415 | €446,547 | +€31,133 | +7.5% |
| Deferred charges and accrued income | 490/1 | €990 | €741 | -€249 | -25.1% |
| Total equity and liabilities | 10/49 | €462,981 | €497,599 | +€34,618 | +7.5% |
| Equity | 10/15 | €292,735 | €139,611 | -€153,124 | -52.3% |
| Contributions | 10/11 | €1 | €1 | = | 0.0% |
| Reserves | 13 | €286,560 | €133,260 | -€153,300 | -53.5% |
| Distributable reserves | 133 | €286,560 | €133,260 | -€153,300 | -53.5% |
| Profit (loss) carried forward | 14 | €6,174 | €6,350 | +€176 | +2.9% |
| Amounts payable | 17/49 | €170,247 | €357,989 | +€187,742 | +110% |
| Amounts payable within one year | 42/48 | €170,247 | €357,989 | +€187,742 | +110% |
| Trade debts | 44 | €751 | €2,905 | +€2,154 | +287% |
| Suppliers | 440/4 | €751 | €2,905 | +€2,154 | +287% |
| Taxes, remuneration and social security | 45 | €9,178 | €13,915 | +€4,737 | +51.6% |
| Taxes | 450/3 | €9,178 | €13,915 | +€4,737 | +51.6% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €160,318 | €341,168 | +€180,850 | +113% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,329 | €9,642 | -€1,687 | -14.9% |
| Other operating charges | 640/8 | €2,342 | €1,632 | -€710 | -30.3% |
| Gross operating margin | 9900 | €154,514 | €116,274 | -€38,239 | -24.7% |
| Operating profit (loss) | 9901 | €140,843 | €105,000 | -€35,842 | -25.4% |
| Financial income | 75/76B | €606 | €2,259 | +€1,653 | +273% |
| Recurring financial income | 75 | €606 | €2,259 | +€1,653 | +273% |
| Financial charges | 65/66B | €20,716 | €29,001 | +€8,284 | +40.0% |
| Recurring financial charges | 65 | €20,716 | €29,001 | +€8,284 | +40.0% |
| Profit (loss) for the period before taxes | 9903 | €120,733 | €78,259 | -€42,474 | -35.2% |
| Income taxes | 67/77 | €34,383 | €21,683 | -€12,700 | -36.9% |
| Profit (loss) for the period | 9904 | €86,349 | €56,576 | -€29,773 | -34.5% |
| Profit (loss) for the period to be appropriated | 9905 | €86,349 | €56,576 | -€29,773 | -34.5% |
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 17 October 2026 via checked.be.