PUR-PROJETS: 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-PROJETS
Largest movements
- Cash +€29,834
up €29,834 (+199.7%), from €14,940 to €44,774
mainly Receivables within one year (+€17,299) and Net result for the year (+€8,316)
- Receivables within one year -€17,299
down €17,299 (-60.6%), from €28,563 to €11,264
of which Other amounts receivable: -€17,299
- Deferred charges and accrued income +€3,882
up €3,882 (+217.5%), from €1,785 to €5,666
- Financial fixed assets +€1,800
new in 2025: €1,800
- Stocks and contracts -€700
down €700 (-26.4%), from €2,650 to €1,950
- Profit (loss) carried forward +€8,316
up €8,316 (+72.6%), from -€11,455 to -€3,140
- Trade debts +€5,702
up €5,702 (+65.5%), from €8,703 to €14,405
- Tax, wage and social debts +€2,600
up €2,600 (+15.7%), from €16,539 to €19,139
of which Taxes: +€2,230
- Write-downs -€3,908
no longer reported in 2025 (was €3,908)
- Staff costs -€3,683
down €3,683 (-6.7%), from €55,154 to €51,471
- Gross operating margin +€3,408
up €3,408 (+4.3%), from €80,124 to €83,532
- Other operating charges +€1,936
up €1,936 (+286.4%), from €676 to €2,612
- Taxes -€1,920
down €1,920 (-34.2%), from €5,615 to €3,695
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.
Cash bridge derived
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 | €49,149 | €66,206 | +€17,057 | +34.7% |
| Fixed assets | 21/28 | €1,212 | €2,551 | +€1,340 | +110.6% |
| Tangible fixed assets | 22/27 | €1,212 | €751 | -€460 | -38.0% |
| Furniture and vehicles | 24 | €1,212 | €751 | -€460 | -38.0% |
| Financial fixed assets | 28 | - | €1,800 | +€1,800 | |
| Current assets | 29/58 | €47,937 | €63,655 | +€15,718 | +32.8% |
| Stocks and contracts in progress | 3 | €2,650 | €1,950 | -€700 | -26.4% |
| Stocks | 30/36 | €2,650 | €1,950 | -€700 | -26.4% |
| Amounts receivable within one year | 40/41 | €28,563 | €11,264 | -€17,299 | -60.6% |
| Trade receivables | 40 | €42 | €42 | = | 0.0% |
| Other amounts receivable | 41 | €28,520 | €11,222 | -€17,299 | -60.7% |
| Cash at bank and in hand | 54/58 | €14,940 | €44,774 | +€29,834 | +199.7% |
| Deferred charges and accrued income | 490/1 | €1,785 | €5,666 | +€3,882 | +217.5% |
| Total equity and liabilities | 10/49 | €49,149 | €66,206 | +€17,057 | +34.7% |
| Equity | 10/15 | €19,921 | €28,237 | +€8,316 | +41.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €12,776 | €12,776 | = | 0.0% |
| Distributable reserves | 133 | €12,776 | €12,776 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,455 | -€3,140 | +€8,316 | +72.6% |
| Amounts payable | 17/49 | €29,228 | €37,970 | +€8,741 | +29.9% |
| Amounts payable within one year | 42/48 | €26,220 | €34,378 | +€8,157 | +31.1% |
| Trade debts | 44 | €8,703 | €14,405 | +€5,702 | +65.5% |
| Suppliers | 440/4 | €8,703 | €14,405 | +€5,702 | +65.5% |
| Taxes, remuneration and social security | 45 | €16,539 | €19,139 | +€2,600 | +15.7% |
| Taxes | 450/3 | €10,311 | €12,542 | +€2,230 | +21.6% |
| Remuneration and social security | 454/9 | €6,227 | €6,597 | +€370 | +5.9% |
| Other amounts payable | 47/48 | €979 | €834 | -€145 | -14.8% |
| Accrued charges and deferred income | 492/3 | €3,008 | €3,592 | +€584 | +19.4% |
| Remuneration, social security and pensions | 62 | €55,154 | €51,471 | -€3,683 | -6.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €170 | €460 | +€291 | +171.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €3,908 | - | -€3,908 | |
| Other operating charges | 640/8 | €676 | €2,612 | +€1,936 | +286.4% |
| Non-recurring operating charges | 66A | €675 | €14,532 | +€13,857 | +2052.6% |
| Gross operating margin | 9900 | €80,124 | €83,532 | +€3,408 | +4.3% |
| Operating profit (loss) | 9901 | €19,542 | €14,457 | -€5,085 | -26.0% |
| Financial income | 75/76B | €1,618 | €1,139 | -€479 | -29.6% |
| Recurring financial income | 75 | €1,618 | €1,139 | -€479 | -29.6% |
| Financial charges | 65/66B | €2,768 | €3,585 | +€817 | +29.5% |
| Recurring financial charges | 65 | €2,768 | €3,585 | +€817 | +29.5% |
| Profit (loss) for the period before taxes | 9903 | €18,391 | €12,011 | -€6,380 | -34.7% |
| Income taxes | 67/77 | €5,615 | €3,695 | -€1,920 | -34.2% |
| Profit (loss) for the period | 9904 | €12,776 | €8,316 | -€4,460 | -34.9% |
| Profit (loss) for the period to be appropriated | 9905 | €12,776 | €8,316 | -€4,460 | -34.9% |
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 10 October 2026 via checked.be.