Pur3: what changed
Two fiscal 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.
Pur3
Largest movements
- Deferred charges and accrued income +€13,203
up €13,203 (+2710.1%), from €487 to €13,690
- Tangible fixed assets -€11,918
down €11,918 (-65.1%), from €18,317 to €6,400
of which Furniture and vehicles: -€13,124
- Receivables within one year -€2,469
down €2,469 (-16.8%), from €14,650 to €12,182
of which Other amounts receivable: -€4,731
- Reserves +€7,490
up €7,490 (+20.9%), from €35,761 to €43,251
of which Distributable reserves: +€7,490
- Trade debts -€6,784
down €6,784 (-69.0%), from €9,835 to €3,051
- Current portion of long-term debt -€4,574
down €4,574 (-57.9%), from €7,894 to €3,320
- Tax, wage and social debts +€4,528
up €4,528 (+44.9%), from €10,095 to €14,623
- Debts after one year -€3,320
no longer reported in 2025 (was €3,320)
- Gross operating margin +€2,885
up €2,885 (+11.4%), from €25,291 to €28,176
- Taxes +€904
up €904 (+22.1%), from €4,095 to €4,999
- Other operating charges -€765
down €765 (-32.7%), from €2,338 to €1,573
- Financial income -€301
down €301 (-96.9%), from €310 to €10
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 | €81,168 | €80,085 | -€1,083 | -1.3% |
| Fixed assets | 21/28 | €18,317 | €6,400 | -€11,918 | -65.1% |
| Tangible fixed assets | 22/27 | €18,317 | €6,400 | -€11,918 | -65.1% |
| Plant, machinery and equipment | 23 | €1,056 | €782 | -€274 | -25.9% |
| Furniture and vehicles | 24 | €17,261 | €4,137 | -€13,124 | -76.0% |
| Other tangible fixed assets | 26 | - | €1,481 | +€1,481 | |
| Current assets | 29/58 | €62,851 | €73,685 | +€10,835 | +17.2% |
| Amounts receivable within one year | 40/41 | €14,650 | €12,182 | -€2,469 | -16.8% |
| Trade receivables | 40 | €9,920 | €12,182 | +€2,262 | +22.8% |
| Other amounts receivable | 41 | €4,731 | - | -€4,731 | |
| Cash at bank and in hand | 54/58 | €47,713 | €47,813 | +€100 | +0.2% |
| Deferred charges and accrued income | 490/1 | €487 | €13,690 | +€13,203 | +2710.1% |
| Total equity and liabilities | 10/49 | €81,168 | €80,085 | -€1,083 | -1.3% |
| Equity | 10/15 | €49,961 | €57,451 | +€7,490 | +15.0% |
| Contributions | 10/11 | €14,200 | €14,200 | = | 0.0% |
| Reserves | 13 | €35,761 | €43,251 | +€7,490 | +20.9% |
| Non-distributable reserves | 130/1 | €265 | €265 | = | 0.0% |
| Reserves not available under the articles | 1311 | €265 | €265 | = | 0.0% |
| Tax-exempt reserves | 132 | €421 | €421 | = | 0.0% |
| Distributable reserves | 133 | €35,075 | €42,565 | +€7,490 | +21.4% |
| Amounts payable | 17/49 | €31,208 | €22,634 | -€8,573 | -27.5% |
| Amounts payable after more than one year | 17 | €3,320 | - | -€3,320 | |
| Financial debts | 170/4 | €3,320 | - | -€3,320 | |
| Amounts payable within one year | 42/48 | €27,824 | €22,634 | -€5,190 | -18.7% |
| Current portion of amounts payable after more than one year | 42 | €7,894 | €3,320 | -€4,574 | -57.9% |
| Trade debts | 44 | €9,835 | €3,051 | -€6,784 | -69.0% |
| Suppliers | 440/4 | €9,835 | €3,051 | -€6,784 | -69.0% |
| Taxes, remuneration and social security | 45 | €10,095 | €14,623 | +€4,528 | +44.9% |
| Taxes | 450/3 | €10,095 | €14,623 | +€4,528 | +44.9% |
| Other amounts payable | 47/48 | - | €1,640 | +€1,640 | |
| Accrued charges and deferred income | 492/3 | €64 | - | -€64 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,682 | €13,769 | +€87 | +0.6% |
| Other operating charges | 640/8 | €2,338 | €1,573 | -€765 | -32.7% |
| Gross operating margin | 9900 | €25,291 | €28,176 | +€2,885 | +11.4% |
| Operating profit (loss) | 9901 | €9,271 | €12,835 | +€3,564 | +38.4% |
| Financial income | 75/76B | €310 | €10 | -€301 | -96.9% |
| Recurring financial income | 75 | €310 | €10 | -€301 | -96.9% |
| Financial charges | 65/66B | €441 | €355 | -€86 | -19.4% |
| Recurring financial charges | 65 | €441 | €355 | -€86 | -19.4% |
| Profit (loss) for the period before taxes | 9903 | €9,140 | €12,489 | +€3,349 | +36.6% |
| Income taxes | 67/77 | €4,095 | €4,999 | +€904 | +22.1% |
| Profit (loss) for the period | 9904 | €5,045 | €7,490 | +€2,445 | +48.5% |
| Profit (loss) for the period to be appropriated | 9905 | €5,045 | €7,490 | +€2,445 | +48.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.