PURA: 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.
PURA
Largest movements
- Cash +€14,200
up €14,200 (+170%), from €8,369 to €22,568
mainly Trade debts (+€13,591) and Receivables within one year (+€9,578)
- Receivables within one year -€9,578
down €9,578 (-43.0%), from €22,294 to €12,716
of which Other amounts receivable: -€20,282
- Trade debts +€13,591
up €13,591 (+49.2%), from €27,647 to €41,238
- Profit (loss) carried forward -€13,079
down €13,079 (-5.6%), from -€235,642 to -€248,721
- Other debts +€3,793
up €3,793 (+6.9%), from €55,021 to €58,814
- Gross operating margin -€11,919
down €11,919 (-3,881%), from -€307 to -€12,226
- Depreciation -€504
down €504 (-65.2%), from €774 to €269
- Other operating charges -€280
down €280 (-37.7%), from €741 to €462
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 | €30,980 | €35,285 | +€4,305 | +13.9% |
| Fixed assets | 21/28 | €269 | €0 | -€269 | -100% |
| Tangible fixed assets | 22/27 | €269 | €0 | -€269 | -100% |
| Furniture and vehicles | 24 | €269 | €0 | -€269 | -100% |
| Current assets | 29/58 | €30,711 | €35,285 | +€4,574 | +14.9% |
| Amounts receivable within one year | 40/41 | €22,294 | €12,716 | -€9,578 | -43.0% |
| Trade receivables | 40 | €1,862 | €12,565 | +€10,703 | +575% |
| Other amounts receivable | 41 | €20,433 | €151 | -€20,282 | -99.3% |
| Cash at bank and in hand | 54/58 | €8,369 | €22,568 | +€14,200 | +170% |
| Deferred charges and accrued income | 490/1 | €48 | €0 | -€48 | -100% |
| Total equity and liabilities | 10/49 | €30,980 | €35,285 | +€4,305 | +13.9% |
| Equity | 10/15 | -€89,688 | -€102,767 | -€13,079 | -14.6% |
| Contributions | 10/11 | €144,789 | €144,789 | = | 0.0% |
| Reserves | 13 | €1,165 | €1,165 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,165 | €1,165 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,165 | €1,165 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€235,642 | -€248,721 | -€13,079 | -5.6% |
| Amounts payable | 17/49 | €120,668 | €138,052 | +€17,384 | +14.4% |
| Amounts payable after more than one year | 17 | €38,000 | €38,000 | = | 0.0% |
| Financial debts | 170/4 | €38,000 | €38,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €82,668 | €100,052 | +€17,384 | +21.0% |
| Trade debts | 44 | €27,647 | €41,238 | +€13,591 | +49.2% |
| Suppliers | 440/4 | €27,647 | €41,238 | +€13,591 | +49.2% |
| Other amounts payable | 47/48 | €55,021 | €58,814 | +€3,793 | +6.9% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €774 | €269 | -€504 | -65.2% |
| Other operating charges | 640/8 | €741 | €462 | -€280 | -37.7% |
| Gross operating margin | 9900 | -€307 | -€12,226 | -€11,919 | -3,881% |
| Operating profit (loss) | 9901 | -€1,822 | -€12,957 | -€11,135 | -611% |
| Financial income | 75/76B | - | €2 | +€2 | |
| Recurring financial income | 75 | - | €2 | +€2 | |
| Financial charges | 65/66B | €201 | €125 | -€77 | -38.2% |
| Recurring financial charges | 65 | €201 | €125 | -€77 | -38.2% |
| Profit (loss) for the period before taxes | 9903 | -€2,024 | -€13,079 | -€11,055 | -546% |
| Profit (loss) for the period | 9904 | -€2,024 | -€13,079 | -€11,055 | -546% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,024 | -€13,079 | -€11,055 | -546% |
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 19 October 2026 via checked.be.