PURA VIDA: what changed
PURA VIDA
Largest movements
- Cash +€16,246
up €16,246 (+69.1%), from €23,508 to €39,754
mainly Deferred charges and accrued income (+€8,711) and Net result for the year (+€5,548)
- Deferred charges and accrued income -€8,711
down €8,711 (-81.7%), from €10,657 to €1,946
- Tangible fixed assets -€1,206
down €1,206 (-31.2%), from €3,861 to €2,655
of which Furniture and vehicles: -€858
- Reserves +€5,548
up €5,548 (+34.9%), from €15,919 to €21,467
- Other debts +€2,087
up €2,087 (+63.4%), from €3,293 to €5,380
- Trade debts -€1,981
down €1,981 (-43.2%), from €4,581 to €2,600
- Financial income -€7,873
no longer reported in 2025 (was €7,873)
of which Non-recurring financial income: -€7,870
- Gross operating margin -€1,054
down €1,054 (-9.9%), from €10,685 to €9,631
- Taxes -€626
down €626 (-20.0%), from €3,133 to €2,507
- Other operating charges -€568
down €568 (-79.4%), from €715 to €147
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €38,393 | €44,355 | +€5,962 | +15.5% |
| Fixed assets | 21/28 | €3,861 | €2,655 | -€1,206 | -31.2% |
| Tangible fixed assets | 22/27 | €3,861 | €2,655 | -€1,206 | -31.2% |
| Land and buildings | 22 | €1,392 | €1,044 | -€348 | -25.0% |
| Furniture and vehicles | 24 | €2,469 | €1,611 | -€858 | -34.8% |
| Current assets | 29/58 | €34,532 | €41,700 | +€7,168 | +20.8% |
| Amounts receivable within one year | 40/41 | €367 | - | -€367 | |
| Other amounts receivable | 41 | €367 | - | -€367 | |
| Cash at bank and in hand | 54/58 | €23,508 | €39,754 | +€16,246 | +69.1% |
| Deferred charges and accrued income | 490/1 | €10,657 | €1,946 | -€8,711 | -81.7% |
| Total equity and liabilities | 10/49 | €38,393 | €44,355 | +€5,962 | +15.5% |
| Equity | 10/15 | €28,319 | €33,867 | +€5,548 | +19.6% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €15,919 | €21,467 | +€5,548 | +34.9% |
| Distributable reserves | 133 | €15,919 | €21,467 | +€5,548 | +34.9% |
| Amounts payable | 17/49 | €10,074 | €10,488 | +€414 | +4.1% |
| Amounts payable within one year | 42/48 | €10,074 | €10,488 | +€414 | +4.1% |
| Trade debts | 44 | €4,581 | €2,600 | -€1,981 | -43.2% |
| Suppliers | 440/4 | €4,581 | €2,600 | -€1,981 | -43.2% |
| Taxes, remuneration and social security | 45 | €2,200 | €2,507 | +€307 | +14.0% |
| Taxes | 450/3 | - | €2,507 | +€2,507 | |
| Remuneration and social security | 454/9 | €2,200 | - | -€2,200 | |
| Other amounts payable | 47/48 | €3,293 | €5,380 | +€2,087 | +63.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,103 | €1,206 | +€103 | +9.4% |
| Other operating charges | 640/8 | €715 | €147 | -€568 | -79.4% |
| Gross operating margin | 9900 | €10,685 | €9,631 | -€1,054 | -9.9% |
| Operating profit (loss) | 9901 | €8,868 | €8,278 | -€589 | -6.6% |
| Financial income | 75/76B | €7,873 | - | -€7,873 | |
| Recurring financial income | 75 | €3 | - | -€3 | |
| Non-recurring financial income | 76B | €7,870 | - | -€7,870 | |
| Financial charges | 65/66B | €236 | €223 | -€12 | -5.2% |
| Recurring financial charges | 65 | €236 | €223 | -€12 | -5.2% |
| Profit (loss) for the period before taxes | 9903 | €16,505 | €8,055 | -€8,450 | -51.2% |
| Income taxes | 67/77 | €3,133 | €2,507 | -€626 | -20.0% |
| Profit (loss) for the period | 9904 | €13,372 | €5,548 | -€7,824 | -58.5% |
| Profit (loss) for the period to be appropriated | 9905 | €13,372 | €5,548 | -€7,824 | -58.5% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.