PURAM: 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.
PURAM
Largest movements
- Deferred charges and accrued income +€60,310
up €60,310 (+40.5%), from €148,909 to €209,219
- Current investments +€58,382
up €58,382 (+16.2%), from €361,412 to €419,794
- Intangible fixed assets -€7,744
down €7,744 (-25.0%), from €30,978 to €23,233
- Profit (loss) carried forward +€315,000
new in 2025: €315,000
- Reserves -€291,282
down €291,282 (-99.4%), from €293,142 to €1,860
of which Distributable reserves: -€291,282
- Other debts +€41,348
up €41,348 (+15.6%), from €264,620 to €305,968
- Tax, wage and social debts +€36,808
up €36,808 (+259%), from €14,197 to €51,005
- Gross operating margin +€169,841
up €169,841 (+42.2%), from €402,643 to €572,485
- Taxes +€40,777
up €40,777 (+40.5%), from €100,574 to €141,351
- Financial income +€8,726
up €8,726 (+173%), from €5,035 to €13,761
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 | €592,409 | €702,408 | +€110,000 | +18.6% |
| Fixed assets | 21/28 | €39,322 | €32,374 | -€6,948 | -17.7% |
| Intangible fixed assets | 21 | €30,978 | €23,233 | -€7,744 | -25.0% |
| Tangible fixed assets | 22/27 | €8,345 | €9,141 | +€796 | +9.5% |
| Land and buildings | 22 | €2,426 | €1,198 | -€1,228 | -50.6% |
| Plant, machinery and equipment | 23 | €3,386 | €6,621 | +€3,235 | +95.5% |
| Furniture and vehicles | 24 | €2,533 | €1,322 | -€1,211 | -47.8% |
| Current assets | 29/58 | €553,086 | €670,034 | +€116,948 | +21.1% |
| Amounts receivable within one year | 40/41 | €2,000 | - | -€2,000 | |
| Trade receivables | 40 | €2,000 | - | -€2,000 | |
| Current investments | 50/53 | €361,412 | €419,794 | +€58,382 | +16.2% |
| Cash at bank and in hand | 54/58 | €40,765 | €41,021 | +€257 | +0.6% |
| Deferred charges and accrued income | 490/1 | €148,909 | €209,219 | +€60,310 | +40.5% |
| Total equity and liabilities | 10/49 | €592,409 | €702,408 | +€110,000 | +18.6% |
| Equity | 10/15 | €311,742 | €335,460 | +€23,718 | +7.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €293,142 | €1,860 | -€291,282 | -99.4% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €291,282 | - | -€291,282 | |
| Profit (loss) carried forward | 14 | - | €315,000 | +€315,000 | |
| Amounts payable | 17/49 | €280,666 | €366,948 | +€86,282 | +30.7% |
| Amounts payable within one year | 42/48 | €280,666 | €366,948 | +€86,282 | +30.7% |
| Financial debts | 43 | - | €6,057 | +€6,057 | |
| Credit institutions | 430/8 | - | €6,057 | +€6,057 | |
| Trade debts | 44 | €1,849 | €3,917 | +€2,068 | +112% |
| Suppliers | 440/4 | €1,849 | €3,917 | +€2,068 | +112% |
| Taxes, remuneration and social security | 45 | €14,197 | €51,005 | +€36,808 | +259% |
| Taxes | 450/3 | €14,197 | €51,005 | +€36,808 | +259% |
| Other amounts payable | 47/48 | €264,620 | €305,968 | +€41,348 | +15.6% |
| Non-recurring operating income | 76A | - | €35,657 | +€35,657 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,802 | €11,048 | -€754 | -6.4% |
| Other operating charges | 640/8 | €511 | €607 | +€95 | +18.6% |
| Non-recurring operating charges | 66A | €3,100 | - | -€3,100 | |
| Gross operating margin | 9900 | €402,643 | €572,485 | +€169,841 | +42.2% |
| Operating profit (loss) | 9901 | €387,230 | €560,831 | +€173,601 | +44.8% |
| Financial income | 75/76B | €5,035 | €13,761 | +€8,726 | +173% |
| Recurring financial income | 75 | €5,035 | €13,761 | +€8,726 | +173% |
| Financial charges | 65/66B | €408 | €3,361 | +€2,953 | +723% |
| Recurring financial charges | 65 | €408 | €3,361 | +€2,953 | +723% |
| Profit (loss) for the period before taxes | 9903 | €391,857 | €571,231 | +€179,374 | +45.8% |
| Income taxes | 67/77 | €100,574 | €141,351 | +€40,777 | +40.5% |
| Profit (loss) for the period | 9904 | €291,282 | €429,879 | +€138,597 | +47.6% |
| Profit (loss) for the period to be appropriated | 9905 | €291,282 | €429,879 | +€138,597 | +47.6% |
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 24 October 2026 via checked.be.