Purchase-it: 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.
Purchase-it
Largest movements
- Receivables within one year -€200
down €200 (-32.9%), from €608 to €408
of which Other amounts receivable: -€200
- Deferred charges and accrued income -€81
down €81 (-100.0%), from €81 to €0
- Profit (loss) carried forward -€373
down €373 (-1.8%), from -€20,783 to -€21,156
- Short-term financial debts +€92
up €92 (+897.5%), from €10 to €102
- Gross operating margin +€673
up €673 (+89.2%), from -€754 to -€81
- Other operating charges -€334
down €334 (-62.6%), from €534 to €200
- Depreciation -€252
down €252 (-100.0%), from €252 to €0
- Financial income -€124
down €124 (-100.0%), from €124 to €0
- Financial charges +€26
up €26 (+39.0%), from €66 to €92
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 | €690 | €408 | -€281 | -40.8% |
| Fixed assets | 21/28 | €0 | - | = | |
| Intangible fixed assets | 21 | €0 | - | = | |
| Current assets | 29/58 | €690 | €408 | -€281 | -40.8% |
| Amounts receivable within one year | 40/41 | €608 | €408 | -€200 | -32.9% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €608 | €408 | -€200 | -32.9% |
| Cash at bank and in hand | 54/58 | €0 | - | = | |
| Deferred charges and accrued income | 490/1 | €81 | €0 | -€81 | -100.0% |
| Total equity and liabilities | 10/49 | €690 | €408 | -€281 | -40.8% |
| Equity | 10/15 | -€14,783 | -€15,156 | -€373 | -2.5% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€20,783 | -€21,156 | -€373 | -1.8% |
| Amounts payable | 17/49 | €15,473 | €15,565 | +€92 | +0.6% |
| Amounts payable within one year | 42/48 | €15,473 | €15,565 | +€92 | +0.6% |
| Financial debts | 43 | €10 | €102 | +€92 | +897.5% |
| Credit institutions | 430/8 | €10 | €102 | +€92 | +897.5% |
| Trade debts | 44 | €319 | €319 | = | 0.0% |
| Suppliers | 440/4 | €319 | €319 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €15,143 | €15,143 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €252 | €0 | -€252 | -100.0% |
| Other operating charges | 640/8 | €534 | €200 | -€334 | -62.6% |
| Gross operating margin | 9900 | -€754 | -€81 | +€673 | +89.2% |
| Operating profit (loss) | 9901 | -€1,540 | -€281 | +€1,259 | +81.7% |
| Financial income | 75/76B | €124 | €0 | -€124 | -100.0% |
| Recurring financial income | 75 | €124 | €0 | -€124 | -100.0% |
| Financial charges | 65/66B | €66 | €92 | +€26 | +39.0% |
| Recurring financial charges | 65 | €66 | €92 | +€26 | +39.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,483 | -€373 | +€1,110 | +74.8% |
| Profit (loss) for the period | 9904 | -€1,483 | -€373 | +€1,110 | +74.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,483 | -€373 | +€1,110 | +74.8% |
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 4 October 2026 via checked.be.