PURCHASERS INTERNATIONAL: 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.
What changed
PURCHASERS INTERNATIONAL
NACE 46.711, Wholesale of cars and light vans (up to 3.5 tonnes)
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€75,016
2024 · €114,728-€39,712
Equity
€809,759
2024 · €984,743-€174,984
Cash
€188,387
2024 · €1.1m-€956,174
Balance sheet total
€10.7m
2024 · €8.5m+€2.2m
Largest movements
Assets
- Receivables within one year +€3.3m
up €3.3m (+51.5%), from €6.3m to €9.6m
of which Trade receivables: +€3.4m
- Cash -€956,174
down €956,174 (-83.5%), from €1.1m to €188,387
mainly Receivables within one year (-€3.3m) and Current investments (-€846,359)
- Tangible fixed assets -€894,704
down €894,704 (-100%), from €894,704 to €0
of which Land and buildings: -€817,824
- Current investments +€846,359
new in 2025: €846,359
Equity and liabilities
- Trade debts +€3.1m
up €3.1m (+53.8%), from €5.7m to €8.8m
- Debts after one year -€499,324
down €499,324 (-100%), from €499,324 to €0
of which Financial debts: -€493,424
- Profit (loss) carried forward -€174,984
down €174,984 (-21.9%), from €798,349 to €623,365
- Accrued charges and deferred income -€136,281
down €136,281 (-97.8%), from €139,381 to €3,100
Income statement
- Turnover +€14.5m
new in 2025: €14.5m
- Goods and materials +€14.0m
new in 2025: €14.0m
of which Purchases: +€13.9m
- Gross operating margin -€693,886
no longer reported in 2025 (was €693,886)
- Services and other goods +€267,164
new in 2025: €267,164
- Staff costs -€184,852
down €184,852, from €183,773 to -€1,079
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.
Result 2024
€114,728
Turnover
+€14.5m
Other operating income
+€7,108
Goods and materials
-€14.0m
Services and other goods
-€267,164
Staff costs
+€184,852
Depreciation
+€58,630
Other operating charges
-€43,951
Other operating items
-€636,438
Financial income
+€62,757
Financial charges
-€11,582
Taxes
+€37,395
Result 2025
€75,016
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€147,702
Investment
+€32,034
Financing
-€840,505
Cash 2024
€1.1m
From operations (derived)
-€147,702
Net result for the year
+€75,016
Depreciation
+€15,245
Stocks and contracts
+€67,196
Receivables within one year
-€3.3m
Deferred charges and accrued income
+€2,318
Trade debts
+€3.1m
Tax, wage and social debts
+€8,292
Accrued charges and deferred income
-€136,281
Investment (derived)
+€32,034
Investment in fixed assets (net)
+€878,392
Current investments
-€846,359
Financing
-€840,505
Debts after one year
-€499,324
Current portion of long-term debt
-€106,181
Short-term financial debts
+€15,000
Contributions, distributions and other
-€250,000
Cash 2025
€188,387
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,456,083 | €10,653,502 | +€2.2m | +26.0% |
| Fixed assets | 21/28 | €895,067 | €1,430 | -€893,637 | -99.8% |
| Tangible fixed assets | 22/27 | €894,704 | €0 | -€894,704 | -100% |
| Land and buildings | 22 | €817,824 | €0 | -€817,824 | -100% |
| Plant, machinery and equipment | 23 | €2,482 | €0 | -€2,482 | -100% |
| Furniture and vehicles | 24 | €74,398 | €0 | -€74,398 | -100% |
| Other tangible fixed assets | 26 | €0 | - | = | |
| Financial fixed assets | 28 | €363 | €1,430 | +€1,067 | +294% |
| Other financial fixed assets | 284/8 | - | €1,430 | +€1,430 | |
| Amounts receivable and cash guarantees | 285/8 | - | €1,430 | +€1,430 | |
| Current assets | 29/58 | €7,561,016 | €10,652,072 | +€3.1m | +40.9% |
| Stocks and contracts in progress | 3 | €67,196 | €0 | -€67,196 | -100% |
| Stocks | 30/36 | €67,196 | €0 | -€67,196 | -100% |
| Goods purchased for resale | 34 | - | €0 | = | |
| Amounts receivable within one year | 40/41 | €6,346,872 | €9,617,258 | +€3.3m | +51.5% |
| Trade receivables | 40 | €6,137,208 | €9,511,823 | +€3.4m | +55.0% |
| Other amounts receivable | 41 | €209,664 | €105,435 | -€104,229 | -49.7% |
| Current investments | 50/53 | - | €846,359 | +€846,359 | |
| Other investments | 51/53 | - | €846,359 | +€846,359 | |
| Cash at bank and in hand | 54/58 | €1,144,561 | €188,387 | -€956,174 | -83.5% |
| Deferred charges and accrued income | 490/1 | €2,387 | €69 | -€2,318 | -97.1% |
| Total equity and liabilities | 10/49 | €8,456,083 | €10,653,502 | +€2.2m | +26.0% |
| Equity | 10/15 | €984,743 | €809,759 | -€174,984 | -17.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Revaluation surpluses | 12 | €0 | - | = | |
| Reserves | 13 | €124,394 | €124,394 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Distributable reserves | 133 | €118,194 | €118,194 | = | 0.0% |
| Profit (loss) carried forward | 14 | €798,349 | €623,365 | -€174,984 | -21.9% |
| Amounts payable | 17/49 | €7,471,340 | €9,843,743 | +€2.4m | +31.8% |
| Amounts payable after more than one year | 17 | €499,324 | €0 | -€499,324 | -100% |
| Financial debts | 170/4 | €493,424 | €0 | -€493,424 | -100% |
| Credit institutions | 173 | - | €0 | = | |
| Other amounts payable | 178/9 | €5,900 | €0 | -€5,900 | -100% |
| Amounts payable within one year | 42/48 | €6,832,635 | €9,840,643 | +€3.0m | +44.0% |
| Current portion of amounts payable after more than one year | 42 | €106,181 | €0 | -€106,181 | -100% |
| Financial debts | 43 | €960,000 | €975,000 | +€15,000 | +1.6% |
| Credit institutions | 430/8 | €960,000 | €975,000 | +€15,000 | +1.6% |
| Trade debts | 44 | €5,749,918 | €8,840,816 | +€3.1m | +53.8% |
| Suppliers | 440/4 | €5,749,918 | €8,840,816 | +€3.1m | +53.8% |
| Taxes, remuneration and social security | 45 | €16,535 | €24,827 | +€8,292 | +50.1% |
| Taxes | 450/3 | €0 | €24,827 | +€24,827 | |
| Remuneration and social security | 454/9 | €16,535 | €0 | -€16,535 | -100% |
| Accrued charges and deferred income | 492/3 | €139,381 | €3,100 | -€136,281 | -97.8% |
| Operating income | 70/76A | - | €14,555,832 | +€14.6m | |
| Turnover | 70 | - | €14,548,723 | +€14.5m | |
| Other operating income | 74 | - | €7,108 | +€7,108 | |
| Operating charges | 60/66A | - | €14,340,744 | +€14.3m | |
| Goods for resale, raw materials and consumables | 60 | - | €13,980,043 | +€14.0m | |
| Purchases | 600/8 | - | €13,912,846 | +€13.9m | |
| Change in stocks: decrease (increase) | 609 | - | €67,196 | +€67,196 | |
| Services and other goods | 61 | - | €267,164 | +€267,164 | |
| Remuneration, social security and pensions | 62 | €183,773 | -€1,079 | -€184,852 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €73,875 | €15,245 | -€58,630 | -79.4% |
| Other operating charges | 640/8 | €27,106 | €71,056 | +€43,951 | +162% |
| Non-recurring operating charges | 66A | €65,762 | €8,315 | -€57,448 | -87.4% |
| Gross operating margin | 9900 | €693,886 | - | -€693,886 | |
| Operating profit (loss) | 9901 | €343,369 | €215,088 | -€128,282 | -37.4% |
| Financial income | 75/76B | €92,620 | €155,377 | +€62,757 | +67.8% |
| Recurring financial income | 75 | €92,620 | €155,377 | +€62,757 | +67.8% |
| Other financial income | 752/9 | - | €155,377 | +€155,377 | |
| Financial charges | 65/66B | €259,824 | €271,406 | +€11,582 | +4.5% |
| Recurring financial charges | 65 | €259,824 | €271,406 | +€11,582 | +4.5% |
| Debt charges | 650 | - | €54,323 | +€54,323 | |
| Other financial charges | 652/9 | - | €217,083 | +€217,083 | |
| Profit (loss) for the period before taxes | 9903 | €176,165 | €99,058 | -€77,107 | -43.8% |
| Income taxes | 67/77 | €61,437 | €24,042 | -€37,395 | -60.9% |
| Taxes | 670/3 | - | €29,538 | +€29,538 | |
| Tax adjustments and reversals of tax provisions | 77 | - | €5,496 | +€5,496 | |
| Profit (loss) for the period | 9904 | €114,728 | €75,016 | -€39,712 | -34.6% |
| Profit (loss) for the period to be appropriated | 9905 | €114,728 | €75,016 | -€39,712 | -34.6% |
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 28 October 2026 via checked.be.