PURDE: 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.
PURDE
Largest movements
- Receivables within one year +€61,175
up €61,175 (+112.6%), from €54,338 to €115,514
of which Other amounts receivable: +€31,094
- Cash +€14,088
up €14,088 (+730.2%), from €1,929 to €16,017
mainly Advances received (+€43,000) and Trade debts (+€27,997)
- Stocks and contracts +€2,500
up €2,500 (+100.0%), from €2,500 to €5,000
- Tangible fixed assets -€2,488
down €2,488 (-35.6%), from €6,996 to €4,508
of which Assets under construction and advance payments: -€5,050
- Advances received +€43,000
new in 2025: €43,000
- Trade debts +€27,997
up €27,997 (+476.0%), from €5,882 to €33,879
- Reserves +€4,958
up €4,958 (+13.1%), from €37,887 to €42,844
- Tax, wage and social debts -€1,491
down €1,491 (-30.6%), from €4,865 to €3,375
- Gross operating margin +€13,037
up €13,037, from -€1,963 to €11,075
- Taxes +€2,279
up €2,279 (+938.2%), from €243 to €2,521
- Financial income +€745
up €745 (+26.1%), from €2,858 to €3,602
- Other operating charges +€578
up €578 (+177.9%), from €325 to €903
- Financial charges -€116
down €116 (-20.3%), from €570 to €454
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 | €67,234 | €141,698 | +€74,464 | +110.8% |
| Fixed assets | 21/28 | €6,996 | €4,508 | -€2,488 | -35.6% |
| Tangible fixed assets | 22/27 | €6,996 | €4,508 | -€2,488 | -35.6% |
| Plant, machinery and equipment | 23 | €1,946 | €1,416 | -€530 | -27.2% |
| Furniture and vehicles | 24 | €0 | €3,092 | +€3,092 | |
| Assets under construction and advance payments | 27 | €5,050 | - | -€5,050 | |
| Current assets | 29/58 | €60,238 | €137,191 | +€76,953 | +127.7% |
| Stocks and contracts in progress | 3 | €2,500 | €5,000 | +€2,500 | +100.0% |
| Stocks | 30/36 | €2,500 | €5,000 | +€2,500 | +100.0% |
| Amounts receivable within one year | 40/41 | €54,338 | €115,514 | +€61,175 | +112.6% |
| Trade receivables | 40 | €11,745 | €41,826 | +€30,081 | +256.1% |
| Other amounts receivable | 41 | €42,593 | €73,688 | +€31,094 | +73.0% |
| Cash at bank and in hand | 54/58 | €1,929 | €16,017 | +€14,088 | +730.2% |
| Deferred charges and accrued income | 490/1 | €1,470 | €660 | -€810 | -55.1% |
| Total equity and liabilities | 10/49 | €67,234 | €141,698 | +€74,464 | +110.8% |
| Equity | 10/15 | €56,487 | €61,444 | +€4,958 | +8.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €37,887 | €42,844 | +€4,958 | +13.1% |
| Distributable reserves | 133 | €37,887 | €42,844 | +€4,958 | +13.1% |
| Amounts payable | 17/49 | €10,747 | €80,254 | +€69,507 | +646.7% |
| Amounts payable within one year | 42/48 | €10,747 | €80,254 | +€69,507 | +646.7% |
| Trade debts | 44 | €5,882 | €33,879 | +€27,997 | +476.0% |
| Suppliers | 440/4 | €5,882 | €33,879 | +€27,997 | +476.0% |
| Advances received on contracts in progress | 46 | - | €43,000 | +€43,000 | |
| Taxes, remuneration and social security | 45 | €4,865 | €3,375 | -€1,491 | -30.6% |
| Taxes | 450/3 | €4,865 | €3,375 | -€1,491 | -30.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €766 | €790 | +€24 | +3.1% |
| Other operating charges | 640/8 | €325 | €903 | +€578 | +177.9% |
| Non-recurring operating charges | 66A | - | €5,050 | +€5,050 | |
| Gross operating margin | 9900 | -€1,963 | €11,075 | +€13,037 | |
| Operating profit (loss) | 9901 | -€3,054 | €4,331 | +€7,385 | |
| Financial income | 75/76B | €2,858 | €3,602 | +€745 | +26.1% |
| Recurring financial income | 75 | €2,858 | €3,602 | +€745 | +26.1% |
| Financial charges | 65/66B | €570 | €454 | -€116 | -20.3% |
| Recurring financial charges | 65 | €570 | €454 | -€116 | -20.3% |
| Profit (loss) for the period before taxes | 9903 | -€766 | €7,479 | +€8,246 | |
| Income taxes | 67/77 | €243 | €2,521 | +€2,279 | +938.2% |
| Profit (loss) for the period | 9904 | -€1,009 | €4,958 | +€5,967 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,009 | €4,958 | +€5,967 |
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 8 October 2026 via checked.be.