PURDEY: 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.
PURDEY
Largest movements
- Cash +€17,000
up €17,000 (+33.2%), from €51,184 to €68,184
mainly Net result for the year (+€57,868) and Other debts (+€30,000)
- Receivables within one year +€13,573
up €13,573 (+19.2%), from €70,609 to €84,182
of which Other amounts receivable: +€16,702
- Stocks and contracts -€8,405
down €8,405 (-9.2%), from €91,577 to €83,172
- Tangible fixed assets -€2,526
down €2,526 (-17.2%), from €14,684 to €12,158
of which Plant, machinery and equipment: -€2,394
- Trade debts -€51,861
down €51,861 (-84.9%), from €61,118 to €9,257
- Other debts +€30,000
up €30,000 (+96.8%), from €31,000 to €61,000
- Reserves +€27,868
up €27,868 (+93.3%), from €29,867 to €57,735
of which Distributable reserves: +€27,868
- Tax, wage and social debts +€18,346
up €18,346 (+382%), from €4,801 to €23,147
of which Taxes: +€16,835
- Accrued charges and deferred income -€4,450
no longer reported in 2023 (was €4,450)
- Gross operating margin +€21,326
up €21,326 (+25.3%), from €84,129 to €105,455
- Staff costs +€10,320
up €10,320 (+33.0%), from €31,228 to €41,548
- Financial charges -€4,381
down €4,381 (-66.9%), from €6,548 to €2,167
- Taxes -€3,959
no longer reported in 2023 (was €3,959)
- Other operating charges -€2,784
down €2,784 (-61.7%), from €4,511 to €1,727
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €229,854 | €249,758 | +€19,904 | +8.7% |
| Fixed assets | 21/28 | €16,484 | €13,958 | -€2,526 | -15.3% |
| Tangible fixed assets | 22/27 | €14,684 | €12,158 | -€2,526 | -17.2% |
| Plant, machinery and equipment | 23 | €14,434 | €12,040 | -€2,394 | -16.6% |
| Furniture and vehicles | 24 | €250 | €119 | -€131 | -52.5% |
| Financial fixed assets | 28 | €1,800 | €1,800 | = | 0.0% |
| Current assets | 29/58 | €213,370 | €235,799 | +€22,429 | +10.5% |
| Stocks and contracts in progress | 3 | €91,577 | €83,172 | -€8,405 | -9.2% |
| Stocks | 30/36 | €91,577 | €83,172 | -€8,405 | -9.2% |
| Amounts receivable within one year | 40/41 | €70,609 | €84,182 | +€13,573 | +19.2% |
| Trade receivables | 40 | €52,900 | €49,771 | -€3,129 | -5.9% |
| Other amounts receivable | 41 | €17,709 | €34,411 | +€16,702 | +94.3% |
| Cash at bank and in hand | 54/58 | €51,184 | €68,184 | +€17,000 | +33.2% |
| Deferred charges and accrued income | 490/1 | - | €262 | +€262 | |
| Total equity and liabilities | 10/49 | €229,854 | €249,758 | +€19,904 | +8.7% |
| Equity | 10/15 | €42,267 | €70,135 | +€27,868 | +65.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €29,867 | €57,735 | +€27,868 | +93.3% |
| Non-distributable reserves | 130/1 | €1,240 | €1,240 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,240 | €1,240 | = | 0.0% |
| Distributable reserves | 133 | €28,627 | €56,495 | +€27,868 | +97.3% |
| Amounts payable | 17/49 | €187,587 | €179,623 | -€7,964 | -4.2% |
| Amounts payable after more than one year | 17 | €86,218 | €86,218 | +€0 | 0.0% |
| Other amounts payable | 178/9 | €86,218 | €86,218 | +€0 | 0.0% |
| Amounts payable within one year | 42/48 | €96,919 | €93,404 | -€3,515 | -3.6% |
| Trade debts | 44 | €61,118 | €9,257 | -€51,861 | -84.9% |
| Suppliers | 440/4 | €61,118 | €9,257 | -€51,861 | -84.9% |
| Taxes, remuneration and social security | 45 | €4,801 | €23,147 | +€18,346 | +382% |
| Taxes | 450/3 | €787 | €17,622 | +€16,835 | +2,139% |
| Remuneration and social security | 454/9 | €4,014 | €5,525 | +€1,511 | +37.6% |
| Other amounts payable | 47/48 | €31,000 | €61,000 | +€30,000 | +96.8% |
| Accrued charges and deferred income | 492/3 | €4,450 | - | -€4,450 | |
| Remuneration, social security and pensions | 62 | €31,228 | €41,548 | +€10,320 | +33.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,629 | €2,526 | +€897 | +55.1% |
| Other operating charges | 640/8 | €4,511 | €1,727 | -€2,784 | -61.7% |
| Gross operating margin | 9900 | €84,129 | €105,455 | +€21,326 | +25.3% |
| Operating profit (loss) | 9901 | €46,761 | €59,654 | +€12,893 | +27.6% |
| Financial income | 75/76B | €106 | €381 | +€275 | +259% |
| Recurring financial income | 75 | €106 | €381 | +€275 | +259% |
| Financial charges | 65/66B | €6,548 | €2,167 | -€4,381 | -66.9% |
| Recurring financial charges | 65 | €6,548 | €2,167 | -€4,381 | -66.9% |
| Profit (loss) for the period before taxes | 9903 | €40,319 | €57,868 | +€17,549 | +43.5% |
| Income taxes | 67/77 | €3,959 | - | -€3,959 | |
| Profit (loss) for the period | 9904 | €36,360 | €57,868 | +€21,508 | +59.2% |
| Profit (loss) for the period to be appropriated | 9905 | €36,360 | €57,868 | +€21,508 | +59.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2022 and 30 September 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.