PURE-art: what changed
PURE-art
Largest movements
- Cash +€6,425
up €6,425 (+35.3%), from €18,186 to €24,612
mainly Net result for the year (+€5,048) and Trade debts (+€1,315)
- Receivables within one year -€480
down €480 (-4.4%), from €10,932 to €10,452
- Reserves +€5,048
up €5,048 (+21.5%), from €23,487 to €28,535
- Trade debts +€1,315
up €1,315 (+123%), from €1,070 to €2,385
- Accrued charges and deferred income -€418
down €418 (-14.6%), from €2,861 to €2,443
- Gross operating margin +€4,693
up €4,693 (+230%), from €2,044 to €6,737
- Other operating charges +€398
up €398 (+346%), from €115 to €513
- Taxes -€267
down €267 (-46.2%), from €578 to €311
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €33,618 | €39,563 | +€5,945 | +17.7% |
| Formation expenses | 20 | €0 | €0 | = | |
| Current assets | 29/58 | €33,618 | €39,563 | +€5,945 | +17.7% |
| Stocks and contracts in progress | 3 | €4,500 | €4,500 | = | 0.0% |
| Stocks | 30/36 | €4,500 | €4,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €10,932 | €10,452 | -€480 | -4.4% |
| Trade receivables | 40 | €10,932 | €10,452 | -€480 | -4.4% |
| Cash at bank and in hand | 54/58 | €18,186 | €24,612 | +€6,425 | +35.3% |
| Total equity and liabilities | 10/49 | €33,618 | €39,563 | +€5,945 | +17.7% |
| Equity | 10/15 | €29,687 | €34,735 | +€5,048 | +17.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €23,487 | €28,535 | +€5,048 | +21.5% |
| Distributable reserves | 133 | €23,487 | €28,535 | +€5,048 | +21.5% |
| Amounts payable | 17/49 | €3,931 | €4,829 | +€898 | +22.8% |
| Amounts payable within one year | 42/48 | €1,070 | €2,385 | +€1,315 | +123% |
| Trade debts | 44 | €1,070 | €2,385 | +€1,315 | +123% |
| Suppliers | 440/4 | €1,070 | €2,385 | +€1,315 | +123% |
| Accrued charges and deferred income | 492/3 | €2,861 | €2,443 | -€418 | -14.6% |
| Other operating charges | 640/8 | €115 | €513 | +€398 | +346% |
| Non-recurring operating charges | 66A | €761 | €761 | = | 0.0% |
| Gross operating margin | 9900 | €2,044 | €6,737 | +€4,693 | +230% |
| Operating profit (loss) | 9901 | €1,168 | €5,462 | +€4,294 | +368% |
| Financial charges | 65/66B | €113 | €104 | -€9 | -7.9% |
| Recurring financial charges | 65 | €113 | €104 | -€9 | -7.9% |
| Profit (loss) for the period before taxes | 9903 | €1,055 | €5,358 | +€4,303 | +408% |
| Income taxes | 67/77 | €578 | €311 | -€267 | -46.2% |
| Profit (loss) for the period | 9904 | €477 | €5,048 | +€4,571 | +958% |
| Profit (loss) for the period to be appropriated | 9905 | €477 | €5,048 | +€4,571 | +958% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.