Pure by Luce: 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.
Pure by Luce
Largest movements
- Cash +€12,045
up €12,045 (+209%), from €5,758 to €17,803
mainly Net result for the year (+€9,655) and Stocks and contracts (+€3,073)
- Receivables within one year +€3,097
up €3,097 (+101%), from €3,076 to €6,173
of which Trade receivables: +€3,061
- Stocks and contracts -€3,073
down €3,073 (-100%), from €3,073 to €0
- Intangible fixed assets -€340
down €340 (-100%), from €340 to €0
- Deferred charges and accrued income -€273
down €273 (-100%), from €273 to €0
- Profit (loss) carried forward +€9,655
up €9,655 (+28.8%), from -€33,529 to -€23,873
- Tax, wage and social debts +€1,603
up €1,603 (+193%), from €830 to €2,433
- Gross operating margin +€16,036
up €16,036, from -€5,224 to €10,813
- Other operating charges -€750
down €750 (-58.7%), from €1,278 to €528
- Depreciation -€264
down €264 (-40.5%), from €653 to €389
- Financial charges -€128
down €128 (-34.7%), from €368 to €241
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €12,570 | €23,976 | +€11,407 | +90.7% |
| Fixed assets | 21/28 | €389 | €0 | -€389 | -100% |
| Intangible fixed assets | 21 | €340 | €0 | -€340 | -100% |
| Tangible fixed assets | 22/27 | €49 | €0 | -€49 | -100% |
| Furniture and vehicles | 24 | €49 | €0 | -€49 | -100% |
| Current assets | 29/58 | €12,181 | €23,976 | +€11,796 | +96.8% |
| Stocks and contracts in progress | 3 | €3,073 | €0 | -€3,073 | -100% |
| Stocks | 30/36 | €3,073 | €0 | -€3,073 | -100% |
| Amounts receivable within one year | 40/41 | €3,076 | €6,173 | +€3,097 | +101% |
| Trade receivables | 40 | €3,076 | €6,137 | +€3,061 | +99.5% |
| Other amounts receivable | 41 | €0 | €36 | +€36 | |
| Cash at bank and in hand | 54/58 | €5,758 | €17,803 | +€12,045 | +209% |
| Deferred charges and accrued income | 490/1 | €273 | €0 | -€273 | -100% |
| Total equity and liabilities | 10/49 | €12,570 | €23,976 | +€11,407 | +90.7% |
| Equity | 10/15 | €11,471 | €21,127 | +€9,655 | +84.2% |
| Contributions | 10/11 | €45,000 | €45,000 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Profit (loss) carried forward | 14 | -€33,529 | -€23,873 | +€9,655 | +28.8% |
| Amounts payable | 17/49 | €1,098 | €2,850 | +€1,751 | +159% |
| Amounts payable within one year | 42/48 | €1,098 | €2,850 | +€1,751 | +159% |
| Financial debts | 43 | €53 | €71 | +€18 | +34.9% |
| Credit institutions | 430/8 | €53 | €71 | +€18 | +34.9% |
| Trade debts | 44 | €0 | €109 | +€109 | |
| Suppliers | 440/4 | €0 | €109 | +€109 | |
| Taxes, remuneration and social security | 45 | €830 | €2,433 | +€1,603 | +193% |
| Taxes | 450/3 | €830 | €2,433 | +€1,603 | +193% |
| Other amounts payable | 47/48 | €215 | €237 | +€21 | +10.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €653 | €389 | -€264 | -40.5% |
| Other operating charges | 640/8 | €1,278 | €528 | -€750 | -58.7% |
| Gross operating margin | 9900 | -€5,224 | €10,813 | +€16,036 | |
| Operating profit (loss) | 9901 | -€7,155 | €9,896 | +€17,051 | |
| Financial charges | 65/66B | €368 | €241 | -€128 | -34.7% |
| Recurring financial charges | 65 | €368 | €241 | -€128 | -34.7% |
| Profit (loss) for the period before taxes | 9903 | -€7,523 | €9,655 | +€17,179 | |
| Profit (loss) for the period | 9904 | -€7,523 | €9,655 | +€17,179 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,523 | €9,655 | +€17,179 |
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 25 October 2026 via checked.be.