PURE C&T: 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 C&T
Largest movements
- Cash +€59,361
up €59,361 (+38.6%), from €153,845 to €213,206
mainly Net result for the year (+€141,354) and Depreciation (+€18,595)
- Current investments +€47,027
up €47,027 (+43.3%), from €108,716 to €155,743
- Receivables after one year +€40,000
new in 2025: €40,000
- Tangible fixed assets -€14,362
down €14,362 (-29.3%), from €48,987 to €34,625
of which Furniture and vehicles: -€12,311
- Receivables within one year +€10,012
up €10,012 (+40.8%), from €24,533 to €34,545
of which Trade receivables: +€5,881
- Reserves +€141,354
up €141,354 (+47.5%), from €297,868 to €439,221
- Tax, wage and social debts +€7,549
up €7,549 (+25.4%), from €29,768 to €37,317
- Other debts -€5,640
no longer reported in 2025 (was €5,640)
- Gross operating margin +€41,610
up €41,610 (+29.8%), from €139,846 to €181,455
- Financial income +€21,591
up €21,591 (+235%), from €9,195 to €30,786
- Taxes +€15,503
up €15,503 (+43.6%), from €35,596 to €51,099
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 | €336,637 | €479,822 | +€143,185 | +42.5% |
| Fixed assets | 21/28 | €48,987 | €34,625 | -€14,362 | -29.3% |
| Tangible fixed assets | 22/27 | €48,987 | €34,625 | -€14,362 | -29.3% |
| Land and buildings | 22 | €4,884 | €2,833 | -€2,052 | -42.0% |
| Furniture and vehicles | 24 | €44,103 | €31,792 | -€12,311 | -27.9% |
| Current assets | 29/58 | €287,651 | €445,198 | +€157,547 | +54.8% |
| Amounts receivable after more than one year | 29 | - | €40,000 | +€40,000 | |
| Other amounts receivable | 291 | - | €40,000 | +€40,000 | |
| Amounts receivable within one year | 40/41 | €24,533 | €34,545 | +€10,012 | +40.8% |
| Trade receivables | 40 | €18,077 | €23,958 | +€5,881 | +32.5% |
| Other amounts receivable | 41 | €6,456 | €10,587 | +€4,131 | +64.0% |
| Current investments | 50/53 | €108,716 | €155,743 | +€47,027 | +43.3% |
| Cash at bank and in hand | 54/58 | €153,845 | €213,206 | +€59,361 | +38.6% |
| Deferred charges and accrued income | 490/1 | €556 | €1,704 | +€1,148 | +206% |
| Total equity and liabilities | 10/49 | €336,637 | €479,822 | +€143,185 | +42.5% |
| Equity | 10/15 | €300,868 | €442,221 | +€141,354 | +47.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €297,868 | €439,221 | +€141,354 | +47.5% |
| Distributable reserves | 133 | €297,868 | €439,221 | +€141,354 | +47.5% |
| Amounts payable | 17/49 | €35,770 | €37,601 | +€1,831 | +5.1% |
| Amounts payable within one year | 42/48 | €35,770 | €37,601 | +€1,831 | +5.1% |
| Trade debts | 44 | €361 | €283 | -€78 | -21.6% |
| Suppliers | 440/4 | €361 | €283 | -€78 | -21.6% |
| Taxes, remuneration and social security | 45 | €29,768 | €37,317 | +€7,549 | +25.4% |
| Taxes | 450/3 | €29,768 | €37,317 | +€7,549 | +25.4% |
| Other amounts payable | 47/48 | €5,640 | - | -€5,640 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,057 | €18,595 | -€462 | -2.4% |
| Other operating charges | 640/8 | €907 | €977 | +€70 | +7.7% |
| Gross operating margin | 9900 | €139,846 | €181,455 | +€41,610 | +29.8% |
| Operating profit (loss) | 9901 | €119,882 | €161,883 | +€42,002 | +35.0% |
| Financial income | 75/76B | €9,195 | €30,786 | +€21,591 | +235% |
| Recurring financial income | 75 | €9,195 | €30,786 | +€21,591 | +235% |
| Financial charges | 65/66B | €69 | €217 | +€148 | +215% |
| Recurring financial charges | 65 | €69 | €217 | +€148 | +215% |
| Profit (loss) for the period before taxes | 9903 | €129,007 | €192,452 | +€63,445 | +49.2% |
| Income taxes | 67/77 | €35,596 | €51,099 | +€15,503 | +43.6% |
| Profit (loss) for the period | 9904 | €93,412 | €141,354 | +€47,942 | +51.3% |
| Profit (loss) for the period to be appropriated | 9905 | €93,412 | €141,354 | +€47,942 | +51.3% |
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 20 October 2026 via checked.be.