PURE COMMUNICATION: 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 COMMUNICATION
Largest movements
- Receivables within one year -€20,238
down €20,238 (-16.1%), from €125,694 to €105,456
of which Trade receivables: -€29,926
- Cash -€12,013
down €12,013 (-99.9%), from €12,030 to €17
mainly Net result for the year (-€49,700) and Debts after one year (-€10,169)
- Profit (loss) carried forward -€49,700
down €49,700 (-51.7%), from -€96,056 to -€145,755
- Trade debts +€19,886
up €19,886 (+62.4%), from €31,872 to €51,758
- Debts after one year -€10,169
down €10,169 (-38.9%), from €26,126 to €15,957
- Short-term financial debts +€8,305
new in 2024: €8,305
- Advances received +€5,415
new in 2024: €5,415
- Gross operating margin -€27,636
down €27,636 (-141%), from -€19,644 to -€47,280
- Staff costs -€23,464
down €23,464, from €23,295 to -€169
- Other operating charges -€2,137
down €2,137 (-100%), from €2,137 to €0
- Financial charges -€1,002
down €1,002 (-31.5%), from €3,185 to €2,183
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €148,201 | €115,970 | -€32,232 | -21.7% |
| Fixed assets | 21/28 | €10,477 | €10,028 | -€450 | -4.3% |
| Tangible fixed assets | 22/27 | €9,893 | €9,443 | -€450 | -4.5% |
| Land and buildings | 22 | €9,050 | €9,050 | = | 0.0% |
| Furniture and vehicles | 24 | €843 | €393 | -€450 | -53.4% |
| Financial fixed assets | 28 | €585 | €585 | = | 0.0% |
| Current assets | 29/58 | €137,724 | €105,942 | -€31,782 | -23.1% |
| Amounts receivable within one year | 40/41 | €125,694 | €105,456 | -€20,238 | -16.1% |
| Trade receivables | 40 | €101,959 | €72,033 | -€29,926 | -29.4% |
| Other amounts receivable | 41 | €23,735 | €33,423 | +€9,688 | +40.8% |
| Cash at bank and in hand | 54/58 | €12,030 | €17 | -€12,013 | -99.9% |
| Deferred charges and accrued income | 490/1 | - | €470 | +€470 | |
| Total equity and liabilities | 10/49 | €148,201 | €115,970 | -€32,232 | -21.7% |
| Equity | 10/15 | €23,684 | -€26,016 | -€49,700 | |
| Contributions | 10/11 | €6,400 | €6,400 | = | 0.0% |
| Reserves | 13 | €113,340 | €113,340 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,900 | €1,900 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,900 | €1,900 | = | 0.0% |
| Tax-exempt reserves | 132 | €15,539 | €15,539 | = | 0.0% |
| Distributable reserves | 133 | €95,900 | €95,900 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€96,056 | -€145,755 | -€49,700 | -51.7% |
| Provisions and deferred taxes | 16 | €49,700 | €49,700 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €49,700 | €49,700 | = | 0.0% |
| Pensions and similar obligations | 160 | €49,700 | €49,700 | = | 0.0% |
| Amounts payable | 17/49 | €74,818 | €92,285 | +€17,468 | +23.3% |
| Amounts payable after more than one year | 17 | €26,126 | €15,957 | -€10,169 | -38.9% |
| Financial debts | 170/4 | €26,126 | €15,957 | -€10,169 | -38.9% |
| Amounts payable within one year | 42/48 | €46,555 | €76,328 | +€29,773 | +64.0% |
| Current portion of amounts payable after more than one year | 42 | €14,001 | €10,169 | -€3,833 | -27.4% |
| Financial debts | 43 | - | €8,305 | +€8,305 | |
| Credit institutions | 430/8 | - | €8,305 | +€8,305 | |
| Trade debts | 44 | €31,872 | €51,758 | +€19,886 | +62.4% |
| Suppliers | 440/4 | €31,872 | €51,758 | +€19,886 | +62.4% |
| Advances received on contracts in progress | 46 | - | €5,415 | +€5,415 | |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €682 | €682 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €2,137 | €0 | -€2,137 | -100% |
| Remuneration, social security and pensions | 62 | €23,295 | -€169 | -€23,464 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €450 | €450 | -€0 | 0.0% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | - | = | |
| Other operating charges | 640/8 | €2,137 | €0 | -€2,137 | -100% |
| Gross operating margin | 9900 | -€19,644 | -€47,280 | -€27,636 | -141% |
| Operating profit (loss) | 9901 | -€45,525 | -€47,561 | -€2,036 | -4.5% |
| Financial income | 75/76B | €0 | €44 | +€44 | |
| Recurring financial income | 75 | €0 | €44 | +€44 | |
| Financial charges | 65/66B | €3,185 | €2,183 | -€1,002 | -31.5% |
| Recurring financial charges | 65 | €3,185 | €2,183 | -€1,002 | -31.5% |
| Profit (loss) for the period before taxes | 9903 | -€48,710 | -€49,700 | -€990 | -2.0% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€48,710 | -€49,700 | -€990 | -2.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€48,710 | -€49,700 | -€990 | -2.0% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.