PURE CONCEPT: 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 CONCEPT
Largest movements
- Receivables within one year +€11,648
up €11,648 (+11.1%), from €105,217 to €116,865
- Stocks and contracts -€6,279
down €6,279 (-7.4%), from €85,224 to €78,945
- Tangible fixed assets -€4,796
down €4,796 (-40.6%), from €11,825 to €7,029
of which Plant, machinery and equipment: -€4,607
- Cash +€3,459
up €3,459 (+247%), from €1,398 to €4,857
mainly Other debts (+€11,712) and Stocks and contracts (+€6,279)
- Other debts +€11,712
up €11,712 (+6.6%), from €178,771 to €190,483
- Current portion of long-term debt -€7,827
no longer reported in 2025 (was €7,827)
- Turnover +€18,567
up €18,567 (+10.5%), from €176,539 to €195,106
- Purchases and services +€14,168
up €14,168 (+8.3%), from €170,971 to €185,139
- Staff costs -€10,149
no longer reported in 2025 (was €10,149)
- Gross operating margin +€4,399
up €4,399 (+79.0%), from €5,568 to €9,967
- Depreciation -€4,141
down €4,141 (-40.9%), from €10,137 to €5,996
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 | €208,096 | €212,064 | +€3,968 | +1.9% |
| Fixed assets | 21/28 | €14,510 | €9,452 | -€5,058 | -34.9% |
| Intangible fixed assets | 21 | €1,085 | €823 | -€262 | -24.1% |
| Tangible fixed assets | 22/27 | €11,825 | €7,029 | -€4,796 | -40.6% |
| Plant, machinery and equipment | 23 | €11,636 | €7,029 | -€4,607 | -39.6% |
| Furniture and vehicles | 24 | €189 | - | -€189 | |
| Financial fixed assets | 28 | €1,600 | €1,600 | = | 0.0% |
| Current assets | 29/58 | €193,586 | €202,612 | +€9,026 | +4.7% |
| Stocks and contracts in progress | 3 | €85,224 | €78,945 | -€6,279 | -7.4% |
| Stocks | 30/36 | €85,224 | €78,945 | -€6,279 | -7.4% |
| Amounts receivable within one year | 40/41 | €105,217 | €116,865 | +€11,648 | +11.1% |
| Trade receivables | 40 | €105,217 | €116,865 | +€11,648 | +11.1% |
| Cash at bank and in hand | 54/58 | €1,398 | €4,857 | +€3,459 | +247% |
| Deferred charges and accrued income | 490/1 | €1,747 | €1,945 | +€198 | +11.3% |
| Total equity and liabilities | 10/49 | €208,096 | €212,064 | +€3,968 | +1.9% |
| Equity | 10/15 | €13,321 | €15,392 | +€2,071 | +15.5% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €19,854 | €19,854 | = | 0.0% |
| Distributable reserves | 133 | €19,854 | €19,854 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,533 | -€14,462 | +€2,071 | +12.5% |
| Amounts payable | 17/49 | €194,775 | €196,672 | +€1,897 | +1.0% |
| Amounts payable within one year | 42/48 | €194,775 | €195,622 | +€847 | +0.4% |
| Current portion of amounts payable after more than one year | 42 | €7,827 | - | -€7,827 | |
| Trade debts | 44 | €1,583 | - | -€1,583 | |
| Suppliers | 440/4 | €1,583 | - | -€1,583 | |
| Taxes, remuneration and social security | 45 | €6,594 | €5,139 | -€1,455 | -22.1% |
| Taxes | 450/3 | €6,462 | €5,139 | -€1,323 | -20.5% |
| Remuneration and social security | 454/9 | €132 | - | -€132 | |
| Other amounts payable | 47/48 | €178,771 | €190,483 | +€11,712 | +6.6% |
| Accrued charges and deferred income | 492/3 | - | €1,050 | +€1,050 | |
| Turnover | 70 | €176,539 | €195,106 | +€18,567 | +10.5% |
| Goods, raw materials, services and sundry goods | 60/61 | €170,971 | €185,139 | +€14,168 | +8.3% |
| Remuneration, social security and pensions | 62 | €10,149 | - | -€10,149 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,137 | €5,996 | -€4,141 | -40.9% |
| Other operating charges | 640/8 | €429 | €956 | +€527 | +123% |
| Gross operating margin | 9900 | €5,568 | €9,967 | +€4,399 | +79.0% |
| Operating profit (loss) | 9901 | -€15,147 | €3,015 | +€18,162 | |
| Financial income | 75/76B | €550 | €11 | -€539 | -98.0% |
| Recurring financial income | 75 | €550 | €11 | -€539 | -98.0% |
| Financial charges | 65/66B | €799 | €805 | +€6 | +0.8% |
| Recurring financial charges | 65 | €799 | €805 | +€6 | +0.8% |
| Profit (loss) for the period before taxes | 9903 | -€15,396 | €2,221 | +€17,617 | |
| Income taxes | 67/77 | €1,137 | €150 | -€987 | -86.8% |
| Profit (loss) for the period | 9904 | -€16,533 | €2,071 | +€18,604 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,533 | €2,071 | +€18,604 |
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 24 October 2026 via checked.be.