PURE CONCEPT: what changed
Two fiscal 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 +€48,439
up €48,439 (+1004.7%), from €4,821 to €53,260
of which Trade receivables: +€29,900
- Cash -€34,266
down €34,266 (-76.4%), from €44,867 to €10,601
mainly Receivables within one year (-€48,439) and Advances received (-€21,194)
- Tangible fixed assets +€4,017
up €4,017 (+638.6%), from €629 to €4,646
of which Furniture and vehicles: +€4,177
- Financial fixed assets +€2,220
new in 2024: €2,220
- Trade debts +€29,027
new in 2024: €29,027
- Advances received -€21,194
down €21,194 (-43.8%), from €48,380 to €27,186
- Tax, wage and social debts +€9,831
up €9,831 (+1151.9%), from €854 to €10,685
- Profit (loss) carried forward +€3,007
up €3,007, from -€530 to €2,477
- Gross operating margin +€38,237
up €38,237 (+901.3%), from €4,242 to €42,479
- Staff costs +€35,642
new in 2024: €35,642
- Taxes +€2,357
new in 2024: €2,357
- Other operating charges -€2,244
down €2,244 (-70.1%), from €3,200 to €956
- Financial income +€824
new in 2024: €824
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.
Cash bridge derived
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 | €50,709 | €70,874 | +€20,165 | +39.8% |
| Formation expenses | 20 | €391 | €147 | -€244 | -62.4% |
| Fixed assets | 21/28 | €629 | €6,866 | +€6,236 | +991.4% |
| Tangible fixed assets | 22/27 | €629 | €4,646 | +€4,017 | +638.6% |
| Plant, machinery and equipment | 23 | €629 | €469 | -€160 | -25.4% |
| Furniture and vehicles | 24 | - | €4,177 | +€4,177 | |
| Financial fixed assets | 28 | - | €2,220 | +€2,220 | |
| Current assets | 29/58 | €49,689 | €63,862 | +€14,173 | +28.5% |
| Amounts receivable within one year | 40/41 | €4,821 | €53,260 | +€48,439 | +1004.7% |
| Trade receivables | 40 | €3,766 | €33,667 | +€29,900 | +793.9% |
| Other amounts receivable | 41 | €1,055 | €19,594 | +€18,539 | +1756.8% |
| Cash at bank and in hand | 54/58 | €44,867 | €10,601 | -€34,266 | -76.4% |
| Total equity and liabilities | 10/49 | €50,709 | €70,874 | +€20,165 | +39.8% |
| Equity | 10/15 | €970 | €3,977 | +€3,007 | +309.9% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€530 | €2,477 | +€3,007 | |
| Amounts payable | 17/49 | €49,739 | €66,897 | +€17,159 | +34.5% |
| Amounts payable within one year | 42/48 | €49,739 | €66,897 | +€17,159 | +34.5% |
| Trade debts | 44 | - | €29,027 | +€29,027 | |
| Suppliers | 440/4 | - | €29,027 | +€29,027 | |
| Advances received on contracts in progress | 46 | €48,380 | €27,186 | -€21,194 | -43.8% |
| Taxes, remuneration and social security | 45 | €854 | €10,685 | +€9,831 | +1151.9% |
| Taxes | 450/3 | €854 | €10,685 | +€9,831 | +1151.9% |
| Other amounts payable | 47/48 | €505 | - | -€505 | |
| Remuneration, social security and pensions | 62 | - | €35,642 | +€35,642 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,000 | €1,185 | +€185 | +18.5% |
| Other operating charges | 640/8 | €3,200 | €956 | -€2,244 | -70.1% |
| Gross operating margin | 9900 | €4,242 | €42,479 | +€38,237 | +901.3% |
| Operating profit (loss) | 9901 | €42 | €4,696 | +€4,654 | +11101.6% |
| Financial income | 75/76B | - | €824 | +€824 | |
| Recurring financial income | 75 | - | €824 | +€824 | |
| Financial charges | 65/66B | €572 | €156 | -€415 | -72.6% |
| Recurring financial charges | 65 | €572 | €156 | -€415 | -72.6% |
| Profit (loss) for the period before taxes | 9903 | -€530 | €5,364 | +€5,893 | |
| Income taxes | 67/77 | - | €2,357 | +€2,357 | |
| Profit (loss) for the period | 9904 | -€530 | €3,007 | +€3,536 | |
| Profit (loss) for the period to be appropriated | 9905 | -€530 | €3,007 | +€3,536 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.