PURE CONSULTANCY: 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 CONSULTANCY
Largest movements
- Cash +€2,126
up €2,126 (+1713.2%), from €124 to €2,250
mainly Net result for the year (+€23,732) and Tax, wage and social debts (+€10,440)
- Tangible fixed assets +€1,068
up €1,068 (+1.9%), from €56,985 to €58,053
of which Furniture and vehicles: +€5,452
- Receivables within one year +€1,024
new in 2023: €1,024
- Other debts -€28,094
down €28,094 (-58.1%), from €48,386 to €20,291
- Profit (loss) carried forward +€23,732
up €23,732 (+71.5%), from -€33,185 to -€9,454
- Tax, wage and social debts +€10,440
new in 2023: €10,440
- Debts after one year -€5,099
down €5,099 (-13.5%), from €37,674 to €32,575
- Trade debts +€2,040
up €2,040, from €0 to €2,040
- Gross operating margin +€29,604
up €29,604 (+221.9%), from €13,341 to €42,945
- Taxes +€10,440
new in 2023: €10,440
- Other operating charges +€1,562
up €1,562 (+381.3%), from €410 to €1,971
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €76,353 | €80,199 | +€3,845 | +5.0% |
| Formation expenses | 20 | €744 | €372 | -€372 | -50.0% |
| Fixed assets | 21/28 | €75,485 | €76,553 | +€1,068 | +1.4% |
| Tangible fixed assets | 22/27 | €56,985 | €58,053 | +€1,068 | +1.9% |
| Land and buildings | 22 | €56,985 | €52,601 | -€4,383 | -7.7% |
| Furniture and vehicles | 24 | - | €5,452 | +€5,452 | |
| Financial fixed assets | 28 | €18,500 | €18,500 | = | 0.0% |
| Current assets | 29/58 | €124 | €3,273 | +€3,149 | +2538.1% |
| Amounts receivable within one year | 40/41 | - | €1,024 | +€1,024 | |
| Other amounts receivable | 41 | - | €1,024 | +€1,024 | |
| Cash at bank and in hand | 54/58 | €124 | €2,250 | +€2,126 | +1713.2% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €76,353 | €80,199 | +€3,845 | +5.0% |
| Equity | 10/15 | -€14,585 | €9,146 | +€23,732 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€33,185 | -€9,454 | +€23,732 | +71.5% |
| Amounts payable | 17/49 | €90,939 | €71,052 | -€19,886 | -21.9% |
| Amounts payable after more than one year | 17 | €37,674 | €32,575 | -€5,099 | -13.5% |
| Financial debts | 170/4 | €37,674 | €32,575 | -€5,099 | -13.5% |
| Amounts payable within one year | 42/48 | €53,265 | €38,478 | -€14,787 | -27.8% |
| Current portion of amounts payable after more than one year | 42 | €4,879 | €5,099 | +€220 | +4.5% |
| Financial debts | 43 | - | €607 | +€607 | |
| Credit institutions | 430/8 | - | €607 | +€607 | |
| Trade debts | 44 | €0 | €2,040 | +€2,040 | |
| Suppliers | 440/4 | €0 | €2,040 | +€2,040 | |
| Taxes, remuneration and social security | 45 | - | €10,440 | +€10,440 | |
| Taxes | 450/3 | - | €10,440 | +€10,440 | |
| Other amounts payable | 47/48 | €48,386 | €20,291 | -€28,094 | -58.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,756 | €4,804 | +€48 | +1.0% |
| Other operating charges | 640/8 | €410 | €1,971 | +€1,562 | +381.3% |
| Gross operating margin | 9900 | €13,341 | €42,945 | +€29,604 | +221.9% |
| Operating profit (loss) | 9901 | €8,176 | €36,170 | +€27,994 | +342.4% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €2,317 | €1,998 | -€319 | -13.8% |
| Recurring financial charges | 65 | €2,317 | €1,998 | -€319 | -13.8% |
| Profit (loss) for the period before taxes | 9903 | €5,859 | €34,172 | +€28,313 | +483.3% |
| Income taxes | 67/77 | - | €10,440 | +€10,440 | |
| Profit (loss) for the period | 9904 | €5,859 | €23,732 | +€17,873 | +305.1% |
| Profit (loss) for the period to be appropriated | 9905 | €5,859 | €23,732 | +€17,873 | +305.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.