PURE DIFFUSION: 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 DIFFUSION
Largest movements
- Current investments -€500,000
down €500,000 (-100.0%), from €500,000 to €0
- Cash +€173,961
up €173,961 (+308.0%), from €56,482 to €230,443
mainly Current investments (+€500,000) and Depreciation (+€57,357)
- Receivables within one year +€112,538
up €112,538 (+72.3%), from €155,674 to €268,212
of which Other amounts receivable: +€198,452
- Tangible fixed assets -€57,357
down €57,357 (-18.2%), from €315,891 to €258,534
of which Land and buildings: -€42,500
- Trade debts -€68,623
down €68,623 (-93.8%), from €73,181 to €4,557
- Tax, wage and social debts -€63,576
down €63,576 (-100.0%), from €63,576 to €0
of which Taxes: -€63,576
- Reserves -€63,462
down €63,462 (-8.3%), from €769,106 to €705,644
of which Distributable reserves: -€63,462
- Debts after one year -€38,889
down €38,889 (-100.0%), from €38,889 to €0
- Current portion of long-term debt -€27,778
down €27,778 (-41.7%), from €66,667 to €38,889
- Gross operating margin -€675,953
down €675,953 (-98.5%), from €686,344 to €10,391
- Taxes -€195,079
down €195,079 (-99.9%), from €195,265 to €186
- Financial income +€10,258
new in 2025: €10,258
- Staff costs -€9,624
down €9,624 (-100.0%), from €9,624 to €0
- Depreciation +€9,526
up €9,526 (+19.9%), from €47,831 to €57,357
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.
Cash bridge derived
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 | €1,028,047 | €757,189 | -€270,859 | -26.3% |
| Fixed assets | 21/28 | €315,891 | €258,534 | -€57,357 | -18.2% |
| Tangible fixed assets | 22/27 | €315,891 | €258,534 | -€57,357 | -18.2% |
| Land and buildings | 22 | €254,033 | €211,533 | -€42,500 | -16.7% |
| Plant, machinery and equipment | 23 | €794 | €248 | -€546 | -68.8% |
| Furniture and vehicles | 24 | €57,352 | €45,286 | -€12,066 | -21.0% |
| Other tangible fixed assets | 26 | €3,712 | €1,468 | -€2,245 | -60.5% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €712,156 | €498,655 | -€213,502 | -30.0% |
| Stocks and contracts in progress | 3 | €0 | - | = | |
| Stocks | 30/36 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €155,674 | €268,212 | +€112,538 | +72.3% |
| Trade receivables | 40 | €85,915 | €0 | -€85,915 | -100.0% |
| Other amounts receivable | 41 | €69,760 | €268,212 | +€198,452 | +284.5% |
| Current investments | 50/53 | €500,000 | €0 | -€500,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €56,482 | €230,443 | +€173,961 | +308.0% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €1,028,047 | €757,189 | -€270,859 | -26.3% |
| Equity | 10/15 | €775,306 | €711,844 | -€63,462 | -8.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €769,106 | €705,644 | -€63,462 | -8.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €767,246 | €703,784 | -€63,462 | -8.3% |
| Amounts payable | 17/49 | €252,741 | €45,344 | -€207,397 | -82.1% |
| Amounts payable after more than one year | 17 | €38,889 | €0 | -€38,889 | -100.0% |
| Financial debts | 170/4 | €38,889 | €0 | -€38,889 | -100.0% |
| Amounts payable within one year | 42/48 | €213,852 | €45,344 | -€168,508 | -78.8% |
| Current portion of amounts payable after more than one year | 42 | €66,667 | €38,889 | -€27,778 | -41.7% |
| Trade debts | 44 | €73,181 | €4,557 | -€68,623 | -93.8% |
| Suppliers | 440/4 | €73,181 | €4,557 | -€68,623 | -93.8% |
| Taxes, remuneration and social security | 45 | €63,576 | €0 | -€63,576 | -100.0% |
| Taxes | 450/3 | €63,576 | €0 | -€63,576 | -100.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €10,429 | €1,898 | -€8,531 | -81.8% |
| Non-recurring operating income | 76A | €670,477 | €0 | -€670,477 | -100.0% |
| Remuneration, social security and pensions | 62 | €9,624 | €0 | -€9,624 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €47,831 | €57,357 | +€9,526 | +19.9% |
| Other operating charges | 640/8 | €12,436 | €9,869 | -€2,567 | -20.6% |
| Non-recurring operating charges | 66A | €1,677 | €15,628 | +€13,951 | +831.9% |
| Gross operating margin | 9900 | €686,344 | €10,391 | -€675,953 | -98.5% |
| Operating profit (loss) | 9901 | €614,776 | -€72,463 | -€687,239 | |
| Financial income | 75/76B | - | €10,258 | +€10,258 | |
| Recurring financial income | 75 | - | €10,258 | +€10,258 | |
| Financial charges | 65/66B | €3,509 | €1,070 | -€2,438 | -69.5% |
| Recurring financial charges | 65 | €3,509 | €1,070 | -€2,438 | -69.5% |
| Profit (loss) for the period before taxes | 9903 | €611,267 | -€63,276 | -€674,543 | |
| Income taxes | 67/77 | €195,265 | €186 | -€195,079 | -99.9% |
| Profit (loss) for the period | 9904 | €416,002 | -€63,462 | -€479,464 | |
| Profit (loss) for the period to be appropriated | 9905 | €416,002 | -€63,462 | -€479,464 |
Source: filed annual accounts (NBB), financial years ended 28 December 2024 and 28 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 11 October 2026 via checked.be.