PURE ET SIMPLE: 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 ET SIMPLE
Largest movements
- Cash +€27,809
up €27,809 (+106.6%), from €26,093 to €53,902
mainly Depreciation (+€25,967) and Trade debts (+€2,074)
- Intangible fixed assets -€20,000
down €20,000 (-11.1%), from €180,000 to €160,000
- Tangible fixed assets -€5,967
down €5,967 (-50.0%), from €11,933 to €5,967
- Tax, wage and social debts -€3,283
down €3,283 (-41.5%), from €7,903 to €4,619
of which Taxes: -€3,283
- Gross operating margin -€24,517
down €24,517 (-46.2%), from €53,050 to €28,532
- Taxes -€4,557
down €4,557 (-76.5%), from €5,960 to €1,403
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 | €231,754 | €232,606 | +€852 | +0.4% |
| Fixed assets | 21/28 | €191,934 | €165,967 | -€25,967 | -13.5% |
| Intangible fixed assets | 21 | €180,000 | €160,000 | -€20,000 | -11.1% |
| Tangible fixed assets | 22/27 | €11,933 | €5,967 | -€5,967 | -50.0% |
| Furniture and vehicles | 24 | €11,933 | €5,967 | -€5,967 | -50.0% |
| Current assets | 29/58 | €39,821 | €66,639 | +€26,819 | +67.3% |
| Stocks and contracts in progress | 3 | €4,926 | €3,629 | -€1,297 | -26.3% |
| Stocks | 30/36 | €4,926 | €3,629 | -€1,297 | -26.3% |
| Amounts receivable within one year | 40/41 | €8,801 | €7,108 | -€1,694 | -19.2% |
| Trade receivables | 40 | - | €199 | +€199 | |
| Other amounts receivable | 41 | €8,801 | €6,909 | -€1,893 | -21.5% |
| Cash at bank and in hand | 54/58 | €26,093 | €53,902 | +€27,809 | +106.6% |
| Deferred charges and accrued income | 490/1 | - | €2,000 | +€2,000 | |
| Total equity and liabilities | 10/49 | €231,754 | €232,606 | +€852 | +0.4% |
| Equity | 10/15 | €25,594 | €26,326 | +€732 | +2.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €20,500 | €21,300 | +€800 | +3.9% |
| Distributable reserves | 133 | €20,500 | €21,300 | +€800 | +3.9% |
| Profit (loss) carried forward | 14 | €94 | €26 | -€68 | -72.2% |
| Amounts payable | 17/49 | €206,160 | €206,280 | +€120 | +0.1% |
| Amounts payable within one year | 42/48 | €206,160 | €206,280 | +€120 | +0.1% |
| Trade debts | 44 | €5,007 | €7,081 | +€2,074 | +41.4% |
| Suppliers | 440/4 | €5,007 | €7,081 | +€2,074 | +41.4% |
| Taxes, remuneration and social security | 45 | €7,903 | €4,619 | -€3,283 | -41.5% |
| Taxes | 450/3 | €5,924 | €2,640 | -€3,283 | -55.4% |
| Remuneration and social security | 454/9 | €1,979 | €1,979 | = | 0.0% |
| Other amounts payable | 47/48 | €193,249 | €194,579 | +€1,330 | +0.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,966 | €25,967 | +€0 | 0.0% |
| Other operating charges | 640/8 | €512 | €400 | -€113 | -22.0% |
| Gross operating margin | 9900 | €53,050 | €28,532 | -€24,517 | -46.2% |
| Operating profit (loss) | 9901 | €26,571 | €2,166 | -€24,405 | -91.8% |
| Financial income | 75/76B | €10 | €59 | +€49 | +509.5% |
| Recurring financial income | 75 | €10 | €59 | +€49 | +509.5% |
| Financial charges | 65/66B | €26 | €90 | +€64 | +246.6% |
| Recurring financial charges | 65 | €26 | €90 | +€64 | +246.6% |
| Profit (loss) for the period before taxes | 9903 | €26,554 | €2,135 | -€24,420 | -92.0% |
| Income taxes | 67/77 | €5,960 | €1,403 | -€4,557 | -76.5% |
| Profit (loss) for the period | 9904 | €20,594 | €732 | -€19,863 | -96.4% |
| Profit (loss) for the period to be appropriated | 9905 | €20,594 | €732 | -€19,863 | -96.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.