PURE F: 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 F
Largest movements
- Cash +€43,993
up €43,993 (+7,722%), from €570 to €44,563
mainly Net result for the year (+€45,457) and Other debts (+€35,168)
- Tangible fixed assets +€33,380
up €33,380 (+103%), from €32,523 to €65,904
of which Other tangible fixed assets: +€38,275
- Receivables after one year +€24,000
up €24,000 (+13.4%), from €179,000 to €203,000
- Receivables within one year -€23,666
down €23,666 (-78.2%), from €30,259 to €6,593
of which Trade receivables: -€27,294
- Profit (loss) carried forward +€45,457
new in 2025: €45,457
- Other debts +€35,168
up €35,168 (+30.4%), from €115,784 to €150,952
- Trade debts -€8,492
down €8,492 (-34.1%), from €24,923 to €16,431
- Tax, wage and social debts +€7,425
up €7,425 (+116%), from €6,425 to €13,849
- Gross operating margin +€32,366
up €32,366 (+83.8%), from €38,615 to €70,981
- Taxes +€4,945
up €4,945 (+35.1%), from €14,087 to €19,032
- Depreciation +€1,151
up €1,151 (+30.7%), from €3,744 to €4,895
- Financial income -€797
no longer reported in 2025 (was €797)
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 | €242,352 | €320,060 | +€77,707 | +32.1% |
| Fixed assets | 21/28 | €32,523 | €65,904 | +€33,380 | +103% |
| Tangible fixed assets | 22/27 | €32,523 | €65,904 | +€33,380 | +103% |
| Furniture and vehicles | 24 | €13,428 | €8,534 | -€4,895 | -36.5% |
| Other tangible fixed assets | 26 | €19,095 | €57,370 | +€38,275 | +200% |
| Current assets | 29/58 | €209,829 | €254,156 | +€44,327 | +21.1% |
| Amounts receivable after more than one year | 29 | €179,000 | €203,000 | +€24,000 | +13.4% |
| Other amounts receivable | 291 | €179,000 | €203,000 | +€24,000 | +13.4% |
| Amounts receivable within one year | 40/41 | €30,259 | €6,593 | -€23,666 | -78.2% |
| Trade receivables | 40 | €29,259 | €1,965 | -€27,294 | -93.3% |
| Other amounts receivable | 41 | €1,000 | €4,628 | +€3,628 | +363% |
| Cash at bank and in hand | 54/58 | €570 | €44,563 | +€43,993 | +7,722% |
| Total equity and liabilities | 10/49 | €242,352 | €320,060 | +€77,707 | +32.1% |
| Equity | 10/15 | €95,220 | €138,827 | +€43,607 | +45.8% |
| Contributions | 10/11 | €18,500 | €18,500 | = | 0.0% |
| Reserves | 13 | €76,720 | €74,870 | -€1,850 | -2.4% |
| Distributable reserves | 133 | €76,720 | €74,870 | -€1,850 | -2.4% |
| Profit (loss) carried forward | 14 | - | €45,457 | +€45,457 | |
| Amounts payable | 17/49 | €147,132 | €181,233 | +€34,101 | +23.2% |
| Amounts payable within one year | 42/48 | €147,132 | €181,233 | +€34,101 | +23.2% |
| Trade debts | 44 | €24,923 | €16,431 | -€8,492 | -34.1% |
| Suppliers | 440/4 | €24,923 | €16,431 | -€8,492 | -34.1% |
| Taxes, remuneration and social security | 45 | €6,425 | €13,849 | +€7,425 | +116% |
| Taxes | 450/3 | €6,425 | €13,849 | +€7,425 | +116% |
| Other amounts payable | 47/48 | €115,784 | €150,952 | +€35,168 | +30.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,744 | €4,895 | +€1,151 | +30.7% |
| Other operating charges | 640/8 | €831 | €811 | -€20 | -2.4% |
| Gross operating margin | 9900 | €38,615 | €70,981 | +€32,366 | +83.8% |
| Operating profit (loss) | 9901 | €34,040 | €65,275 | +€31,235 | +91.8% |
| Financial income | 75/76B | €797 | - | -€797 | |
| Recurring financial income | 75 | €797 | - | -€797 | |
| Financial charges | 65/66B | €862 | €786 | -€76 | -8.8% |
| Recurring financial charges | 65 | €862 | €786 | -€76 | -8.8% |
| Profit (loss) for the period before taxes | 9903 | €33,976 | €64,489 | +€30,513 | +89.8% |
| Income taxes | 67/77 | €14,087 | €19,032 | +€4,945 | +35.1% |
| Profit (loss) for the period | 9904 | €19,888 | €45,457 | +€25,569 | +129% |
| Profit (loss) for the period to be appropriated | 9905 | €19,888 | €45,457 | +€25,569 | +129% |
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 28 October 2026 via checked.be.