Pure HR: 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 HR
Largest movements
- Receivables within one year +€63,874
up €63,874 (+153%), from €41,795 to €105,669
of which Other amounts receivable: +€58,732
- Cash +€41,380
up €41,380 (+109%), from €38,047 to €79,427
mainly Net result for the year (+€97,250) and Tax, wage and social debts (+€16,827)
- Tangible fixed assets +€8,849
up €8,849 (+166%), from €5,329 to €14,178
of which Plant, machinery and equipment: +€5,827
- Profit (loss) carried forward +€97,250
up €97,250 (+155%), from €62,595 to €159,845
- Tax, wage and social debts +€16,827
up €16,827 (+73.8%), from €22,797 to €39,624
- Gross operating margin +€45,076
up €45,076 (+55.8%), from €80,826 to €125,902
- Taxes +€10,106
up €10,106 (+62.0%), from €16,303 to €26,409
- Depreciation +€2,568
up €2,568 (+715%), from €359 to €2,927
- Financial income +€2,481
up €2,481 (+381%), from €651 to €3,132
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 | €86,611 | €201,290 | +€114,679 | +132% |
| Formation expenses | 20 | €1,063 | €813 | -€250 | -23.5% |
| Fixed assets | 21/28 | €5,329 | €14,178 | +€8,849 | +166% |
| Tangible fixed assets | 22/27 | €5,329 | €14,178 | +€8,849 | +166% |
| Plant, machinery and equipment | 23 | €4,331 | €10,158 | +€5,827 | +135% |
| Furniture and vehicles | 24 | €998 | €4,020 | +€3,022 | +303% |
| Current assets | 29/58 | €80,219 | €186,299 | +€106,080 | +132% |
| Amounts receivable within one year | 40/41 | €41,795 | €105,669 | +€63,874 | +153% |
| Trade receivables | 40 | €13,371 | €18,513 | +€5,142 | +38.5% |
| Other amounts receivable | 41 | €28,424 | €87,156 | +€58,732 | +207% |
| Cash at bank and in hand | 54/58 | €38,047 | €79,427 | +€41,380 | +109% |
| Deferred charges and accrued income | 490/1 | €377 | €1,203 | +€826 | +219% |
| Total equity and liabilities | 10/49 | €86,611 | €201,290 | +€114,679 | +132% |
| Equity | 10/15 | €63,695 | €160,945 | +€97,250 | +153% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €100 | €100 | = | 0.0% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | - | €100 | +€100 | |
| Other | 1319 | €100 | - | -€100 | |
| Profit (loss) carried forward | 14 | €62,595 | €159,845 | +€97,250 | +155% |
| Amounts payable | 17/49 | €22,916 | €40,345 | +€17,429 | +76.1% |
| Amounts payable within one year | 42/48 | €22,916 | €40,345 | +€17,429 | +76.1% |
| Trade debts | 44 | €119 | €721 | +€602 | +506% |
| Suppliers | 440/4 | €119 | €721 | +€602 | +506% |
| Taxes, remuneration and social security | 45 | €22,797 | €39,624 | +€16,827 | +73.8% |
| Taxes | 450/3 | €22,797 | €39,624 | +€16,827 | +73.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €359 | €2,927 | +€2,568 | +715% |
| Other operating charges | 640/8 | €304 | €250 | -€54 | -17.8% |
| Gross operating margin | 9900 | €80,826 | €125,902 | +€45,076 | +55.8% |
| Operating profit (loss) | 9901 | €80,163 | €122,725 | +€42,562 | +53.1% |
| Financial income | 75/76B | €651 | €3,132 | +€2,481 | +381% |
| Recurring financial income | 75 | €651 | €3,132 | +€2,481 | +381% |
| Financial charges | 65/66B | €1,816 | €2,198 | +€382 | +21.0% |
| Recurring financial charges | 65 | €1,816 | €2,198 | +€382 | +21.0% |
| Profit (loss) for the period before taxes | 9903 | €78,998 | €123,659 | +€44,661 | +56.5% |
| Income taxes | 67/77 | €16,303 | €26,409 | +€10,106 | +62.0% |
| Profit (loss) for the period | 9904 | €62,695 | €97,250 | +€34,555 | +55.1% |
| Profit (loss) for the period to be appropriated | 9905 | €62,695 | €97,250 | +€34,555 | +55.1% |
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 17 October 2026 via checked.be.