PURE INGREDIENTS: 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 INGREDIENTS
Largest movements
- Receivables within one year +€2.5m
up €2.5m (+335%), from €756,706 to €3.3m
of which Other amounts receivable: +€2.6m
- Cash -€341,470
down €341,470 (-57.0%), from €598,562 to €257,093
mainly Receivables within one year (-€2.5m) and Tax, wage and social debts (-€31,601)
- Trade debts +€1.8m
up €1.8m (+6,943%), from €25,504 to €1.8m
- Other debts +€373,299
up €373,299 (+34.8%), from €1.1m to €1.4m
- Reserves +€61,182
up €61,182 (+12.2%), from €500,012 to €561,194
- Gross operating margin -€26,480
down €26,480 (-4.9%), from €540,483 to €514,003
- Staff costs +€16,416
up €16,416 (+4.7%), from €348,639 to €365,056
- Taxes -€10,890
down €10,890 (-30.3%), from €35,924 to €25,035
- Depreciation +€8,990
up €8,990 (+18.5%), from €48,552 to €57,542
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 | €1,704,028 | €3,878,660 | +€2.2m | +128% |
| Fixed assets | 21/28 | €244,167 | €208,419 | -€35,748 | -14.6% |
| Tangible fixed assets | 22/27 | €244,167 | €208,419 | -€35,748 | -14.6% |
| Plant, machinery and equipment | 23 | €7,214 | €6,187 | -€1,026 | -14.2% |
| Furniture and vehicles | 24 | €87,051 | €187,307 | +€100,256 | +115% |
| Assets under construction and advance payments | 27 | €149,902 | €14,925 | -€134,977 | -90.0% |
| Current assets | 29/58 | €1,459,861 | €3,670,240 | +€2.2m | +151% |
| Stocks and contracts in progress | 3 | €102,497 | €120,721 | +€18,224 | +17.8% |
| Stocks | 30/36 | €102,497 | €120,721 | +€18,224 | +17.8% |
| Amounts receivable within one year | 40/41 | €756,706 | €3,290,679 | +€2.5m | +335% |
| Trade receivables | 40 | €525,988 | €428,656 | -€97,332 | -18.5% |
| Other amounts receivable | 41 | €230,718 | €2,862,023 | +€2.6m | +1,140% |
| Cash at bank and in hand | 54/58 | €598,562 | €257,093 | -€341,470 | -57.0% |
| Deferred charges and accrued income | 490/1 | €2,096 | €1,748 | -€348 | -16.6% |
| Total equity and liabilities | 10/49 | €1,704,028 | €3,878,660 | +€2.2m | +128% |
| Equity | 10/15 | €512,620 | €573,802 | +€61,182 | +11.9% |
| Contributions | 10/11 | €12,608 | €12,608 | = | 0.0% |
| Reserves | 13 | €500,012 | €561,194 | +€61,182 | +12.2% |
| Distributable reserves | 133 | €500,012 | €561,194 | +€61,182 | +12.2% |
| Amounts payable | 17/49 | €1,191,408 | €3,304,858 | +€2.1m | +177% |
| Amounts payable within one year | 42/48 | €1,185,520 | €3,298,023 | +€2.1m | +178% |
| Trade debts | 44 | €25,504 | €1,796,310 | +€1.8m | +6,943% |
| Suppliers | 440/4 | €25,504 | €1,796,310 | +€1.8m | +6,943% |
| Taxes, remuneration and social security | 45 | €86,699 | €55,098 | -€31,601 | -36.4% |
| Taxes | 450/3 | €44,069 | €15,985 | -€28,084 | -63.7% |
| Remuneration and social security | 454/9 | €42,630 | €39,113 | -€3,517 | -8.3% |
| Other amounts payable | 47/48 | €1,073,317 | €1,446,616 | +€373,299 | +34.8% |
| Accrued charges and deferred income | 492/3 | €5,888 | €6,834 | +€946 | +16.1% |
| Non-recurring operating income | 76A | €4,569 | €2,068 | -€2,501 | -54.7% |
| Remuneration, social security and pensions | 62 | €348,639 | €365,056 | +€16,416 | +4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €48,552 | €57,542 | +€8,990 | +18.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €1,411 | €3,296 | +€1,885 | +134% |
| Other operating charges | 640/8 | €3,598 | - | -€3,598 | |
| Gross operating margin | 9900 | €540,483 | €514,003 | -€26,480 | -4.9% |
| Operating profit (loss) | 9901 | €138,284 | €88,110 | -€50,174 | -36.3% |
| Financial income | 75/76B | €1,020 | €102 | -€919 | -90.0% |
| Recurring financial income | 75 | €1,020 | €102 | -€919 | -90.0% |
| Financial charges | 65/66B | €3,279 | €1,995 | -€1,284 | -39.2% |
| Recurring financial charges | 65 | €3,279 | €1,995 | -€1,284 | -39.2% |
| Profit (loss) for the period before taxes | 9903 | €136,025 | €86,216 | -€49,808 | -36.6% |
| Income taxes | 67/77 | €35,924 | €25,035 | -€10,890 | -30.3% |
| Profit (loss) for the period | 9904 | €100,100 | €61,182 | -€38,919 | -38.9% |
| Profit (loss) for the period to be appropriated | 9905 | €100,100 | €61,182 | -€38,919 | -38.9% |
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.