PURE JAVA: 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 JAVA
Largest movements
- Tangible fixed assets -€14,433
down €14,433 (-4.3%), from €334,229 to €319,796
of which Land and buildings: -€14,337
- Cash -€5,098
down €5,098 (-7.5%), from €68,403 to €63,305
mainly Contributions, distributions and other (-€67,860) and Debts after one year (-€18,151)
- Debts after one year -€18,151
down €18,151 (-6.6%), from €274,808 to €256,657
- Trade debts +€8,678
up €8,678 (+254.5%), from €3,410 to €12,088
- Reserves -€7,419
down €7,419 (-5.0%), from €147,017 to €139,598
of which Distributable reserves: -€7,419
- Gross operating margin -€3,410
down €3,410 (-2.7%), from €124,896 to €121,486
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €454,196 | €436,399 | -€17,797 | -3.9% |
| Fixed assets | 21/28 | €334,229 | €319,796 | -€14,433 | -4.3% |
| Tangible fixed assets | 22/27 | €334,229 | €319,796 | -€14,433 | -4.3% |
| Land and buildings | 22 | €318,388 | €304,050 | -€14,337 | -4.5% |
| Plant, machinery and equipment | 23 | €6,598 | €10,014 | +€3,416 | +51.8% |
| Furniture and vehicles | 24 | €9,244 | €5,732 | -€3,512 | -38.0% |
| Current assets | 29/58 | €119,966 | €116,603 | -€3,363 | -2.8% |
| Amounts receivable within one year | 40/41 | €51,024 | €53,298 | +€2,274 | +4.5% |
| Trade receivables | 40 | €28,467 | €32,500 | +€4,033 | +14.2% |
| Other amounts receivable | 41 | €22,557 | €20,798 | -€1,759 | -7.8% |
| Cash at bank and in hand | 54/58 | €68,403 | €63,305 | -€5,098 | -7.5% |
| Deferred charges and accrued income | 490/1 | €539 | €0 | -€539 | -100.0% |
| Total equity and liabilities | 10/49 | €454,196 | €436,399 | -€17,797 | -3.9% |
| Equity | 10/15 | €147,017 | €139,598 | -€7,419 | -5.0% |
| Reserves | 13 | €147,017 | €139,598 | -€7,419 | -5.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €128,267 | €120,848 | -€7,419 | -5.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €307,179 | €296,801 | -€10,378 | -3.4% |
| Amounts payable after more than one year | 17 | €274,808 | €256,657 | -€18,151 | -6.6% |
| Financial debts | 170/4 | €274,808 | €256,657 | -€18,151 | -6.6% |
| Amounts payable within one year | 42/48 | €32,371 | €40,144 | +€7,773 | +24.0% |
| Current portion of amounts payable after more than one year | 42 | €21,101 | €19,788 | -€1,313 | -6.2% |
| Trade debts | 44 | €3,410 | €12,088 | +€8,678 | +254.5% |
| Suppliers | 440/4 | €3,410 | €12,088 | +€8,678 | +254.5% |
| Taxes, remuneration and social security | 45 | €7,860 | €8,268 | +€408 | +5.2% |
| Taxes | 450/3 | €4,650 | €5,058 | +€408 | +8.8% |
| Remuneration and social security | 454/9 | €3,211 | €3,211 | = | 0.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,399 | €30,186 | +€787 | +2.7% |
| Other operating charges | 640/8 | €2,012 | €1,964 | -€49 | -2.4% |
| Gross operating margin | 9900 | €124,896 | €121,486 | -€3,410 | -2.7% |
| Operating profit (loss) | 9901 | €93,485 | €89,337 | -€4,148 | -4.4% |
| Financial income | 75/76B | €773 | €1,258 | +€485 | +62.8% |
| Recurring financial income | 75 | €773 | €1,258 | +€485 | +62.8% |
| Financial charges | 65/66B | €7,261 | €6,480 | -€781 | -10.8% |
| Recurring financial charges | 65 | €7,261 | €6,480 | -€781 | -10.8% |
| Profit (loss) for the period before taxes | 9903 | €86,997 | €84,115 | -€2,882 | -3.3% |
| Income taxes | 67/77 | €23,976 | €23,674 | -€301 | -1.3% |
| Profit (loss) for the period | 9904 | €63,021 | €60,441 | -€2,581 | -4.1% |
| Profit (loss) for the period to be appropriated | 9905 | €63,021 | €60,441 | -€2,581 | -4.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 November 2023 and 30 November 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.