PURE K & P: 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 K & P
Largest movements
- Cash -€8,103
down €8,103 (-66.4%), from €12,205 to €4,101
mainly Net result for the year (-€15,198) and Deferred charges and accrued income (-€546)
- Tangible fixed assets -€5,401
down €5,401 (-34.2%), from €15,801 to €10,401
- Receivables within one year -€2,149
down €2,149 (-91.3%), from €2,353 to €205
of which Trade receivables: -€1,557
- Deferred charges and accrued income +€546
up €546 (+102%), from €538 to €1,084
- Profit (loss) carried forward -€15,198
down €15,198, from €3,270 to -€11,928
- Tax, wage and social debts +€1,089
up €1,089 (+449%), from €243 to €1,332
- Short-term financial debts -€472
down €472 (-100%), from €472 to €0
of which Other loans: -€472
- Trade debts -€420
down €420 (-14.6%), from €2,874 to €2,454
- Gross operating margin -€32,241
down €32,241, from €25,034 to -€7,207
- Financial income -€673
down €673 (-96.3%), from €699 to €26
- Financial charges +€512
up €512 (+203%), from €252 to €763
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 | €30,898 | €15,791 | -€15,107 | -48.9% |
| Fixed assets | 21/28 | €15,801 | €10,401 | -€5,401 | -34.2% |
| Tangible fixed assets | 22/27 | €15,801 | €10,401 | -€5,401 | -34.2% |
| Furniture and vehicles | 24 | €15,801 | €10,401 | -€5,401 | -34.2% |
| Current assets | 29/58 | €15,096 | €5,390 | -€9,706 | -64.3% |
| Amounts receivable within one year | 40/41 | €2,353 | €205 | -€2,149 | -91.3% |
| Trade receivables | 40 | €1,761 | €205 | -€1,557 | -88.4% |
| Other amounts receivable | 41 | €592 | €0 | -€592 | -100% |
| Cash at bank and in hand | 54/58 | €12,205 | €4,101 | -€8,103 | -66.4% |
| Deferred charges and accrued income | 490/1 | €538 | €1,084 | +€546 | +102% |
| Total equity and liabilities | 10/49 | €30,898 | €15,791 | -€15,107 | -48.9% |
| Equity | 10/15 | €23,730 | €8,532 | -€15,198 | -64.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,270 | -€11,928 | -€15,198 | |
| Amounts payable | 17/49 | €7,168 | €7,258 | +€91 | +1.3% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €6,919 | €7,258 | +€339 | +4.9% |
| Financial debts | 43 | €472 | €0 | -€472 | -100% |
| Credit institutions | 430/8 | €0 | - | = | |
| Other loans | 439 | €472 | €0 | -€472 | -100% |
| Trade debts | 44 | €2,874 | €2,454 | -€420 | -14.6% |
| Suppliers | 440/4 | €2,874 | €2,454 | -€420 | -14.6% |
| Taxes, remuneration and social security | 45 | €243 | €1,332 | +€1,089 | +449% |
| Taxes | 450/3 | €243 | €1,332 | +€1,089 | +449% |
| Other amounts payable | 47/48 | €3,331 | €3,472 | +€141 | +4.2% |
| Accrued charges and deferred income | 492/3 | €248 | €0 | -€248 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,444 | €5,401 | -€43 | -0.8% |
| Other operating charges | 640/8 | €1,612 | €1,852 | +€240 | +14.9% |
| Non-recurring operating charges | 66A | €14,286 | €0 | -€14,286 | -100% |
| Gross operating margin | 9900 | €25,034 | -€7,207 | -€32,241 | |
| Operating profit (loss) | 9901 | €3,692 | -€14,460 | -€18,153 | |
| Financial income | 75/76B | €699 | €26 | -€673 | -96.3% |
| Recurring financial income | 75 | €699 | €26 | -€673 | -96.3% |
| Financial charges | 65/66B | €252 | €763 | +€512 | +203% |
| Recurring financial charges | 65 | €252 | €763 | +€512 | +203% |
| Profit (loss) for the period before taxes | 9903 | €4,140 | -€15,198 | -€19,338 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €4,140 | -€15,198 | -€19,338 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,140 | -€15,198 | -€19,338 |
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 23 October 2026 via checked.be.