PURE K PILATES: 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 PILATES
Largest movements
- Tangible fixed assets +€34,136
up €34,136 (+167%), from €20,455 to €54,592
of which Plant, machinery and equipment: +€25,781
- Cash -€11,884
down €11,884 (-24.7%), from €48,154 to €36,270
mainly Investment in fixed assets (net) (-€48,010) and Accrued charges and deferred income (-€15,840)
- Receivables after one year -€6,763
down €6,763 (-14.5%), from €46,763 to €40,000
- Stocks and contracts +€3,177
new in 2025: €3,177
- Receivables within one year +€1,580
up €1,580 (+118%), from €1,341 to €2,921
of which Trade receivables: +€1,765
- Profit (loss) carried forward +€25,289
up €25,289 (+50.7%), from €49,855 to €75,145
- Accrued charges and deferred income -€15,840
no longer reported in 2025 (was €15,840)
- Debts after one year +€12,713
up €12,713 (+97.8%), from €12,998 to €25,711
- Tax, wage and social debts -€10,195
down €10,195 (-38.8%), from €26,275 to €16,080
- Current portion of long-term debt +€5,563
up €5,563 (+100%), from €5,540 to €11,102
- Gross operating margin +€7,935
up €7,935 (+19.4%), from €40,832 to €48,766
- Depreciation +€6,930
up €6,930 (+99.8%), from €6,944 to €13,874
- Financial charges +€1,216
up €1,216 (+51.8%), from €2,349 to €3,565
- Taxes -€995
down €995 (-13.5%), from €7,385 to €6,390
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 | €119,214 | €139,460 | +€20,246 | +17.0% |
| Fixed assets | 21/28 | €20,455 | €54,592 | +€34,136 | +167% |
| Tangible fixed assets | 22/27 | €20,455 | €54,592 | +€34,136 | +167% |
| Plant, machinery and equipment | 23 | €18,616 | €44,397 | +€25,781 | +138% |
| Furniture and vehicles | 24 | €173 | €1,724 | +€1,550 | +894% |
| Other tangible fixed assets | 26 | €1,666 | €8,471 | +€6,805 | +409% |
| Current assets | 29/58 | €98,759 | €84,869 | -€13,890 | -14.1% |
| Amounts receivable after more than one year | 29 | €46,763 | €40,000 | -€6,763 | -14.5% |
| Other amounts receivable | 291 | €46,763 | €40,000 | -€6,763 | -14.5% |
| Stocks and contracts in progress | 3 | - | €3,177 | +€3,177 | |
| Stocks | 30/36 | - | €3,177 | +€3,177 | |
| Amounts receivable within one year | 40/41 | €1,341 | €2,921 | +€1,580 | +118% |
| Trade receivables | 40 | €1,156 | €2,921 | +€1,765 | +153% |
| Other amounts receivable | 41 | €185 | - | -€185 | |
| Cash at bank and in hand | 54/58 | €48,154 | €36,270 | -€11,884 | -24.7% |
| Deferred charges and accrued income | 490/1 | €2,500 | €2,500 | = | 0.0% |
| Total equity and liabilities | 10/49 | €119,214 | €139,460 | +€20,246 | +17.0% |
| Equity | 10/15 | €54,855 | €80,145 | +€25,289 | +46.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €49,855 | €75,145 | +€25,289 | +50.7% |
| Amounts payable | 17/49 | €64,359 | €59,316 | -€5,043 | -7.8% |
| Amounts payable after more than one year | 17 | €12,998 | €25,711 | +€12,713 | +97.8% |
| Financial debts | 170/4 | €12,998 | €25,711 | +€12,713 | +97.8% |
| Amounts payable within one year | 42/48 | €35,521 | €33,605 | -€1,916 | -5.4% |
| Current portion of amounts payable after more than one year | 42 | €5,540 | €11,102 | +€5,563 | +100% |
| Trade debts | 44 | €1,029 | €4,607 | +€3,578 | +348% |
| Suppliers | 440/4 | €1,029 | €4,607 | +€3,578 | +348% |
| Taxes, remuneration and social security | 45 | €26,275 | €16,080 | -€10,195 | -38.8% |
| Taxes | 450/3 | €26,275 | €16,080 | -€10,195 | -38.8% |
| Other amounts payable | 47/48 | €2,677 | €1,816 | -€861 | -32.2% |
| Accrued charges and deferred income | 492/3 | €15,840 | - | -€15,840 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,944 | €13,874 | +€6,930 | +99.8% |
| Other operating charges | 640/8 | €387 | €634 | +€247 | +63.7% |
| Gross operating margin | 9900 | €40,832 | €48,766 | +€7,935 | +19.4% |
| Operating profit (loss) | 9901 | €33,500 | €34,258 | +€758 | +2.3% |
| Financial income | 75/76B | €935 | €986 | +€50 | +5.4% |
| Recurring financial income | 75 | €935 | €986 | +€50 | +5.4% |
| Financial charges | 65/66B | €2,349 | €3,565 | +€1,216 | +51.8% |
| Recurring financial charges | 65 | €2,349 | €3,565 | +€1,216 | +51.8% |
| Profit (loss) for the period before taxes | 9903 | €32,087 | €31,679 | -€408 | -1.3% |
| Income taxes | 67/77 | €7,385 | €6,390 | -€995 | -13.5% |
| Profit (loss) for the period | 9904 | €24,702 | €25,289 | +€588 | +2.4% |
| Profit (loss) for the period to be appropriated | 9905 | €24,702 | €25,289 | +€588 | +2.4% |
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 25 October 2026 via checked.be.