PURE KWAN: 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 KWAN
Largest movements
- Receivables within one year +€19,211
up €19,211 (+84.5%), from €22,744 to €41,955
of which Other amounts receivable: +€17,418
- Tangible fixed assets +€6,232
new in 2025: €6,232
- Receivables after one year +€2,466
up €2,466 (+4.0%), from €61,243 to €63,709
of which Other amounts receivable: +€10,466
- Deferred charges and accrued income +€1,280
up €1,280 (+87.2%), from €1,468 to €2,748
- Other debts +€25,326
up €25,326 (+106%), from €23,955 to €49,280
- Reserves -€9,519
down €9,519 (-29.5%), from €32,292 to €22,773
- Trade debts +€8,847
up €8,847 (+77.1%), from €11,470 to €20,317
- Accrued charges and deferred income +€4,500
new in 2025: €4,500
- Tax, wage and social debts +€2,896
up €2,896 (+12.3%), from €23,564 to €26,460
- Gross operating margin +€6,259
up €6,259 (+51.6%), from -€12,127 to -€5,867
- Financial charges +€1,107
up €1,107 (+91.9%), from €1,204 to €2,310
- Depreciation +€911
new in 2025: €911
- Other operating charges -€862
down €862 (-34.9%), from €2,467 to €1,605
- Financial income +€818
up €818 (+164%), from €500 to €1,318
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 | €95,455 | €125,830 | +€30,375 | +31.8% |
| Fixed assets | 21/28 | €10,000 | €16,232 | +€6,232 | +62.3% |
| Tangible fixed assets | 22/27 | - | €6,232 | +€6,232 | |
| Furniture and vehicles | 24 | - | €6,232 | +€6,232 | |
| Financial fixed assets | 28 | €10,000 | €10,000 | = | 0.0% |
| Current assets | 29/58 | €85,455 | €109,599 | +€24,143 | +28.3% |
| Amounts receivable after more than one year | 29 | €61,243 | €63,709 | +€2,466 | +4.0% |
| Trade receivables | 290 | €11,243 | €3,243 | -€8,000 | -71.2% |
| Other amounts receivable | 291 | €50,000 | €60,466 | +€10,466 | +20.9% |
| Amounts receivable within one year | 40/41 | €22,744 | €41,955 | +€19,211 | +84.5% |
| Trade receivables | 40 | €17,744 | €19,537 | +€1,792 | +10.1% |
| Other amounts receivable | 41 | €5,000 | €22,418 | +€17,418 | +348% |
| Cash at bank and in hand | 54/58 | - | €1,187 | +€1,187 | |
| Deferred charges and accrued income | 490/1 | €1,468 | €2,748 | +€1,280 | +87.2% |
| Total equity and liabilities | 10/49 | €95,455 | €125,830 | +€30,375 | +31.8% |
| Equity | 10/15 | €34,792 | €25,273 | -€9,519 | -27.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €32,292 | €22,773 | -€9,519 | -29.5% |
| Distributable reserves | 133 | €32,292 | €22,773 | -€9,519 | -29.5% |
| Amounts payable | 17/49 | €60,663 | €100,557 | +€39,894 | +65.8% |
| Amounts payable within one year | 42/48 | €60,663 | €96,057 | +€35,394 | +58.3% |
| Financial debts | 43 | €963 | - | -€963 | |
| Credit institutions | 430/8 | €963 | - | -€963 | |
| Trade debts | 44 | €11,470 | €20,317 | +€8,847 | +77.1% |
| Suppliers | 440/4 | €11,470 | €20,317 | +€8,847 | +77.1% |
| Advances received on contracts in progress | 46 | €712 | - | -€712 | |
| Taxes, remuneration and social security | 45 | €23,564 | €26,460 | +€2,896 | +12.3% |
| Taxes | 450/3 | €23,564 | €26,460 | +€2,896 | +12.3% |
| Other amounts payable | 47/48 | €23,955 | €49,280 | +€25,326 | +106% |
| Accrued charges and deferred income | 492/3 | - | €4,500 | +€4,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €911 | +€911 | |
| Other operating charges | 640/8 | €2,467 | €1,605 | -€862 | -34.9% |
| Gross operating margin | 9900 | -€12,127 | -€5,867 | +€6,259 | +51.6% |
| Operating profit (loss) | 9901 | -€14,594 | -€8,383 | +€6,210 | +42.6% |
| Financial income | 75/76B | €500 | €1,318 | +€818 | +164% |
| Recurring financial income | 75 | €500 | €1,318 | +€818 | +164% |
| Financial charges | 65/66B | €1,204 | €2,310 | +€1,107 | +91.9% |
| Recurring financial charges | 65 | €1,204 | €2,310 | +€1,107 | +91.9% |
| Profit (loss) for the period before taxes | 9903 | -€15,297 | -€9,376 | +€5,921 | +38.7% |
| Income taxes | 67/77 | €145 | €143 | -€2 | -1.2% |
| Profit (loss) for the period | 9904 | -€15,442 | -€9,519 | +€5,923 | +38.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,442 | -€9,519 | +€5,923 | +38.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.