PURE LM: 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 LM
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Short-term financial debts +€100,000
new in 2025: €100,000
- Current portion of long-term debt -€99,730
down €99,730 (-82.0%), from €121,689 to €21,959
- Reserves +€74,461
up €74,461 (+24.1%), from €308,664 to €383,125
- Other debts -€73,105
down €73,105 (-58.4%), from €125,111 to €52,006
- Debts after one year -€21,959
down €21,959 (-49.7%), from €44,190 to €22,232
- Financial income +€51,000
new in 2025: €51,000
- Gross operating margin +€28,563
up €28,563 (+104.4%), from €27,354 to €55,917
- Taxes +€12,305
up €12,305 (+177.4%), from €6,936 to €19,241
- Depreciation -€1,059
down €1,059 (-20.0%), from €5,297 to €4,238
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.
Cash bridge derived
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 | €611,975 | €609,468 | -€2,506 | -0.4% |
| Fixed assets | 21/28 | €517,353 | €513,115 | -€4,238 | -0.8% |
| Tangible fixed assets | 22/27 | €17,353 | €13,115 | -€4,238 | -24.4% |
| Plant, machinery and equipment | 23 | €7,140 | €3,503 | -€3,638 | -50.9% |
| Furniture and vehicles | 24 | €10,213 | €9,613 | -€600 | -5.9% |
| Financial fixed assets | 28 | €500,000 | €500,000 | = | 0.0% |
| Current assets | 29/58 | €94,621 | €96,353 | +€1,731 | +1.8% |
| Stocks and contracts in progress | 3 | €83,028 | €88,291 | +€5,263 | +6.3% |
| Stocks | 30/36 | €83,028 | €88,291 | +€5,263 | +6.3% |
| Amounts receivable within one year | 40/41 | €10,678 | €6,000 | -€4,678 | -43.8% |
| Trade receivables | 40 | €9,162 | €6,000 | -€3,162 | -34.5% |
| Other amounts receivable | 41 | €1,516 | - | -€1,516 | |
| Cash at bank and in hand | 54/58 | €188 | €893 | +€705 | +374.8% |
| Deferred charges and accrued income | 490/1 | €727 | €1,169 | +€442 | +60.7% |
| Total equity and liabilities | 10/49 | €611,975 | €609,468 | -€2,506 | -0.4% |
| Equity | 10/15 | €309,756 | €384,217 | +€74,461 | +24.0% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €308,664 | €383,125 | +€74,461 | +24.1% |
| Distributable reserves | 133 | €308,664 | €383,125 | +€74,461 | +24.1% |
| Profit (loss) carried forward | 14 | €92 | €92 | = | 0.0% |
| Amounts payable | 17/49 | €302,219 | €225,251 | -€76,967 | -25.5% |
| Amounts payable after more than one year | 17 | €44,190 | €22,232 | -€21,959 | -49.7% |
| Financial debts | 170/4 | €44,190 | €22,232 | -€21,959 | -49.7% |
| Amounts payable within one year | 42/48 | €258,028 | €203,020 | -€55,009 | -21.3% |
| Current portion of amounts payable after more than one year | 42 | €121,689 | €21,959 | -€99,730 | -82.0% |
| Financial debts | 43 | - | €100,000 | +€100,000 | |
| Credit institutions | 430/8 | - | €100,000 | +€100,000 | |
| Trade debts | 44 | €3,643 | €7,771 | +€4,128 | +113.3% |
| Suppliers | 440/4 | €3,643 | €7,771 | +€4,128 | +113.3% |
| Taxes, remuneration and social security | 45 | €7,586 | €21,285 | +€13,699 | +180.6% |
| Taxes | 450/3 | €7,586 | €21,285 | +€13,699 | +180.6% |
| Other amounts payable | 47/48 | €125,111 | €52,006 | -€73,105 | -58.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,297 | €4,238 | -€1,059 | -20.0% |
| Other operating charges | 640/8 | €849 | €781 | -€68 | -8.0% |
| Gross operating margin | 9900 | €27,354 | €55,917 | +€28,563 | +104.4% |
| Operating profit (loss) | 9901 | €21,208 | €50,898 | +€29,690 | +140.0% |
| Financial income | 75/76B | - | €51,000 | +€51,000 | |
| Recurring financial income | 75 | - | €51,000 | +€51,000 | |
| Financial charges | 65/66B | €7,709 | €8,196 | +€487 | +6.3% |
| Recurring financial charges | 65 | €7,709 | €8,196 | +€487 | +6.3% |
| Profit (loss) for the period before taxes | 9903 | €13,499 | €93,702 | +€80,203 | +594.1% |
| Income taxes | 67/77 | €6,936 | €19,241 | +€12,305 | +177.4% |
| Profit (loss) for the period | 9904 | €6,563 | €74,461 | +€67,898 | +1034.6% |
| Profit (loss) for the period to be appropriated | 9905 | €6,563 | €74,461 | +€67,898 | +1034.6% |
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 9 October 2026 via checked.be.