Pure Oak: 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 Oak
Largest movements
- Receivables within one year -€2,008
down €2,008 (-5.9%), from €33,831 to €31,823
- Tangible fixed assets -€413
no longer reported in 2023 (was €413)
- Trade debts -€4,663
no longer reported in 2023 (was €4,663)
- Tax, wage and social debts -€4,032
down €4,032 (-83.7%), from €4,815 to €783
- Other debts +€2,771
up €2,771 (+17.1%), from €16,229 to €19,000
- Reserves +€2,300
up €2,300 (+16.7%), from €13,747 to €16,047
of which Distributable reserves: +€2,747
- Short-term financial debts +€1,378
up €1,378 (+50.6%), from €2,722 to €4,100
- Turnover +€5,600
new in 2023: €5,600
- Gross operating margin +€4,269
up €4,269, from -€288 to €3,980
- Purchases and services +€1,331
up €1,331 (+462%), from €288 to €1,620
- Other operating charges -€617
no longer reported in 2023 (was €617)
- Taxes +€559
new in 2023: €559
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €34,305 | €31,824 | -€2,481 | -7.2% |
| Fixed assets | 21/28 | €413 | - | -€413 | |
| Tangible fixed assets | 22/27 | €413 | - | -€413 | |
| Plant, machinery and equipment | 23 | €413 | - | -€413 | |
| Current assets | 29/58 | €33,892 | €31,824 | -€2,068 | -6.1% |
| Amounts receivable within one year | 40/41 | €33,831 | €31,823 | -€2,008 | -5.9% |
| Trade receivables | 40 | €33,831 | €31,823 | -€2,008 | -5.9% |
| Cash at bank and in hand | 54/58 | €1 | €1 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €60 | - | -€60 | |
| Total equity and liabilities | 10/49 | €34,305 | €31,824 | -€2,481 | -7.2% |
| Equity | 10/15 | €5,626 | €7,942 | +€2,316 | +41.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €13,747 | €16,047 | +€2,300 | +16.7% |
| Non-distributable reserves | 130/1 | €447 | - | -€447 | |
| Reserves not available under the articles | 1311 | €447 | - | -€447 | |
| Distributable reserves | 133 | €13,300 | €16,047 | +€2,747 | +20.7% |
| Profit (loss) carried forward | 14 | -€14,321 | -€14,305 | +€16 | +0.1% |
| Amounts payable | 17/49 | €28,680 | €23,882 | -€4,797 | -16.7% |
| Amounts payable within one year | 42/48 | €28,680 | €23,882 | -€4,797 | -16.7% |
| Current portion of amounts payable after more than one year | 42 | €251 | - | -€251 | |
| Financial debts | 43 | €2,722 | €4,100 | +€1,378 | +50.6% |
| Credit institutions | 430/8 | €2,722 | €4,100 | +€1,378 | +50.6% |
| Trade debts | 44 | €4,663 | - | -€4,663 | |
| Suppliers | 440/4 | €4,663 | - | -€4,663 | |
| Taxes, remuneration and social security | 45 | €4,815 | €783 | -€4,032 | -83.7% |
| Taxes | 450/3 | €4,815 | €783 | -€4,032 | -83.7% |
| Other amounts payable | 47/48 | €16,229 | €19,000 | +€2,771 | +17.1% |
| Turnover | 70 | - | €5,600 | +€5,600 | |
| Goods, raw materials, services and sundry goods | 60/61 | €288 | €1,620 | +€1,331 | +462% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €866 | €413 | -€453 | -52.3% |
| Other operating charges | 640/8 | €617 | - | -€617 | |
| Gross operating margin | 9900 | -€288 | €3,980 | +€4,269 | |
| Operating profit (loss) | 9901 | -€1,771 | €3,567 | +€5,338 | |
| Financial charges | 65/66B | €310 | €692 | +€381 | +123% |
| Recurring financial charges | 65 | €310 | €692 | +€381 | +123% |
| Profit (loss) for the period before taxes | 9903 | -€2,082 | €2,875 | +€4,957 | |
| Income taxes | 67/77 | - | €559 | +€559 | |
| Profit (loss) for the period | 9904 | -€2,082 | €2,316 | +€4,398 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,082 | €2,316 | +€4,398 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.