PURE P COACHING: 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 P COACHING
Largest movements
- Cash +€97,891
up €97,891 (+424%), from €23,115 to €121,006
mainly Accrued charges and deferred income (+€48,280) and Net result for the year (+€19,103)
- Intangible fixed assets -€13,979
down €13,979 (-38.4%), from €36,403 to €22,423
- Receivables within one year -€2,766
down €2,766 (-41.2%), from €6,717 to €3,951
of which Trade receivables: -€2,211
- Accrued charges and deferred income +€48,280
new in 2025: €48,280
- Reserves +€19,103
up €19,103 (+541%), from €3,529 to €22,632
- Tax, wage and social debts +€11,449
up €11,449 (+404%), from €2,835 to €14,284
- Gross operating margin +€31,294
up €31,294 (+154%), from €20,361 to €51,655
- Taxes +€6,929
up €6,929 (+1,863%), from €372 to €7,301
- Depreciation +€4,935
up €4,935 (+37.9%), from €13,022 to €17,957
- Financial charges +€3,632
up €3,632 (+121%), from €2,992 to €6,624
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 | €68,627 | €148,830 | +€80,203 | +117% |
| Fixed assets | 21/28 | €38,795 | €23,873 | -€14,922 | -38.5% |
| Intangible fixed assets | 21 | €36,403 | €22,423 | -€13,979 | -38.4% |
| Tangible fixed assets | 22/27 | €2,393 | €1,450 | -€943 | -39.4% |
| Furniture and vehicles | 24 | €2,393 | €1,450 | -€943 | -39.4% |
| Current assets | 29/58 | €29,832 | €124,957 | +€95,125 | +319% |
| Amounts receivable within one year | 40/41 | €6,717 | €3,951 | -€2,766 | -41.2% |
| Trade receivables | 40 | €6,162 | €3,951 | -€2,211 | -35.9% |
| Other amounts receivable | 41 | €555 | €0 | -€555 | -100% |
| Cash at bank and in hand | 54/58 | €23,115 | €121,006 | +€97,891 | +424% |
| Total equity and liabilities | 10/49 | €68,627 | €148,830 | +€80,203 | +117% |
| Equity | 10/15 | €63,529 | €82,632 | +€19,103 | +30.1% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Reserves | 13 | €3,529 | €22,632 | +€19,103 | +541% |
| Distributable reserves | 133 | €3,529 | €22,632 | +€19,103 | +541% |
| Amounts payable | 17/49 | €5,098 | €66,198 | +€61,100 | +1,199% |
| Amounts payable within one year | 42/48 | €5,098 | €17,919 | +€12,821 | +251% |
| Trade debts | 44 | €2,263 | €3,635 | +€1,372 | +60.6% |
| Suppliers | 440/4 | €2,263 | €3,635 | +€1,372 | +60.6% |
| Taxes, remuneration and social security | 45 | €2,835 | €14,284 | +€11,449 | +404% |
| Taxes | 450/3 | €2,835 | €14,284 | +€11,449 | +404% |
| Accrued charges and deferred income | 492/3 | - | €48,280 | +€48,280 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,022 | €17,957 | +€4,935 | +37.9% |
| Other operating charges | 640/8 | €501 | €671 | +€170 | +33.8% |
| Gross operating margin | 9900 | €20,361 | €51,655 | +€31,294 | +154% |
| Operating profit (loss) | 9901 | €6,838 | €33,027 | +€26,190 | +383% |
| Financial income | 75/76B | €55 | €0 | -€55 | -100% |
| Recurring financial income | 75 | €55 | €0 | -€55 | -100% |
| Financial charges | 65/66B | €2,992 | €6,624 | +€3,632 | +121% |
| Recurring financial charges | 65 | €2,992 | €6,624 | +€3,632 | +121% |
| Profit (loss) for the period before taxes | 9903 | €3,901 | €26,404 | +€22,503 | +577% |
| Income taxes | 67/77 | €372 | €7,301 | +€6,929 | +1,863% |
| Profit (loss) for the period | 9904 | €3,529 | €19,103 | +€15,574 | +441% |
| Profit (loss) for the period to be appropriated | 9905 | €3,529 | €19,103 | +€15,574 | +441% |
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 19 October 2026 via checked.be.