PURE PEARLS: 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 PEARLS
Largest movements
- Receivables within one year +€16,113
up €16,113 (+502%), from €3,211 to €19,324
- Cash +€12,066
up €12,066 (+28.5%), from €42,287 to €54,354
mainly Net result for the year (+€31,770) and Tax, wage and social debts (+€14,518)
- Stocks and contracts +€9,691
up €9,691 (+44.9%), from €21,562 to €31,253
- Tangible fixed assets -€1,681
down €1,681 (-11.5%), from €14,664 to €12,983
- Profit (loss) carried forward +€31,770
up €31,770 (+70.3%), from -€45,205 to -€13,436
- Tax, wage and social debts +€14,518
up €14,518 (+75.7%), from €19,168 to €33,687
of which Taxes: +€13,959
- Trade debts -€10,444
down €10,444 (-23.9%), from €43,761 to €33,317
- Other debts +€2,000
up €2,000 (+4.1%), from €48,562 to €50,562
- Accrued charges and deferred income -€1,625
down €1,625 (-78.3%), from €2,074 to €449
- Gross operating margin +€20,029
up €20,029 (+15.2%), from €131,867 to €151,896
- Staff costs -€6,076
down €6,076 (-5.0%), from €120,686 to €114,611
- Other operating charges -€1,941
down €1,941 (-57.9%), from €3,351 to €1,409
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 | €88,819 | €125,038 | +€36,219 | +40.8% |
| Fixed assets | 21/28 | €14,664 | €12,983 | -€1,681 | -11.5% |
| Tangible fixed assets | 22/27 | €14,664 | €12,983 | -€1,681 | -11.5% |
| Other tangible fixed assets | 26 | €14,664 | €12,983 | -€1,681 | -11.5% |
| Current assets | 29/58 | €74,156 | €112,055 | +€37,900 | +51.1% |
| Stocks and contracts in progress | 3 | €21,562 | €31,253 | +€9,691 | +44.9% |
| Stocks | 30/36 | €21,562 | €31,253 | +€9,691 | +44.9% |
| Amounts receivable within one year | 40/41 | €3,211 | €19,324 | +€16,113 | +502% |
| Trade receivables | 40 | €3,211 | €19,324 | +€16,113 | +502% |
| Cash at bank and in hand | 54/58 | €42,287 | €54,354 | +€12,066 | +28.5% |
| Deferred charges and accrued income | 490/1 | €7,095 | €7,125 | +€30 | +0.4% |
| Total equity and liabilities | 10/49 | €88,819 | €125,038 | +€36,219 | +40.8% |
| Equity | 10/15 | -€24,745 | €7,024 | +€31,770 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€45,205 | -€13,436 | +€31,770 | +70.3% |
| Amounts payable | 17/49 | €113,565 | €118,014 | +€4,450 | +3.9% |
| Amounts payable within one year | 42/48 | €111,491 | €117,565 | +€6,074 | +5.4% |
| Trade debts | 44 | €43,761 | €33,317 | -€10,444 | -23.9% |
| Suppliers | 440/4 | €43,761 | €33,317 | -€10,444 | -23.9% |
| Taxes, remuneration and social security | 45 | €19,168 | €33,687 | +€14,518 | +75.7% |
| Taxes | 450/3 | €1,083 | €15,042 | +€13,959 | +1,289% |
| Remuneration and social security | 454/9 | €18,085 | €18,645 | +€560 | +3.1% |
| Other amounts payable | 47/48 | €48,562 | €50,562 | +€2,000 | +4.1% |
| Accrued charges and deferred income | 492/3 | €2,074 | €449 | -€1,625 | -78.3% |
| Remuneration, social security and pensions | 62 | €120,686 | €114,611 | -€6,076 | -5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,681 | €1,681 | = | 0.0% |
| Other operating charges | 640/8 | €3,351 | €1,409 | -€1,941 | -57.9% |
| Gross operating margin | 9900 | €131,867 | €151,896 | +€20,029 | +15.2% |
| Operating profit (loss) | 9901 | €6,149 | €34,196 | +€28,046 | +456% |
| Financial charges | 65/66B | €1,440 | €2,426 | +€986 | +68.4% |
| Recurring financial charges | 65 | €1,440 | €2,426 | +€986 | +68.4% |
| Profit (loss) for the period before taxes | 9903 | €4,709 | €31,770 | +€27,061 | +575% |
| Profit (loss) for the period | 9904 | €4,709 | €31,770 | +€27,061 | +575% |
| Profit (loss) for the period to be appropriated | 9905 | €4,709 | €31,770 | +€27,061 | +575% |
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 15 October 2026 via checked.be.