PURE PRODUCT: 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 PRODUCT
Largest movements
- Deferred charges and accrued income -€9,025
no longer reported in 2025 (was €9,025)
- Tangible fixed assets -€3,277
down €3,277 (-30.8%), from €10,652 to €7,375
of which Assets under construction and advance payments: -€3,816
- Stocks and contracts +€3,000
up €3,000 (+75.0%), from €4,000 to €7,000
- Financial fixed assets -€561
no longer reported in 2025 (was €561)
- Receivables within one year -€531
no longer reported in 2025 (was €531)
of which Other amounts receivable: -€325
- Profit (loss) carried forward -€11,675
down €11,675 (-27.9%), from -€41,794 to -€53,469
- Other debts +€2,688
up €2,688 (+11.1%), from €24,114 to €26,802
- Trade debts -€1,396
down €1,396 (-24.3%), from €5,741 to €4,345
- Current portion of long-term debt -€391
no longer reported in 2025 (was €391)
- Tax, wage and social debts +€354
up €354 (+7.6%), from €4,641 to €4,994
- Gross operating margin -€17,344
down €17,344, from €11,311 to -€6,033
- Financial income +€3,241
up €3,241 (+540%), from €600 to €3,841
of which Non-recurring financial income: +€3,240
- Financial charges +€891
up €891 (+48.4%), from €1,840 to €2,731
of which Non-recurring financial charges: +€561
- Other operating charges -€432
down €432 (-48.2%), from €896 to €464
- Depreciation +€372
up €372 (+6.5%), from €5,703 to €6,075
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 | €24,768 | €14,375 | -€10,393 | -42.0% |
| Fixed assets | 21/28 | €11,213 | €7,375 | -€3,838 | -34.2% |
| Tangible fixed assets | 22/27 | €10,652 | €7,375 | -€3,277 | -30.8% |
| Plant, machinery and equipment | 23 | €3,201 | €2,337 | -€864 | -27.0% |
| Furniture and vehicles | 24 | €2,121 | €3,525 | +€1,404 | +66.2% |
| Assets under construction and advance payments | 27 | €5,330 | €1,513 | -€3,816 | -71.6% |
| Financial fixed assets | 28 | €561 | - | -€561 | |
| Current assets | 29/58 | €13,556 | €7,000 | -€6,556 | -48.4% |
| Stocks and contracts in progress | 3 | €4,000 | €7,000 | +€3,000 | +75.0% |
| Stocks | 30/36 | €4,000 | €7,000 | +€3,000 | +75.0% |
| Amounts receivable within one year | 40/41 | €531 | - | -€531 | |
| Trade receivables | 40 | €206 | - | -€206 | |
| Other amounts receivable | 41 | €325 | - | -€325 | |
| Cash at bank and in hand | 54/58 | €0 | - | = | |
| Deferred charges and accrued income | 490/1 | €9,025 | - | -€9,025 | |
| Total equity and liabilities | 10/49 | €24,768 | €14,375 | -€10,393 | -42.0% |
| Equity | 10/15 | -€29,109 | -€40,783 | -€11,675 | -40.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €6,485 | €6,485 | = | 0.0% |
| Non-distributable reserves | 130/1 | €324 | €324 | = | 0.0% |
| Reserves not available under the articles | 1311 | €324 | €324 | = | 0.0% |
| Distributable reserves | 133 | €6,161 | €6,161 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,794 | -€53,469 | -€11,675 | -27.9% |
| Amounts payable | 17/49 | €53,877 | €55,158 | +€1,281 | +2.4% |
| Amounts payable after more than one year | 17 | €14,000 | €14,000 | = | 0.0% |
| Financial debts | 170/4 | €10,000 | €10,000 | = | 0.0% |
| Other amounts payable | 178/9 | €4,000 | €4,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €39,877 | €41,158 | +€1,281 | +3.2% |
| Current portion of amounts payable after more than one year | 42 | €391 | - | -€391 | |
| Financial debts | 43 | €4,991 | €5,017 | +€26 | +0.5% |
| Credit institutions | 430/8 | €4,991 | €5,017 | +€26 | +0.5% |
| Trade debts | 44 | €5,741 | €4,345 | -€1,396 | -24.3% |
| Suppliers | 440/4 | €5,741 | €4,345 | -€1,396 | -24.3% |
| Taxes, remuneration and social security | 45 | €4,641 | €4,994 | +€354 | +7.6% |
| Taxes | 450/3 | €4,641 | €4,994 | +€354 | +7.6% |
| Other amounts payable | 47/48 | €24,114 | €26,802 | +€2,688 | +11.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,703 | €6,075 | +€372 | +6.5% |
| Other operating charges | 640/8 | €896 | €464 | -€432 | -48.2% |
| Gross operating margin | 9900 | €11,311 | -€6,033 | -€17,344 | |
| Operating profit (loss) | 9901 | €4,713 | -€12,572 | -€17,284 | |
| Financial income | 75/76B | €600 | €3,841 | +€3,241 | +540% |
| Recurring financial income | 75 | €600 | €0 | -€600 | -100.0% |
| Non-recurring financial income | 76B | €600 | €3,840 | +€3,240 | +540% |
| Financial charges | 65/66B | €1,840 | €2,731 | +€891 | +48.4% |
| Recurring financial charges | 65 | €1,840 | €2,170 | +€330 | +18.0% |
| Non-recurring financial charges | 66B | - | €561 | +€561 | |
| Profit (loss) for the period before taxes | 9903 | €3,473 | -€11,462 | -€14,935 | |
| Income taxes | 67/77 | €221 | €213 | -€8 | -3.7% |
| Profit (loss) for the period | 9904 | €3,252 | -€11,675 | -€14,927 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,252 | -€11,675 | -€14,927 |
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 29 October 2026 via checked.be.