Pure Sense: 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 Sense
Largest movements
- Receivables within one year +€65,713
up €65,713 (+71.1%), from €92,427 to €158,140
of which Trade receivables: +€35,843
- Cash -€55,179
down €55,179 (-22.1%), from €249,718 to €194,539
mainly Contributions, distributions and other (-€172,467) and Receivables within one year (-€65,713)
- Tangible fixed assets -€20,756
down €20,756 (-10.1%), from €204,803 to €184,047
of which Land and buildings: -€19,134
- Stocks and contracts +€17,500
up €17,500 (+7.2%), from €244,000 to €261,500
- Other debts +€175,971
up €175,971 (+8,109%), from €2,170 to €178,141
- Reserves -€134,696
down €134,696 (-29.8%), from €452,481 to €317,785
of which Distributable reserves: -€134,696
- Trade debts -€32,155
down €32,155 (-54.0%), from €59,561 to €27,405
- Gross operating margin -€97,523
down €97,523 (-21.9%), from €444,764 to €347,241
- Taxes -€26,798
down €26,798 (-63.1%), from €42,477 to €15,679
- Staff costs -€9,004
down €9,004 (-3.4%), from €261,747 to €252,743
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 | €795,898 | €803,177 | +€7,279 | +0.9% |
| Fixed assets | 21/28 | €209,753 | €188,997 | -€20,756 | -9.9% |
| Tangible fixed assets | 22/27 | €204,803 | €184,047 | -€20,756 | -10.1% |
| Land and buildings | 22 | €179,041 | €159,907 | -€19,134 | -10.7% |
| Plant, machinery and equipment | 23 | €13,931 | €12,312 | -€1,619 | -11.6% |
| Furniture and vehicles | 24 | €11,831 | €11,828 | -€3 | 0.0% |
| Financial fixed assets | 28 | €4,950 | €4,950 | = | 0.0% |
| Current assets | 29/58 | €586,145 | €614,179 | +€28,035 | +4.8% |
| Stocks and contracts in progress | 3 | €244,000 | €261,500 | +€17,500 | +7.2% |
| Stocks | 30/36 | €244,000 | €261,500 | +€17,500 | +7.2% |
| Amounts receivable within one year | 40/41 | €92,427 | €158,140 | +€65,713 | +71.1% |
| Trade receivables | 40 | €21,926 | €57,769 | +€35,843 | +163% |
| Other amounts receivable | 41 | €70,500 | €100,371 | +€29,871 | +42.4% |
| Cash at bank and in hand | 54/58 | €249,718 | €194,539 | -€55,179 | -22.1% |
| Total equity and liabilities | 10/49 | €795,898 | €803,177 | +€7,279 | +0.9% |
| Equity | 10/15 | €453,481 | €318,785 | -€134,696 | -29.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €452,481 | €317,785 | -€134,696 | -29.8% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Distributable reserves | 133 | €452,381 | €317,685 | -€134,696 | -29.8% |
| Amounts payable | 17/49 | €342,417 | €484,392 | +€141,975 | +41.5% |
| Amounts payable after more than one year | 17 | €94,208 | €93,575 | -€633 | -0.7% |
| Financial debts | 170/4 | €94,208 | €93,575 | -€633 | -0.7% |
| Amounts payable within one year | 42/48 | €245,258 | €390,817 | +€145,559 | +59.3% |
| Current portion of amounts payable after more than one year | 42 | €54,420 | €61,707 | +€7,287 | +13.4% |
| Trade debts | 44 | €59,561 | €27,405 | -€32,155 | -54.0% |
| Suppliers | 440/4 | €59,561 | €27,405 | -€32,155 | -54.0% |
| Taxes, remuneration and social security | 45 | €129,107 | €123,563 | -€5,544 | -4.3% |
| Taxes | 450/3 | €93,863 | €88,168 | -€5,694 | -6.1% |
| Remuneration and social security | 454/9 | €35,245 | €35,395 | +€151 | +0.4% |
| Other amounts payable | 47/48 | €2,170 | €178,141 | +€175,971 | +8,109% |
| Accrued charges and deferred income | 492/3 | €2,950 | - | -€2,950 | |
| Non-recurring operating income | 76A | €11,843 | - | -€11,843 | |
| Remuneration, social security and pensions | 62 | €261,747 | €252,743 | -€9,004 | -3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,357 | €28,959 | +€602 | +2.1% |
| Other operating charges | 640/8 | €3,183 | €2,818 | -€365 | -11.5% |
| Gross operating margin | 9900 | €444,764 | €347,241 | -€97,523 | -21.9% |
| Operating profit (loss) | 9901 | €151,477 | €62,722 | -€88,755 | -58.6% |
| Financial income | 75/76B | €1,915 | €3,374 | +€1,459 | +76.2% |
| Recurring financial income | 75 | €1,915 | €3,374 | +€1,459 | +76.2% |
| Financial charges | 65/66B | €13,713 | €12,645 | -€1,067 | -7.8% |
| Recurring financial charges | 65 | €13,713 | €12,645 | -€1,067 | -7.8% |
| Profit (loss) for the period before taxes | 9903 | €139,679 | €53,450 | -€86,229 | -61.7% |
| Income taxes | 67/77 | €42,477 | €15,679 | -€26,798 | -63.1% |
| Profit (loss) for the period | 9904 | €97,202 | €37,771 | -€59,431 | -61.1% |
| Profit (loss) for the period to be appropriated | 9905 | €97,202 | €37,771 | -€59,431 | -61.1% |
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 27 October 2026 via checked.be.