Pure Solutions: 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 Solutions
Largest movements
- Receivables within one year -€68,177
down €68,177 (-37.0%), from €184,438 to €116,262
of which Other amounts receivable: -€54,767
- Current investments -€60,000
down €60,000 (-48.0%), from €125,000 to €65,000
- Stocks and contracts +€56,337
up €56,337 (+23.9%), from €235,491 to €291,828
- Tangible fixed assets +€8,682
up €8,682 (+29.9%), from €29,045 to €37,727
of which Plant, machinery and equipment: +€15,156
- Reserves -€97,338
down €97,338 (-17.1%), from €569,044 to €471,706
of which Distributable reserves: -€97,338
- Tax, wage and social debts +€45,423
up €45,423 (+323.0%), from €14,063 to €59,486
of which Taxes: +€28,461
- Trade debts -€10,204
down €10,204 (-63.5%), from €16,067 to €5,863
- Staff costs +€52,031
up €52,031 (+106.3%), from €48,938 to €100,968
- Taxes -€19,871
down €19,871 (-69.0%), from €28,812 to €8,941
- Gross operating margin -€6,628
down €6,628 (-4.8%), from €138,773 to €132,146
- Financial income -€2,763
down €2,763 (-99.8%), from €2,768 to €4
- Depreciation +€1,781
up €1,781 (+32.2%), from €5,529 to €7,310
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.
Cash bridge derived
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 | €624,191 | €560,256 | -€63,935 | -10.2% |
| Fixed assets | 21/28 | €29,055 | €37,737 | +€8,682 | +29.9% |
| Tangible fixed assets | 22/27 | €29,045 | €37,727 | +€8,682 | +29.9% |
| Land and buildings | 22 | €20,485 | €14,011 | -€6,474 | -31.6% |
| Plant, machinery and equipment | 23 | €2,904 | €18,060 | +€15,156 | +521.9% |
| Furniture and vehicles | 24 | €5,656 | €5,656 | = | 0.0% |
| Financial fixed assets | 28 | €10 | €10 | = | 0.0% |
| Current assets | 29/58 | €595,136 | €522,519 | -€72,617 | -12.2% |
| Stocks and contracts in progress | 3 | €235,491 | €291,828 | +€56,337 | +23.9% |
| Stocks | 30/36 | €235,491 | €291,828 | +€56,337 | +23.9% |
| Amounts receivable within one year | 40/41 | €184,438 | €116,262 | -€68,177 | -37.0% |
| Trade receivables | 40 | €64,215 | €50,806 | -€13,410 | -20.9% |
| Other amounts receivable | 41 | €120,223 | €65,456 | -€54,767 | -45.6% |
| Current investments | 50/53 | €125,000 | €65,000 | -€60,000 | -48.0% |
| Cash at bank and in hand | 54/58 | €46,369 | €45,775 | -€594 | -1.3% |
| Deferred charges and accrued income | 490/1 | €3,837 | €3,654 | -€183 | -4.8% |
| Total equity and liabilities | 10/49 | €624,191 | €560,256 | -€63,935 | -10.2% |
| Equity | 10/15 | €590,290 | €492,952 | -€97,338 | -16.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €569,044 | €471,706 | -€97,338 | -17.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €548,434 | €451,096 | -€97,338 | -17.7% |
| Profit (loss) carried forward | 14 | €15,046 | €15,046 | = | 0.0% |
| Amounts payable | 17/49 | €33,901 | €67,304 | +€33,403 | +98.5% |
| Amounts payable within one year | 42/48 | €31,700 | €66,919 | +€35,218 | +111.1% |
| Trade debts | 44 | €16,067 | €5,863 | -€10,204 | -63.5% |
| Suppliers | 440/4 | €16,067 | €5,863 | -€10,204 | -63.5% |
| Taxes, remuneration and social security | 45 | €14,063 | €59,486 | +€45,423 | +323.0% |
| Taxes | 450/3 | €8,631 | €37,092 | +€28,461 | +329.7% |
| Remuneration and social security | 454/9 | €5,432 | €22,393 | +€16,962 | +312.3% |
| Other amounts payable | 47/48 | €1,570 | €1,570 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €2,201 | €386 | -€1,815 | -82.5% |
| Remuneration, social security and pensions | 62 | €48,938 | €100,968 | +€52,031 | +106.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,529 | €7,310 | +€1,781 | +32.2% |
| Other operating charges | 640/8 | €2,332 | €3,221 | +€889 | +38.1% |
| Gross operating margin | 9900 | €138,773 | €132,146 | -€6,628 | -4.8% |
| Operating profit (loss) | 9901 | €81,974 | €20,646 | -€61,328 | -74.8% |
| Financial income | 75/76B | €2,768 | €4 | -€2,763 | -99.8% |
| Recurring financial income | 75 | €2,768 | €4 | -€2,763 | -99.8% |
| Financial charges | 65/66B | €721 | €961 | +€239 | +33.2% |
| Recurring financial charges | 65 | €721 | €961 | +€239 | +33.2% |
| Profit (loss) for the period before taxes | 9903 | €84,021 | €19,690 | -€64,331 | -76.6% |
| Income taxes | 67/77 | €28,812 | €8,941 | -€19,871 | -69.0% |
| Profit (loss) for the period | 9904 | €55,209 | €10,749 | -€44,460 | -80.5% |
| Profit (loss) for the period to be appropriated | 9905 | €55,209 | €10,749 | -€44,460 | -80.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.