PURE4YU: 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.
PURE4YU
Largest movements
- Cash -€14,444
down €14,444 (-36.8%), from €39,206 to €24,762
mainly Contributions, distributions and other (-€24,059) and Trade debts (-€23,711)
- Tangible fixed assets -€9,710
down €9,710 (-22.3%), from €43,635 to €33,925
of which Furniture and vehicles: -€8,775
- Receivables within one year -€1,633
down €1,633 (-4.7%), from €34,847 to €33,214
of which Other amounts receivable: -€1,268
- Trade debts -€23,711
down €23,711 (-82.9%), from €28,588 to €4,876
- Debts after one year -€9,253
down €9,253 (-34.6%), from €26,782 to €17,528
- Other debts +€7,608
up €7,608 (+66.8%), from €11,389 to €18,997
- Tax, wage and social debts -€1,319
down €1,319 (-8.0%), from €16,491 to €15,171
of which Remuneration and social security: -€9,706
- Staff costs -€60,864
down €60,864, from €60,085 to -€779
- Gross operating margin -€37,402
down €37,402 (-45.9%), from €81,536 to €44,134
- Depreciation +€7,309
up €7,309 (+304%), from €2,401 to €9,710
- Taxes +€5,154
up €5,154 (+132%), from €3,892 to €9,046
- Financial charges +€1,167
up €1,167 (+149%), from €784 to €1,951
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 | €118,409 | €92,656 | -€25,753 | -21.7% |
| Fixed assets | 21/28 | €43,635 | €33,925 | -€9,710 | -22.3% |
| Tangible fixed assets | 22/27 | €43,635 | €33,925 | -€9,710 | -22.3% |
| Plant, machinery and equipment | 23 | €935 | - | -€935 | |
| Furniture and vehicles | 24 | €42,701 | €33,925 | -€8,775 | -20.6% |
| Current assets | 29/58 | €74,774 | €58,731 | -€16,043 | -21.5% |
| Amounts receivable within one year | 40/41 | €34,847 | €33,214 | -€1,633 | -4.7% |
| Trade receivables | 40 | €33,579 | €33,214 | -€366 | -1.1% |
| Other amounts receivable | 41 | €1,268 | - | -€1,268 | |
| Cash at bank and in hand | 54/58 | €39,206 | €24,762 | -€14,444 | -36.8% |
| Deferred charges and accrued income | 490/1 | €721 | €755 | +€34 | +4.7% |
| Total equity and liabilities | 10/49 | €118,409 | €92,656 | -€25,753 | -21.7% |
| Equity | 10/15 | €27,500 | €27,500 | = | 0.0% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €2,500 | €2,500 | = | 0.0% |
| Amounts payable | 17/49 | €90,909 | €65,156 | -€25,753 | -28.3% |
| Amounts payable after more than one year | 17 | €26,782 | €17,528 | -€9,253 | -34.6% |
| Financial debts | 170/4 | €26,782 | €17,528 | -€9,253 | -34.6% |
| Amounts payable within one year | 42/48 | €64,015 | €47,628 | -€16,387 | -25.6% |
| Current portion of amounts payable after more than one year | 42 | €7,548 | €8,583 | +€1,035 | +13.7% |
| Trade debts | 44 | €28,588 | €4,876 | -€23,711 | -82.9% |
| Suppliers | 440/4 | €28,588 | €4,876 | -€23,711 | -82.9% |
| Taxes, remuneration and social security | 45 | €16,491 | €15,171 | -€1,319 | -8.0% |
| Taxes | 450/3 | €6,784 | €15,171 | +€8,387 | +124% |
| Remuneration and social security | 454/9 | €9,706 | - | -€9,706 | |
| Other amounts payable | 47/48 | €11,389 | €18,997 | +€7,608 | +66.8% |
| Accrued charges and deferred income | 492/3 | €113 | - | -€113 | |
| Remuneration, social security and pensions | 62 | €60,085 | -€779 | -€60,864 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,401 | €9,710 | +€7,309 | +304% |
| Other operating charges | 640/8 | €889 | €520 | -€369 | -41.5% |
| Gross operating margin | 9900 | €81,536 | €44,134 | -€37,402 | -45.9% |
| Operating profit (loss) | 9901 | €18,160 | €34,683 | +€16,523 | +91.0% |
| Financial income | 75/76B | €109 | €373 | +€265 | +244% |
| Recurring financial income | 75 | €109 | €373 | +€265 | +244% |
| Financial charges | 65/66B | €784 | €1,951 | +€1,167 | +149% |
| Recurring financial charges | 65 | €784 | €1,951 | +€1,167 | +149% |
| Profit (loss) for the period before taxes | 9903 | €17,485 | €33,105 | +€15,621 | +89.3% |
| Income taxes | 67/77 | €3,892 | €9,046 | +€5,154 | +132% |
| Profit (loss) for the period | 9904 | €13,592 | €24,059 | +€10,467 | +77.0% |
| Profit (loss) for the period to be appropriated | 9905 | €13,592 | €24,059 | +€10,467 | +77.0% |
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 20 October 2026 via checked.be.