PureC: what changed
Two fiscal 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.
PureC
Largest movements
- Tangible fixed assets +€61,797
up €61,797 (+79.7%), from €77,556 to €139,353
- Current investments -€12,276
down €12,276 (-9.1%), from €135,000 to €122,724
- Cash +€7,595
up €7,595 (+119.6%), from €6,351 to €13,946
mainly Net result for the year (+€73,543) and Depreciation (+€46,813)
- Receivables within one year +€7,063
up €7,063 (+54.1%), from €13,054 to €20,117
of which Trade receivables: +€6,911
- Profit (loss) carried forward +€73,543
up €73,543 (+13.4%), from -€549,147 to -€475,605
- Debts after one year -€39,378
down €39,378 (-4.1%), from €956,007 to €916,628
- Current portion of long-term debt +€30,067
up €30,067 (+94.3%), from €31,889 to €61,956
- Financial charges -€48,180
down €48,180 (-87.2%), from €55,242 to €7,062
of which Non-recurring financial charges: -€50,466
- Financial income +€29,266
up €29,266 (+292662900.0%), from €0 to €29,266
of which Financial income: +€29,266
- Gross operating margin +€18,043
up €18,043 (+21.7%), from €83,313 to €101,356
- Depreciation -€4,792
down €4,792 (-9.3%), from €51,605 to €46,813
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €599,624 | €662,529 | +€62,905 | +10.5% |
| Fixed assets | 21/28 | €439,801 | €501,598 | +€61,797 | +14.1% |
| Tangible fixed assets | 22/27 | €77,556 | €139,353 | +€61,797 | +79.7% |
| Furniture and vehicles | 24 | €77,556 | €139,353 | +€61,797 | +79.7% |
| Financial fixed assets | 28 | €362,245 | €362,245 | = | 0.0% |
| Current assets | 29/58 | €159,822 | €160,931 | +€1,109 | +0.7% |
| Amounts receivable within one year | 40/41 | €13,054 | €20,117 | +€7,063 | +54.1% |
| Trade receivables | 40 | €13,054 | €19,965 | +€6,911 | +52.9% |
| Other amounts receivable | 41 | €0 | €152 | +€152 | |
| Current investments | 50/53 | €135,000 | €122,724 | -€12,276 | -9.1% |
| Cash at bank and in hand | 54/58 | €6,351 | €13,946 | +€7,595 | +119.6% |
| Deferred charges and accrued income | 490/1 | €5,418 | €4,145 | -€1,273 | -23.5% |
| Total equity and liabilities | 10/49 | €599,624 | €662,529 | +€62,905 | +10.5% |
| Equity | 10/15 | -€473,204 | -€399,662 | +€73,543 | +15.5% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €943 | €943 | = | 0.0% |
| Distributable reserves | 133 | €943 | €943 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€549,147 | -€475,605 | +€73,543 | +13.4% |
| Amounts payable | 17/49 | €1,072,828 | €1,062,191 | -€10,637 | -1.0% |
| Amounts payable after more than one year | 17 | €956,007 | €916,628 | -€39,378 | -4.1% |
| Financial debts | 170/4 | €956,007 | €916,628 | -€39,378 | -4.1% |
| Amounts payable within one year | 42/48 | €104,821 | €130,562 | +€25,741 | +24.6% |
| Current portion of amounts payable after more than one year | 42 | €31,889 | €61,956 | +€30,067 | +94.3% |
| Trade debts | 44 | €3,282 | €5,268 | +€1,986 | +60.5% |
| Suppliers | 440/4 | €3,282 | €5,268 | +€1,986 | +60.5% |
| Taxes, remuneration and social security | 45 | €13,208 | €11,906 | -€1,302 | -9.9% |
| Taxes | 450/3 | €13,208 | €11,906 | -€1,302 | -9.9% |
| Other amounts payable | 47/48 | €56,442 | €51,432 | -€5,011 | -8.9% |
| Accrued charges and deferred income | 492/3 | €12,000 | €15,000 | +€3,000 | +25.0% |
| Non-recurring operating income | 76A | - | €23,958 | +€23,958 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €51,605 | €46,813 | -€4,792 | -9.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €804 | €932 | +€127 | +15.8% |
| Non-recurring operating charges | 66A | €237 | €705 | +€468 | +197.7% |
| Gross operating margin | 9900 | €83,313 | €101,356 | +€18,043 | +21.7% |
| Operating profit (loss) | 9901 | €30,667 | €52,907 | +€22,240 | +72.5% |
| Financial income | 75/76B | €0 | €29,266 | +€29,266 | +292662900.0% |
| Recurring financial income | 75 | €0 | €29,266 | +€29,266 | +292662900.0% |
| Non-recurring financial income | 76B | €0 | - | = | |
| Financial charges | 65/66B | €55,242 | €7,062 | -€48,180 | -87.2% |
| Recurring financial charges | 65 | €4,776 | €7,062 | +€2,287 | +47.9% |
| Non-recurring financial charges | 66B | €50,466 | €0 | -€50,466 | -100.0% |
| Profit (loss) for the period before taxes | 9903 | -€24,575 | €75,110 | +€99,686 | |
| Income taxes | 67/77 | €1,728 | €1,568 | -€161 | -9.3% |
| Profit (loss) for the period | 9904 | -€26,304 | €73,543 | +€99,846 | |
| Profit (loss) for the period to be appropriated | 9905 | -€26,304 | €73,543 | +€99,846 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.