Purefunction: what changed
Purefunction
Largest movements
- Cash -€26,384
down €26,384 (-54.0%), from €48,885 to €22,502
mainly Other debts (-€70,748) and Deferred charges and accrued income (-€285)
- Receivables within one year -€22,612
down €22,612 (-57.7%), from €39,218 to €16,606
of which Trade receivables: -€21,140
- Tangible fixed assets -€1,626
down €1,626 (-79.3%), from €2,050 to €425
- Other debts -€70,748
down €70,748 (-88.9%), from €79,576 to €8,827
- Reserves +€11,293
up €11,293 (+179%), from €6,303 to €17,595
- Tax, wage and social debts +€9,395
up €9,395 (+9,150%), from €103 to €9,498
- Other operating charges -€10,638
down €10,638 (-86.5%), from €12,293 to €1,655
- Taxes +€6,149
up €6,149 (+175%), from €3,509 to €9,657
- Gross operating margin +€3,188
up €3,188 (+11.8%), from €26,958 to €30,146
- Financial charges +€2,307
up €2,307 (+63.9%), from €3,608 to €5,915
- Depreciation -€607
down €607 (-27.2%), from €2,233 to €1,626
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €90,616 | €40,279 | -€50,337 | -55.5% |
| Fixed assets | 21/28 | €2,050 | €425 | -€1,626 | -79.3% |
| Tangible fixed assets | 22/27 | €2,050 | €425 | -€1,626 | -79.3% |
| Plant, machinery and equipment | 23 | €2,050 | €425 | -€1,626 | -79.3% |
| Current assets | 29/58 | €88,566 | €39,855 | -€48,711 | -55.0% |
| Amounts receivable within one year | 40/41 | €39,218 | €16,606 | -€22,612 | -57.7% |
| Trade receivables | 40 | €37,746 | €16,606 | -€21,140 | -56.0% |
| Other amounts receivable | 41 | €1,473 | - | -€1,473 | |
| Cash at bank and in hand | 54/58 | €48,885 | €22,502 | -€26,384 | -54.0% |
| Deferred charges and accrued income | 490/1 | €462 | €747 | +€285 | +61.8% |
| Total equity and liabilities | 10/49 | €90,616 | €40,279 | -€50,337 | -55.5% |
| Equity | 10/15 | €8,303 | €19,595 | +€11,293 | +136% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €6,303 | €17,595 | +€11,293 | +179% |
| Distributable reserves | 133 | €6,303 | €17,595 | +€11,293 | +179% |
| Amounts payable | 17/49 | €82,313 | €20,684 | -€61,629 | -74.9% |
| Amounts payable within one year | 42/48 | €82,313 | €20,684 | -€61,629 | -74.9% |
| Trade debts | 44 | €2,635 | €2,359 | -€276 | -10.5% |
| Suppliers | 440/4 | €2,635 | €2,359 | -€276 | -10.5% |
| Taxes, remuneration and social security | 45 | €103 | €9,498 | +€9,395 | +9,150% |
| Taxes | 450/3 | €103 | €9,498 | +€9,395 | +9,150% |
| Other amounts payable | 47/48 | €79,576 | €8,827 | -€70,748 | -88.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,233 | €1,626 | -€607 | -27.2% |
| Other operating charges | 640/8 | €12,293 | €1,655 | -€10,638 | -86.5% |
| Gross operating margin | 9900 | €26,958 | €30,146 | +€3,188 | +11.8% |
| Operating profit (loss) | 9901 | €12,432 | €26,865 | +€14,434 | +116% |
| Financial income | 75/76B | €2 | €0 | -€2 | -99.2% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -99.2% |
| Financial charges | 65/66B | €3,608 | €5,915 | +€2,307 | +63.9% |
| Recurring financial charges | 65 | €3,608 | €5,915 | +€2,307 | +63.9% |
| Profit (loss) for the period before taxes | 9903 | €8,826 | €20,950 | +€12,124 | +137% |
| Income taxes | 67/77 | €3,509 | €9,657 | +€6,149 | +175% |
| Profit (loss) for the period | 9904 | €5,317 | €11,293 | +€5,976 | +112% |
| Profit (loss) for the period to be appropriated | 9905 | €5,317 | €11,293 | +€5,976 | +112% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.