PUREPOSE: 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.
PUREPOSE
Largest movements
- Cash -€9,184
down €9,184 (-86.4%), from €10,630 to €1,445
mainly Debts after one year (-€13,785) and Other debts (-€9,378)
- Tangible fixed assets -€4,272
down €4,272 (-2.6%), from €163,669 to €159,397
of which Land and buildings: -€3,956
- Receivables within one year +€3,131
up €3,131 (+70.8%), from €4,421 to €7,552
of which Other amounts receivable: +€3,154
- Reserves +€14,000
up €14,000 (+108%), from €13,000 to €27,000
- Debts after one year -€13,785
down €13,785 (-18.4%), from €74,952 to €61,167
of which Other amounts payable: -€14,920
- Other debts -€9,378
down €9,378 (-17.9%), from €52,347 to €42,970
- Gross operating margin +€10,519
up €10,519 (+40.0%), from €26,325 to €36,844
- Financial charges +€3,277
up €3,277 (+338%), from €968 to €4,246
- Taxes +€2,462
up €2,462 (+56.1%), from €4,385 to €6,848
- Other operating charges +€1,503
up €1,503 (+143%), from €1,052 to €2,555
- Depreciation -€865
down €865 (-10.3%), from €8,416 to €7,552
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 | €180,261 | €170,802 | -€9,460 | -5.2% |
| Fixed assets | 21/28 | €163,669 | €159,397 | -€4,272 | -2.6% |
| Tangible fixed assets | 22/27 | €163,669 | €159,397 | -€4,272 | -2.6% |
| Land and buildings | 22 | €151,174 | €147,218 | -€3,956 | -2.6% |
| Furniture and vehicles | 24 | €5,592 | €6,190 | +€598 | +10.7% |
| Other tangible fixed assets | 26 | €6,903 | €5,988 | -€915 | -13.2% |
| Current assets | 29/58 | €16,592 | €11,405 | -€5,187 | -31.3% |
| Amounts receivable after more than one year | 29 | €387 | - | -€387 | |
| Other amounts receivable | 291 | €387 | - | -€387 | |
| Amounts receivable within one year | 40/41 | €4,421 | €7,552 | +€3,131 | +70.8% |
| Trade receivables | 40 | €23 | - | -€23 | |
| Other amounts receivable | 41 | €4,398 | €7,552 | +€3,154 | +71.7% |
| Cash at bank and in hand | 54/58 | €10,630 | €1,445 | -€9,184 | -86.4% |
| Deferred charges and accrued income | 490/1 | €1,155 | €2,407 | +€1,252 | +108% |
| Total equity and liabilities | 10/49 | €180,261 | €170,802 | -€9,460 | -5.2% |
| Equity | 10/15 | €34,904 | €47,715 | +€12,811 | +36.7% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €13,000 | €27,000 | +€14,000 | +108% |
| Distributable reserves | 133 | €13,000 | €27,000 | +€14,000 | +108% |
| Profit (loss) carried forward | 14 | €1,444 | €255 | -€1,189 | -82.3% |
| Amounts payable | 17/49 | €145,357 | €123,086 | -€22,271 | -15.3% |
| Amounts payable after more than one year | 17 | €74,952 | €61,167 | -€13,785 | -18.4% |
| Financial debts | 170/4 | - | €1,134 | +€1,134 | |
| Other amounts payable | 178/9 | €74,952 | €60,032 | -€14,920 | -19.9% |
| Amounts payable within one year | 42/48 | €70,405 | €61,920 | -€8,486 | -12.1% |
| Current portion of amounts payable after more than one year | 42 | €16,679 | €15,471 | -€1,208 | -7.2% |
| Financial debts | 43 | - | €392 | +€392 | |
| Credit institutions | 430/8 | - | €392 | +€392 | |
| Trade debts | 44 | €337 | €245 | -€92 | -27.3% |
| Suppliers | 440/4 | €337 | €245 | -€92 | -27.3% |
| Taxes, remuneration and social security | 45 | €1,042 | €2,842 | +€1,800 | +173% |
| Taxes | 450/3 | €1,042 | €2,842 | +€1,800 | +173% |
| Other amounts payable | 47/48 | €52,347 | €42,970 | -€9,378 | -17.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,416 | €7,552 | -€865 | -10.3% |
| Other operating charges | 640/8 | €1,052 | €2,555 | +€1,503 | +143% |
| Gross operating margin | 9900 | €26,325 | €36,844 | +€10,519 | +40.0% |
| Operating profit (loss) | 9901 | €16,856 | €26,737 | +€9,881 | +58.6% |
| Financial income | 75/76B | €1 | €0 | -€1 | -98.9% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -98.9% |
| Financial charges | 65/66B | €968 | €4,246 | +€3,277 | +338% |
| Recurring financial charges | 65 | €968 | €4,246 | +€3,277 | +338% |
| Profit (loss) for the period before taxes | 9903 | €15,889 | €22,492 | +€6,603 | +41.6% |
| Income taxes | 67/77 | €4,385 | €6,848 | +€2,462 | +56.1% |
| Profit (loss) for the period | 9904 | €11,504 | €15,644 | +€4,141 | +36.0% |
| Profit (loss) for the period to be appropriated | 9905 | €11,504 | €15,644 | +€4,141 | +36.0% |
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 13 October 2026 via checked.be.