PURESCIENCE: 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.
PURESCIENCE
Largest movements
- Receivables within one year -€57,861
down €57,861 (-68.1%), from €84,928 to €27,067
of which Other amounts receivable: -€52,074
- Receivables after one year +€47,506
up €47,506 (+79.7%), from €59,573 to €107,079
- Tangible fixed assets -€26,045
down €26,045 (-38.1%), from €68,380 to €42,335
of which Furniture and vehicles: -€23,730
- Cash -€23,611
down €23,611 (-48.5%), from €48,637 to €25,026
mainly Receivables after one year (-€47,506) and Trade debts (-€39,339)
- Trade debts -€39,339
no longer reported in 2025 (was €39,339)
- Reserves -€25,000
down €25,000 (-14.1%), from €177,075 to €152,075
of which Distributable reserves: -€25,000
- Other debts +€25,000
up €25,000 (+1793.3%), from €1,394 to €26,394
- Profit (loss) carried forward -€12,513
down €12,513 (-80.6%), from €15,520 to €3,007
- Tax, wage and social debts -€8,158
down €8,158 (-35.0%), from €23,289 to €15,131
- Other operating charges +€13,095
up €13,095 (+420.8%), from €3,112 to €16,207
- Gross operating margin -€9,443
down €9,443 (-15.1%), from €62,720 to €53,276
- Taxes -€7,494
down €7,494 (-24.4%), from €30,653 to €23,160
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 | €262,818 | €202,807 | -€60,011 | -22.8% |
| Fixed assets | 21/28 | €69,680 | €43,635 | -€26,045 | -37.4% |
| Tangible fixed assets | 22/27 | €68,380 | €42,335 | -€26,045 | -38.1% |
| Plant, machinery and equipment | 23 | €4,676 | €2,361 | -€2,315 | -49.5% |
| Furniture and vehicles | 24 | €63,704 | €39,974 | -€23,730 | -37.3% |
| Financial fixed assets | 28 | €1,300 | €1,300 | = | 0.0% |
| Current assets | 29/58 | €193,137 | €159,172 | -€33,965 | -17.6% |
| Amounts receivable after more than one year | 29 | €59,573 | €107,079 | +€47,506 | +79.7% |
| Other amounts receivable | 291 | €59,573 | €107,079 | +€47,506 | +79.7% |
| Amounts receivable within one year | 40/41 | €84,928 | €27,067 | -€57,861 | -68.1% |
| Trade receivables | 40 | €23,105 | €17,318 | -€5,787 | -25.0% |
| Other amounts receivable | 41 | €61,823 | €9,749 | -€52,074 | -84.2% |
| Cash at bank and in hand | 54/58 | €48,637 | €25,026 | -€23,611 | -48.5% |
| Total equity and liabilities | 10/49 | €262,818 | €202,807 | -€60,011 | -22.8% |
| Equity | 10/15 | €198,795 | €161,282 | -€37,513 | -18.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €177,075 | €152,075 | -€25,000 | -14.1% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €175,215 | €150,215 | -€25,000 | -14.3% |
| Profit (loss) carried forward | 14 | €15,520 | €3,007 | -€12,513 | -80.6% |
| Amounts payable | 17/49 | €64,023 | €41,525 | -€22,497 | -35.1% |
| Amounts payable within one year | 42/48 | €64,023 | €41,525 | -€22,497 | -35.1% |
| Trade debts | 44 | €39,339 | - | -€39,339 | |
| Suppliers | 440/4 | €39,339 | - | -€39,339 | |
| Taxes, remuneration and social security | 45 | €23,289 | €15,131 | -€8,158 | -35.0% |
| Taxes | 450/3 | €23,289 | €15,131 | -€8,158 | -35.0% |
| Other amounts payable | 47/48 | €1,394 | €26,394 | +€25,000 | +1793.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €26,071 | €26,045 | -€26 | -0.1% |
| Other operating charges | 640/8 | €3,112 | €16,207 | +€13,095 | +420.8% |
| Gross operating margin | 9900 | €62,720 | €53,276 | -€9,443 | -15.1% |
| Operating profit (loss) | 9901 | €33,536 | €11,024 | -€22,512 | -67.1% |
| Financial charges | 65/66B | €404 | €377 | -€27 | -6.6% |
| Recurring financial charges | 65 | €404 | €377 | -€27 | -6.6% |
| Profit (loss) for the period before taxes | 9903 | €33,132 | €10,646 | -€22,486 | -67.9% |
| Income taxes | 67/77 | €30,653 | €23,160 | -€7,494 | -24.4% |
| Profit (loss) for the period | 9904 | €2,479 | -€12,513 | -€14,992 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,479 | -€12,513 | -€14,992 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.