PURFECT: 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.
PURFECT
Largest movements
- Cash -€23,922
down €23,922 (-30.7%), from €78,010 to €54,089
mainly Deferred charges and accrued income (-€9,768) and Net result for the year (-€9,023)
- Deferred charges and accrued income +€9,768
up €9,768 (+594%), from €1,645 to €11,413
- Receivables within one year +€5,771
up €5,771 (+60.1%), from €9,610 to €15,382
of which Other amounts receivable: +€6,223
- Profit (loss) carried forward -€9,023
new in 2025: -€9,023
- Gross operating margin -€22,148
down €22,148, from €12,281 to -€9,867
- Depreciation +€4,362
up €4,362 (+116%), from €3,751 to €8,113
- Taxes -€3,267
down €3,267 (-100%), from €3,267 to €0
- Financial income -€529
down €529 (-5.1%), from €10,411 to €9,882
- Other operating charges +€266
up €266 (+68.8%), from €387 to €654
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 | €472,829 | €464,346 | -€8,483 | -1.8% |
| Fixed assets | 21/28 | €110,108 | €109,820 | -€288 | -0.3% |
| Intangible fixed assets | 21 | €20,803 | €19,434 | -€1,369 | -6.6% |
| Tangible fixed assets | 22/27 | €43,262 | €44,343 | +€1,081 | +2.5% |
| Plant, machinery and equipment | 23 | €5,571 | €8,129 | +€2,558 | +45.9% |
| Furniture and vehicles | 24 | - | €743 | +€743 | |
| Other tangible fixed assets | 26 | €37,691 | €35,471 | -€2,220 | -5.9% |
| Financial fixed assets | 28 | €46,043 | €46,043 | = | 0.0% |
| Current assets | 29/58 | €362,722 | €354,526 | -€8,196 | -2.3% |
| Amounts receivable after more than one year | 29 | €242,000 | €242,000 | = | 0.0% |
| Trade receivables | 290 | €0 | - | = | |
| Other amounts receivable | 291 | €242,000 | €242,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €31,456 | €31,643 | +€187 | +0.6% |
| Stocks | 30/36 | €31,456 | €31,643 | +€187 | +0.6% |
| Amounts receivable within one year | 40/41 | €9,610 | €15,382 | +€5,771 | +60.1% |
| Trade receivables | 40 | €6,396 | €5,944 | -€451 | -7.1% |
| Other amounts receivable | 41 | €3,215 | €9,437 | +€6,223 | +194% |
| Cash at bank and in hand | 54/58 | €78,010 | €54,089 | -€23,922 | -30.7% |
| Deferred charges and accrued income | 490/1 | €1,645 | €11,413 | +€9,768 | +594% |
| Total equity and liabilities | 10/49 | €472,829 | €464,346 | -€8,483 | -1.8% |
| Equity | 10/15 | €435,120 | €426,097 | -€9,023 | -2.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €422,720 | €422,720 | = | 0.0% |
| Distributable reserves | 133 | €422,720 | €422,720 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€9,023 | -€9,023 | |
| Amounts payable | 17/49 | €37,709 | €38,249 | +€540 | +1.4% |
| Amounts payable within one year | 42/48 | €37,709 | €38,249 | +€540 | +1.4% |
| Trade debts | 44 | €17,612 | €17,771 | +€159 | +0.9% |
| Suppliers | 440/4 | €17,612 | €17,771 | +€159 | +0.9% |
| Advances received on contracts in progress | 46 | €1,803 | €0 | -€1,803 | -100% |
| Taxes, remuneration and social security | 45 | €18,294 | €20,418 | +€2,123 | +11.6% |
| Taxes | 450/3 | €4,794 | €6,918 | +€2,123 | +44.3% |
| Remuneration and social security | 454/9 | €13,500 | €13,500 | = | 0.0% |
| Other amounts payable | 47/48 | €0 | €61 | +€61 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,751 | €8,113 | +€4,362 | +116% |
| Other operating charges | 640/8 | €387 | €654 | +€266 | +68.8% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €12,281 | -€9,867 | -€22,148 | |
| Operating profit (loss) | 9901 | €8,143 | -€18,634 | -€26,776 | |
| Financial income | 75/76B | €10,411 | €9,882 | -€529 | -5.1% |
| Recurring financial income | 75 | €10,411 | €9,882 | -€529 | -5.1% |
| Financial charges | 65/66B | €82 | €272 | +€190 | +231% |
| Recurring financial charges | 65 | €82 | €272 | +€190 | +231% |
| Profit (loss) for the period before taxes | 9903 | €18,471 | -€9,023 | -€27,494 | |
| Income taxes | 67/77 | €3,267 | €0 | -€3,267 | -100% |
| Profit (loss) for the period | 9904 | €15,205 | -€9,023 | -€24,228 | |
| Profit (loss) for the period to be appropriated | 9905 | €15,205 | -€9,023 | -€24,228 |
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 31 October 2026 via checked.be.