PURLWISE: 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.
PURLWISE
Largest movements
- Receivables within one year +€19,607
up €19,607 (+997.7%), from €1,965 to €21,572
- Cash -€5,744
down €5,744 (-99.8%), from €5,758 to €14
mainly Receivables within one year (-€19,607) and Net result for the year (-€15,207)
- Stocks and contracts -€3,682
down €3,682 (-35.2%), from €10,454 to €6,772
- Tangible fixed assets -€1,407
down €1,407 (-16.7%), from €8,419 to €7,011
- Debts after one year +€15,247
up €15,247 (+157.5%), from €9,683 to €24,930
- Profit (loss) carried forward -€15,207
new in 2025: -€15,207
- Trade debts +€7,961
up €7,961 (+233.1%), from €3,415 to €11,377
- Other debts -€3,523
down €3,523 (-87.2%), from €4,040 to €517
- Tax, wage and social debts +€1,532
up €1,532 (+17.2%), from €8,884 to €10,415
- Gross operating margin -€21,933
down €21,933, from €9,516 to -€12,417
- Staff costs -€2,642
no longer reported in 2025 (was €2,642)
- Taxes -€1,164
down €1,164 (-90.4%), from €1,287 to €123
- Depreciation +€461
up €461 (+48.7%), from €947 to €1,407
- Other operating charges -€241
down €241 (-56.5%), from €426 to €186
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 | €34,396 | €43,169 | +€8,773 | +25.5% |
| Fixed assets | 21/28 | €16,219 | €14,811 | -€1,407 | -8.7% |
| Tangible fixed assets | 22/27 | €8,419 | €7,011 | -€1,407 | -16.7% |
| Plant, machinery and equipment | 23 | €2,564 | €1,976 | -€588 | -22.9% |
| Furniture and vehicles | 24 | €3,346 | €2,986 | -€360 | -10.8% |
| Other tangible fixed assets | 26 | €2,509 | €2,050 | -€460 | -18.3% |
| Financial fixed assets | 28 | €7,800 | €7,800 | = | 0.0% |
| Current assets | 29/58 | €18,177 | €28,358 | +€10,181 | +56.0% |
| Stocks and contracts in progress | 3 | €10,454 | €6,772 | -€3,682 | -35.2% |
| Stocks | 30/36 | €10,454 | €6,772 | -€3,682 | -35.2% |
| Amounts receivable within one year | 40/41 | €1,965 | €21,572 | +€19,607 | +997.7% |
| Trade receivables | 40 | €1,965 | €21,572 | +€19,607 | +997.7% |
| Cash at bank and in hand | 54/58 | €5,758 | €14 | -€5,744 | -99.8% |
| Total equity and liabilities | 10/49 | €34,396 | €43,169 | +€8,773 | +25.5% |
| Equity | 10/15 | €5,744 | -€9,463 | -€15,207 | |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €3,244 | €3,244 | = | 0.0% |
| Distributable reserves | 133 | €3,244 | €3,244 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€15,207 | -€15,207 | |
| Amounts payable | 17/49 | €28,652 | €52,632 | +€23,980 | +83.7% |
| Amounts payable after more than one year | 17 | €9,683 | €24,930 | +€15,247 | +157.5% |
| Financial debts | 170/4 | €9,683 | €24,930 | +€15,247 | +157.5% |
| Amounts payable within one year | 42/48 | €18,969 | €26,502 | +€7,533 | +39.7% |
| Current portion of amounts payable after more than one year | 42 | €2,630 | €2,753 | +€122 | +4.6% |
| Financial debts | 43 | - | €1,440 | +€1,440 | |
| Credit institutions | 430/8 | - | €1,440 | +€1,440 | |
| Trade debts | 44 | €3,415 | €11,377 | +€7,961 | +233.1% |
| Suppliers | 440/4 | €3,415 | €11,377 | +€7,961 | +233.1% |
| Taxes, remuneration and social security | 45 | €8,884 | €10,415 | +€1,532 | +17.2% |
| Taxes | 450/3 | €8,884 | €10,415 | +€1,532 | +17.2% |
| Other amounts payable | 47/48 | €4,040 | €517 | -€3,523 | -87.2% |
| Accrued charges and deferred income | 492/3 | - | €1,200 | +€1,200 | |
| Remuneration, social security and pensions | 62 | €2,642 | - | -€2,642 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €947 | €1,407 | +€461 | +48.7% |
| Other operating charges | 640/8 | €426 | €186 | -€241 | -56.5% |
| Gross operating margin | 9900 | €9,516 | -€12,417 | -€21,933 | |
| Operating profit (loss) | 9901 | €5,502 | -€14,010 | -€19,512 | |
| Financial income | 75/76B | €9 | €43 | +€34 | +397.5% |
| Recurring financial income | 75 | €9 | €43 | +€34 | +397.5% |
| Financial charges | 65/66B | €979 | €1,117 | +€138 | +14.1% |
| Recurring financial charges | 65 | €979 | €1,117 | +€138 | +14.1% |
| Profit (loss) for the period before taxes | 9903 | €4,531 | -€15,084 | -€19,615 | |
| Income taxes | 67/77 | €1,287 | €123 | -€1,164 | -90.4% |
| Profit (loss) for the period | 9904 | €3,244 | -€15,207 | -€18,451 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,244 | -€15,207 | -€18,451 |
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 8 October 2026 via checked.be.