PURNIMA: 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.
PURNIMA
Largest movements
- Cash -€79,773
down €79,773 (-32.3%), from €247,048 to €167,275
mainly Other debts (-€85,570) and Contributions, distributions and other (-€70,000)
- Receivables within one year -€13,492
down €13,492 (-72.0%), from €18,735 to €5,243
of which Trade receivables: -€8,633
- Tangible fixed assets -€5,493
down €5,493 (-53.3%), from €10,299 to €4,806
of which Plant, machinery and equipment: -€5,430
- Other debts -€85,570
down €85,570 (-52.0%), from €164,506 to €78,936
- Trade debts -€14,945
down €14,945 (-96.4%), from €15,500 to €555
- Tax, wage and social debts +€13,004
up €13,004 (+83.2%), from €15,637 to €28,641
of which Remuneration and social security: +€8,833
- Debts after one year -€8,239
no longer reported in 2025 (was €8,239)
- Profit (loss) carried forward +€6,595
new in 2025: €6,595
- Gross operating margin +€36,918
up €36,918 (+17.7%), from €208,216 to €245,134
- Depreciation -€29,174
down €29,174 (-81.8%), from €35,663 to €6,489
- Staff costs +€21,966
up €21,966 (+18.5%), from €118,609 to €140,575
- Taxes +€15,667
up €15,667 (+145%), from €10,814 to €26,481
- Financial income +€10,999
up €10,999 (+20,369%), from €54 to €11,053
of which Non-recurring financial income: +€10,288
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 | €283,364 | €184,379 | -€98,985 | -34.9% |
| Fixed assets | 21/28 | €15,323 | €9,830 | -€5,493 | -35.8% |
| Tangible fixed assets | 22/27 | €10,299 | €4,806 | -€5,493 | -53.3% |
| Plant, machinery and equipment | 23 | €9,020 | €3,590 | -€5,430 | -60.2% |
| Furniture and vehicles | 24 | €1,279 | €1,216 | -€63 | -4.9% |
| Financial fixed assets | 28 | €5,024 | €5,024 | = | 0.0% |
| Current assets | 29/58 | €268,041 | €174,549 | -€93,492 | -34.9% |
| Stocks and contracts in progress | 3 | €2,258 | €2,031 | -€227 | -10.1% |
| Stocks | 30/36 | €2,258 | €2,031 | -€227 | -10.1% |
| Amounts receivable within one year | 40/41 | €18,735 | €5,243 | -€13,492 | -72.0% |
| Trade receivables | 40 | €10,304 | €1,671 | -€8,633 | -83.8% |
| Other amounts receivable | 41 | €8,431 | €3,572 | -€4,859 | -57.6% |
| Cash at bank and in hand | 54/58 | €247,048 | €167,275 | -€79,773 | -32.3% |
| Total equity and liabilities | 10/49 | €283,364 | €184,379 | -€98,985 | -34.9% |
| Equity | 10/15 | €60,186 | €66,781 | +€6,595 | +11.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €41,586 | €41,586 | = | 0.0% |
| Distributable reserves | 133 | €41,586 | €41,586 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | €6,595 | +€6,595 | |
| Amounts payable | 17/49 | €223,178 | €117,598 | -€105,580 | -47.3% |
| Amounts payable after more than one year | 17 | €8,239 | - | -€8,239 | |
| Financial debts | 170/4 | €8,239 | - | -€8,239 | |
| Amounts payable within one year | 42/48 | €208,939 | €116,371 | -€92,568 | -44.3% |
| Current portion of amounts payable after more than one year | 42 | €13,296 | €8,239 | -€5,057 | -38.0% |
| Trade debts | 44 | €15,500 | €555 | -€14,945 | -96.4% |
| Suppliers | 440/4 | €15,500 | €555 | -€14,945 | -96.4% |
| Taxes, remuneration and social security | 45 | €15,637 | €28,641 | +€13,004 | +83.2% |
| Taxes | 450/3 | €3,013 | €7,184 | +€4,171 | +138% |
| Remuneration and social security | 454/9 | €12,624 | €21,457 | +€8,833 | +70.0% |
| Other amounts payable | 47/48 | €164,506 | €78,936 | -€85,570 | -52.0% |
| Accrued charges and deferred income | 492/3 | €6,000 | €1,227 | -€4,773 | -79.6% |
| Remuneration, social security and pensions | 62 | €118,609 | €140,575 | +€21,966 | +18.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,663 | €6,489 | -€29,174 | -81.8% |
| Other operating charges | 640/8 | €3,871 | €2,119 | -€1,752 | -45.3% |
| Gross operating margin | 9900 | €208,216 | €245,134 | +€36,918 | +17.7% |
| Operating profit (loss) | 9901 | €50,073 | €95,951 | +€45,878 | +91.6% |
| Financial income | 75/76B | €54 | €11,053 | +€10,999 | +20,369% |
| Recurring financial income | 75 | €54 | €765 | +€711 | +1,317% |
| Non-recurring financial income | 76B | - | €10,288 | +€10,288 | |
| Financial charges | 65/66B | €5,331 | €3,928 | -€1,403 | -26.3% |
| Recurring financial charges | 65 | €5,331 | €3,928 | -€1,403 | -26.3% |
| Profit (loss) for the period before taxes | 9903 | €44,796 | €103,076 | +€58,280 | +130% |
| Income taxes | 67/77 | €10,814 | €26,481 | +€15,667 | +145% |
| Profit (loss) for the period | 9904 | €33,982 | €76,595 | +€42,613 | +125% |
| Profit (loss) for the period to be appropriated | 9905 | €33,982 | €76,595 | +€42,613 | +125% |
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 16 October 2026 via checked.be.