PURO: 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.
PURO
Largest movements
- Receivables within one year -€52,306
down €52,306 (-14.8%), from €352,912 to €300,605
of which Other amounts receivable: -€89,623
- Deferred charges and accrued income +€25,986
up €25,986 (+1,148%), from €2,264 to €28,250
- Tangible fixed assets -€17,594
down €17,594 (-95.0%), from €18,516 to €922
of which Furniture and vehicles: -€14,656
- Intangible fixed assets -€15,756
down €15,756 (-72.5%), from €21,736 to €5,980
- Stocks and contracts +€10,658
up €10,658 (+3.8%), from €283,919 to €294,578
- Reserves -€214,017
down €214,017 (-41.0%), from €521,510 to €307,493
of which Distributable reserves: -€214,017
- Other debts +€161,334
new in 2025: €161,334
- Debts after one year -€20,168
down €20,168 (-64.8%), from €31,126 to €10,958
- Tax, wage and social debts +€10,998
up €10,998 (+23.1%), from €47,616 to €58,614
of which Taxes: +€7,757
- Depreciation -€45,198
down €45,198 (-70.4%), from €64,209 to €19,010
- Gross operating margin +€22,958
up €22,958 (+10.3%), from €222,512 to €245,471
- Taxes +€22,505
up €22,505 (+251%), from €8,980 to €31,485
- Staff costs -€15,866
down €15,866 (-12.5%), from €126,430 to €110,564
- Financial income -€3,005
down €3,005 (-96.8%), from €3,103 to €98
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 | €768,438 | €709,609 | -€58,829 | -7.7% |
| Fixed assets | 21/28 | €40,252 | €6,901 | -€33,351 | -82.9% |
| Intangible fixed assets | 21 | €21,736 | €5,980 | -€15,756 | -72.5% |
| Tangible fixed assets | 22/27 | €18,516 | €922 | -€17,594 | -95.0% |
| Plant, machinery and equipment | 23 | €3,794 | €856 | -€2,938 | -77.4% |
| Furniture and vehicles | 24 | €14,722 | €66 | -€14,656 | -99.6% |
| Current assets | 29/58 | €728,186 | €702,707 | -€25,479 | -3.5% |
| Stocks and contracts in progress | 3 | €283,919 | €294,578 | +€10,658 | +3.8% |
| Stocks | 30/36 | €283,919 | €294,578 | +€10,658 | +3.8% |
| Amounts receivable within one year | 40/41 | €352,912 | €300,605 | -€52,306 | -14.8% |
| Trade receivables | 40 | €262,317 | €299,634 | +€37,317 | +14.2% |
| Other amounts receivable | 41 | €90,595 | €972 | -€89,623 | -98.9% |
| Cash at bank and in hand | 54/58 | €89,091 | €79,274 | -€9,817 | -11.0% |
| Deferred charges and accrued income | 490/1 | €2,264 | €28,250 | +€25,986 | +1,148% |
| Total equity and liabilities | 10/49 | €768,438 | €709,609 | -€58,829 | -7.7% |
| Equity | 10/15 | €540,110 | €326,093 | -€214,017 | -39.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €521,510 | €307,493 | -€214,017 | -41.0% |
| 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 | €519,650 | €305,633 | -€214,017 | -41.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €228,328 | €383,515 | +€155,188 | +68.0% |
| Amounts payable after more than one year | 17 | €31,126 | €10,958 | -€20,168 | -64.8% |
| Financial debts | 170/4 | €31,126 | €10,958 | -€20,168 | -64.8% |
| Amounts payable within one year | 42/48 | €197,202 | €372,557 | +€175,355 | +88.9% |
| Current portion of amounts payable after more than one year | 42 | €44,138 | €39,494 | -€4,644 | -10.5% |
| Trade debts | 44 | €105,448 | €113,115 | +€7,667 | +7.3% |
| Suppliers | 440/4 | €105,448 | €113,115 | +€7,667 | +7.3% |
| Taxes, remuneration and social security | 45 | €47,616 | €58,614 | +€10,998 | +23.1% |
| Taxes | 450/3 | €33,250 | €41,007 | +€7,757 | +23.3% |
| Remuneration and social security | 454/9 | €14,366 | €17,607 | +€3,242 | +22.6% |
| Other amounts payable | 47/48 | - | €161,334 | +€161,334 | |
| Remuneration, social security and pensions | 62 | €126,430 | €110,564 | -€15,866 | -12.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €64,209 | €19,010 | -€45,198 | -70.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,530 | €0 | -€2,530 | -100% |
| Other operating charges | 640/8 | €925 | €2,953 | +€2,027 | +219% |
| Gross operating margin | 9900 | €222,512 | €245,471 | +€22,958 | +10.3% |
| Operating profit (loss) | 9901 | €28,418 | €112,944 | +€84,525 | +297% |
| Financial income | 75/76B | €3,103 | €98 | -€3,005 | -96.8% |
| Recurring financial income | 75 | €3,103 | €98 | -€3,005 | -96.8% |
| Financial charges | 65/66B | €4,134 | €5,648 | +€1,515 | +36.6% |
| Recurring financial charges | 65 | €4,134 | €5,648 | +€1,515 | +36.6% |
| Profit (loss) for the period before taxes | 9903 | €27,388 | €107,394 | +€80,006 | +292% |
| Income taxes | 67/77 | €8,980 | €31,485 | +€22,505 | +251% |
| Profit (loss) for the period | 9904 | €18,408 | €75,909 | +€57,501 | +312% |
| Profit (loss) for the period to be appropriated | 9905 | €18,408 | €75,909 | +€57,501 | +312% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.