PURO CONSULTANT: 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 CONSULTANT
Largest movements
- Tangible fixed assets -€7,749
down €7,749 (-21.9%), from €35,334 to €27,585
of which Plant, machinery and equipment: -€8,788
- Receivables within one year -€4,161
down €4,161 (-19.1%), from €21,802 to €17,641
of which Trade receivables: -€6,846
- Cash +€3,988
up €3,988 (+8.9%), from €45,024 to €49,012
mainly Net result for the year (+€13,824) and Depreciation (+€9,957)
- Deferred charges and accrued income -€1,532
down €1,532 (-89.9%), from €1,704 to €172
- Tax, wage and social debts -€22,492
down €22,492 (-94.8%), from €23,725 to €1,233
of which Taxes: -€18,492
- Profit (loss) carried forward +€13,824
up €13,824 (+29.1%), from €47,483 to €61,307
- Other debts -€12,698
down €12,698 (-90.9%), from €13,972 to €1,274
- Trade debts +€6,288
up €6,288 (+264%), from €2,380 to €8,669
- Accrued charges and deferred income +€5,623
new in 2025: €5,623
- Gross operating margin -€35,602
down €35,602 (-53.6%), from €66,376 to €30,774
- Taxes -€8,427
down €8,427 (-64.2%), from €13,121 to €4,693
- Depreciation +€7,204
up €7,204 (+262%), from €2,753 to €9,957
- Financial charges -€732
down €732 (-27.8%), from €2,632 to €1,900
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 | €103,864 | €94,409 | -€9,454 | -9.1% |
| Fixed assets | 21/28 | €35,334 | €27,585 | -€7,749 | -21.9% |
| Tangible fixed assets | 22/27 | €35,334 | €27,585 | -€7,749 | -21.9% |
| Plant, machinery and equipment | 23 | €34,478 | €25,691 | -€8,788 | -25.5% |
| Furniture and vehicles | 24 | €855 | €1,894 | +€1,039 | +121% |
| Current assets | 29/58 | €68,530 | €66,824 | -€1,706 | -2.5% |
| Amounts receivable within one year | 40/41 | €21,802 | €17,641 | -€4,161 | -19.1% |
| Trade receivables | 40 | €16,829 | €9,983 | -€6,846 | -40.7% |
| Other amounts receivable | 41 | €4,973 | €7,658 | +€2,685 | +54.0% |
| Cash at bank and in hand | 54/58 | €45,024 | €49,012 | +€3,988 | +8.9% |
| Deferred charges and accrued income | 490/1 | €1,704 | €172 | -€1,532 | -89.9% |
| Total equity and liabilities | 10/49 | €103,864 | €94,409 | -€9,454 | -9.1% |
| Equity | 10/15 | €63,787 | €77,610 | +€13,824 | +21.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €11,303 | €11,303 | = | 0.0% |
| Distributable reserves | 133 | €11,303 | €11,303 | = | 0.0% |
| Profit (loss) carried forward | 14 | €47,483 | €61,307 | +€13,824 | +29.1% |
| Amounts payable | 17/49 | €40,077 | €16,799 | -€23,278 | -58.1% |
| Amounts payable within one year | 42/48 | €40,077 | €11,175 | -€28,901 | -72.1% |
| Trade debts | 44 | €2,380 | €8,669 | +€6,288 | +264% |
| Suppliers | 440/4 | €2,380 | €8,669 | +€6,288 | +264% |
| Taxes, remuneration and social security | 45 | €23,725 | €1,233 | -€22,492 | -94.8% |
| Taxes | 450/3 | €19,725 | €1,233 | -€18,492 | -93.7% |
| Remuneration and social security | 454/9 | €4,000 | - | -€4,000 | |
| Other amounts payable | 47/48 | €13,972 | €1,274 | -€12,698 | -90.9% |
| Accrued charges and deferred income | 492/3 | - | €5,623 | +€5,623 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,753 | €9,957 | +€7,204 | +262% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €66,376 | €30,774 | -€35,602 | -53.6% |
| Operating profit (loss) | 9901 | €63,236 | €20,417 | -€42,819 | -67.7% |
| Financial charges | 65/66B | €2,632 | €1,900 | -€732 | -27.8% |
| Recurring financial charges | 65 | €2,632 | €1,900 | -€732 | -27.8% |
| Profit (loss) for the period before taxes | 9903 | €60,604 | €18,517 | -€42,087 | -69.4% |
| Income taxes | 67/77 | €13,121 | €4,693 | -€8,427 | -64.2% |
| Profit (loss) for the period | 9904 | €47,483 | €13,824 | -€33,660 | -70.9% |
| Profit (loss) for the period to be appropriated | 9905 | €47,483 | €13,824 | -€33,660 | -70.9% |
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.