Puro Development: 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.
Puro Development
Largest movements
- Receivables within one year -€64,957
down €64,957 (-72.4%), from €89,736 to €24,779
of which Other amounts receivable: -€60,749
- Cash +€48,283
up €48,283 (+2740.4%), from €1,762 to €50,045
mainly Receivables within one year (+€64,957) and Depreciation (+€1,151)
- Tangible fixed assets +€1,125
up €1,125 (+43.4%), from €2,593 to €3,718
- Reserves -€7,529
down €7,529 (-14.6%), from €51,441 to €43,912
of which Distributable reserves: -€5,669
- Tax, wage and social debts -€5,765
down €5,765 (-84.7%), from €6,808 to €1,043
- Trade debts -€1,160
down €1,160 (-7.1%), from €16,236 to €15,077
- Gross operating margin -€7,125
down €7,125, from €1,153 to -€5,973
- Financial income -€2,543
down €2,543 (-53.8%), from €4,729 to €2,187
- Taxes -€687
down €687 (-78.5%), from €875 to €188
- Financial charges -€372
down €372 (-29.3%), from €1,268 to €896
- Other operating charges -€241
down €241 (-13.8%), from €1,748 to €1,508
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €94,091 | €79,304 | -€14,786 | -15.7% |
| Fixed assets | 21/28 | €2,593 | €3,718 | +€1,125 | +43.4% |
| Tangible fixed assets | 22/27 | €2,593 | €3,718 | +€1,125 | +43.4% |
| Furniture and vehicles | 24 | €2,593 | €3,718 | +€1,125 | +43.4% |
| Current assets | 29/58 | €91,498 | €75,586 | -€15,912 | -17.4% |
| Amounts receivable within one year | 40/41 | €89,736 | €24,779 | -€64,957 | -72.4% |
| Trade receivables | 40 | €16,744 | €12,537 | -€4,207 | -25.1% |
| Other amounts receivable | 41 | €72,991 | €12,242 | -€60,749 | -83.2% |
| Cash at bank and in hand | 54/58 | €1,762 | €50,045 | +€48,283 | +2740.4% |
| Deferred charges and accrued income | 490/1 | - | €762 | +€762 | |
| Total equity and liabilities | 10/49 | €94,091 | €79,304 | -€14,786 | -15.7% |
| Equity | 10/15 | €70,041 | €62,512 | -€7,529 | -10.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €51,441 | €43,912 | -€7,529 | -14.6% |
| Non-distributable reserves | 130/1 | €1,860 | €0 | -€1,860 | -100.0% |
| Reserves not available under the articles | 1311 | €1,860 | €0 | -€1,860 | -100.0% |
| Distributable reserves | 133 | €49,581 | €43,912 | -€5,669 | -11.4% |
| Amounts payable | 17/49 | €24,050 | €16,792 | -€7,257 | -30.2% |
| Amounts payable within one year | 42/48 | €24,050 | €16,792 | -€7,257 | -30.2% |
| Trade debts | 44 | €16,236 | €15,077 | -€1,160 | -7.1% |
| Suppliers | 440/4 | €16,236 | €15,077 | -€1,160 | -7.1% |
| Advances received on contracts in progress | 46 | €0 | €429 | +€429 | |
| Taxes, remuneration and social security | 45 | €6,808 | €1,043 | -€5,765 | -84.7% |
| Taxes | 450/3 | €6,808 | €1,043 | -€5,765 | -84.7% |
| Other amounts payable | 47/48 | €1,005 | €244 | -€761 | -75.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,197 | €1,151 | -€46 | -3.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | - | = | |
| Other operating charges | 640/8 | €1,748 | €1,508 | -€241 | -13.8% |
| Gross operating margin | 9900 | €1,153 | -€5,973 | -€7,125 | |
| Operating profit (loss) | 9901 | -€1,792 | -€8,631 | -€6,839 | -381.6% |
| Financial income | 75/76B | €4,729 | €2,187 | -€2,543 | -53.8% |
| Recurring financial income | 75 | €4,729 | €2,187 | -€2,543 | -53.8% |
| Financial charges | 65/66B | €1,268 | €896 | -€372 | -29.3% |
| Recurring financial charges | 65 | €1,268 | €896 | -€372 | -29.3% |
| Profit (loss) for the period before taxes | 9903 | €1,669 | -€7,341 | -€9,010 | |
| Income taxes | 67/77 | €875 | €188 | -€687 | -78.5% |
| Profit (loss) for the period | 9904 | €794 | -€7,529 | -€8,323 | |
| Profit (loss) for the period to be appropriated | 9905 | €794 | -€7,529 | -€8,323 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.