Purosan: 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.
Purosan
Largest movements
- Receivables within one year +€38,256
up €38,256 (+31.2%), from €122,776 to €161,032
of which Trade receivables: +€36,801
- Cash +€4,778
up €4,778 (+17.2%), from €27,820 to €32,598
mainly Net result for the year (+€90,303) and Depreciation (+€4,098)
- Deferred charges and accrued income +€3,082
new in 2025: €3,082
- Intangible fixed assets -€2,286
down €2,286 (-20.0%), from €11,429 to €9,143
- Profit (loss) carried forward +€55,259
up €55,259, from -€55,259 to €0
- Reserves +€35,044
up €35,044 (+37.4%), from €93,622 to €128,666
of which Distributable reserves: +€35,044
- Short-term financial debts -€15,326
down €15,326 (-96.5%), from €15,888 to €563
- Trade debts -€13,495
down €13,495 (-17.9%), from €75,355 to €61,860
- Other debts -€11,765
down €11,765 (-81.8%), from €14,379 to €2,614
- Gross operating margin +€25,388
up €25,388 (+34.7%), from €73,237 to €98,625
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 | €166,878 | €212,253 | +€45,375 | +27.2% |
| Fixed assets | 21/28 | €16,282 | €15,541 | -€741 | -4.6% |
| Intangible fixed assets | 21 | €11,429 | €9,143 | -€2,286 | -20.0% |
| Tangible fixed assets | 22/27 | €4,853 | €6,398 | +€1,545 | +31.8% |
| Plant, machinery and equipment | 23 | €700 | €600 | -€100 | -14.3% |
| Furniture and vehicles | 24 | €4,153 | €5,798 | +€1,645 | +39.6% |
| Current assets | 29/58 | €150,596 | €196,712 | +€46,116 | +30.6% |
| Amounts receivable within one year | 40/41 | €122,776 | €161,032 | +€38,256 | +31.2% |
| Trade receivables | 40 | €118,134 | €154,935 | +€36,801 | +31.2% |
| Other amounts receivable | 41 | €4,642 | €6,097 | +€1,455 | +31.3% |
| Cash at bank and in hand | 54/58 | €27,820 | €32,598 | +€4,778 | +17.2% |
| Deferred charges and accrued income | 490/1 | - | €3,082 | +€3,082 | |
| Total equity and liabilities | 10/49 | €166,878 | €212,253 | +€45,375 | +27.2% |
| Equity | 10/15 | €56,913 | €147,216 | +€90,303 | +158.7% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Capital | 10 | €18,550 | - | -€18,550 | |
| Issued capital | 100 | €18,550 | - | -€18,550 | |
| Reserves | 13 | €93,622 | €128,666 | +€35,044 | +37.4% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Legal reserve | 130 | €1,855 | - | -€1,855 | |
| Reserves not available under the articles | 1311 | - | €1,855 | +€1,855 | |
| Tax-exempt reserves | 132 | €91,767 | €91,767 | = | 0.0% |
| Distributable reserves | 133 | - | €35,044 | +€35,044 | |
| Profit (loss) carried forward | 14 | -€55,259 | €0 | +€55,259 | |
| Amounts payable | 17/49 | €109,965 | €65,037 | -€44,928 | -40.9% |
| Amounts payable within one year | 42/48 | €109,762 | €65,037 | -€44,725 | -40.7% |
| Current portion of amounts payable after more than one year | 42 | €2,386 | €0 | -€2,386 | -100.0% |
| Financial debts | 43 | €15,888 | €563 | -€15,326 | -96.5% |
| Credit institutions | 430/8 | €15,888 | €563 | -€15,326 | -96.5% |
| Trade debts | 44 | €75,355 | €61,860 | -€13,495 | -17.9% |
| Suppliers | 440/4 | €75,355 | €61,860 | -€13,495 | -17.9% |
| Taxes, remuneration and social security | 45 | €1,753 | €0 | -€1,753 | -100.0% |
| Taxes | 450/3 | €1,753 | - | -€1,753 | |
| Remuneration and social security | 454/9 | - | €0 | = | |
| Other amounts payable | 47/48 | €14,379 | €2,614 | -€11,765 | -81.8% |
| Accrued charges and deferred income | 492/3 | €203 | €0 | -€203 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,195 | €4,098 | +€903 | +28.3% |
| Other operating charges | 640/8 | €1,521 | €1,386 | -€135 | -8.9% |
| Gross operating margin | 9900 | €73,237 | €98,625 | +€25,388 | +34.7% |
| Operating profit (loss) | 9901 | €68,521 | €93,142 | +€24,620 | +35.9% |
| Financial income | 75/76B | €7 | €47 | +€40 | +602.5% |
| Recurring financial income | 75 | €7 | €47 | +€40 | +602.5% |
| Financial charges | 65/66B | €3,375 | €2,808 | -€567 | -16.8% |
| Recurring financial charges | 65 | €3,375 | €2,808 | -€567 | -16.8% |
| Profit (loss) for the period before taxes | 9903 | €65,153 | €90,381 | +€25,228 | +38.7% |
| Income taxes | 67/77 | - | €78 | +€78 | |
| Profit (loss) for the period | 9904 | €65,153 | €90,303 | +€25,150 | +38.6% |
| Profit (loss) for the period to be appropriated | 9905 | €65,153 | €90,303 | +€25,150 | +38.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.