PURPER: 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.
PURPER
Largest movements
- Tangible fixed assets -€21,157
down €21,157 (-6.6%), from €320,483 to €299,326
of which Land and buildings: -€20,315
- Cash +€14,063
up €14,063 (+181.9%), from €7,731 to €21,794
mainly Current portion of long-term debt (+€46,496) and Depreciation (+€21,157)
- Debts after one year -€92,715
down €92,715 (-29.4%), from €315,885 to €223,170
- Current portion of long-term debt +€46,496
new in 2025: €46,496
- Trade debts +€14,684
new in 2025: €14,684
- Profit (loss) carried forward +€11,549
up €11,549, from -€11,549 to €0
- Reserves +€8,333
up €8,333 (+35.7%), from €23,358 to €31,691
of which Distributable reserves: +€6,044
- Financial charges -€13,547
down €13,547 (-70.3%), from €19,258 to €5,712
- Gross operating margin +€4,781
up €4,781 (+8.8%), from €54,410 to €59,191
- Depreciation -€3,619
down €3,619 (-14.6%), from €24,776 to €21,157
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 | €397,743 | €387,447 | -€10,296 | -2.6% |
| Fixed assets | 21/28 | €320,483 | €299,326 | -€21,157 | -6.6% |
| Tangible fixed assets | 22/27 | €320,483 | €299,326 | -€21,157 | -6.6% |
| Land and buildings | 22 | €311,215 | €290,900 | -€20,315 | -6.5% |
| Furniture and vehicles | 24 | €9,268 | €8,426 | -€843 | -9.1% |
| Current assets | 29/58 | €77,260 | €88,121 | +€10,861 | +14.1% |
| Amounts receivable within one year | 40/41 | €62,428 | €59,235 | -€3,193 | -5.1% |
| Trade receivables | 40 | €18,428 | €15,235 | -€3,193 | -17.3% |
| Other amounts receivable | 41 | €44,000 | €44,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €7,731 | €21,794 | +€14,063 | +181.9% |
| Deferred charges and accrued income | 490/1 | €7,100 | €7,092 | -€8 | -0.1% |
| Total equity and liabilities | 10/49 | €397,743 | €387,447 | -€10,296 | -2.6% |
| Equity | 10/15 | €73,809 | €93,691 | +€19,882 | +26.9% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €23,358 | €31,691 | +€8,333 | +35.7% |
| Non-distributable reserves | 130/1 | €3,911 | €6,200 | +€2,289 | +58.5% |
| Legal reserve | 130 | €3,911 | €6,200 | +€2,289 | +58.5% |
| Distributable reserves | 133 | €19,447 | €25,491 | +€6,044 | +31.1% |
| Profit (loss) carried forward | 14 | -€11,549 | €0 | +€11,549 | |
| Amounts payable | 17/49 | €323,934 | €293,756 | -€30,177 | -9.3% |
| Amounts payable after more than one year | 17 | €315,885 | €223,170 | -€92,715 | -29.4% |
| Financial debts | 170/4 | €315,885 | €223,170 | -€92,715 | -29.4% |
| Amounts payable within one year | 42/48 | €8,048 | €70,586 | +€62,538 | +777.0% |
| Current portion of amounts payable after more than one year | 42 | - | €46,496 | +€46,496 | |
| Trade debts | 44 | - | €14,684 | +€14,684 | |
| Suppliers | 440/4 | - | €14,684 | +€14,684 | |
| Taxes, remuneration and social security | 45 | - | €1,358 | +€1,358 | |
| Taxes | 450/3 | - | €1,358 | +€1,358 | |
| Other amounts payable | 47/48 | €8,048 | €8,048 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,776 | €21,157 | -€3,619 | -14.6% |
| Other operating charges | 640/8 | €6,621 | €6,942 | +€321 | +4.8% |
| Gross operating margin | 9900 | €54,410 | €59,191 | +€4,781 | +8.8% |
| Operating profit (loss) | 9901 | €23,013 | €31,092 | +€8,079 | +35.1% |
| Financial income | 75/76B | €0 | €50 | +€50 | +25090.0% |
| Recurring financial income | 75 | €0 | €50 | +€50 | +25090.0% |
| Financial charges | 65/66B | €19,258 | €5,712 | -€13,547 | -70.3% |
| Recurring financial charges | 65 | €19,258 | €5,712 | -€13,547 | -70.3% |
| Profit (loss) for the period before taxes | 9903 | €3,755 | €25,431 | +€21,676 | +577.3% |
| Income taxes | 67/77 | €5,000 | €5,549 | +€549 | +11.0% |
| Profit (loss) for the period | 9904 | -€1,245 | €19,882 | +€21,127 | |
| Transfer from tax-exempt reserves | 789 | €6,631 | €0 | -€6,631 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €5,386 | €19,882 | +€14,495 | +269.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.