PurpleTree: 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.
PurpleTree
Largest movements
- Cash -€55,139
down €55,139 (-57.0%), from €96,764 to €41,625
mainly Contributions, distributions and other (-€43,681) and Debts after one year (-€26,116)
- Tangible fixed assets -€11,898
down €11,898 (-5.2%), from €228,688 to €216,790
of which Land and buildings: -€11,437
- Receivables within one year +€10,109
up €10,109 (+28.2%), from €35,832 to €45,942
of which Other amounts receivable: +€13,522
- Debts after one year -€26,116
down €26,116 (-28.9%), from €90,406 to €64,290
- Tax, wage and social debts -€16,510
down €16,510 (-40.4%), from €40,859 to €24,349
- Reserves -€7,724
down €7,724 (-4.1%), from €186,739 to €179,016
of which Distributable reserves: -€7,724
- Trade debts -€7,280
down €7,280 (-58.6%), from €12,416 to €5,136
- Gross operating margin -€17,775
down €17,775 (-18.2%), from €97,767 to €79,993
- Taxes -€5,008
down €5,008 (-21.8%), from €22,950 to €17,942
- Staff costs +€2,566
new in 2024: €2,566
- Depreciation +€1,348
up €1,348 (+8.8%), from €15,376 to €16,724
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €362,359 | €305,107 | -€57,252 | -15.8% |
| Fixed assets | 21/28 | €229,438 | €217,540 | -€11,898 | -5.2% |
| Tangible fixed assets | 22/27 | €228,688 | €216,790 | -€11,898 | -5.2% |
| Land and buildings | 22 | €195,710 | €184,273 | -€11,437 | -5.8% |
| Plant, machinery and equipment | 23 | €5,797 | €6,613 | +€816 | +14.1% |
| Furniture and vehicles | 24 | €27,181 | €25,904 | -€1,277 | -4.7% |
| Financial fixed assets | 28 | €750 | €750 | = | 0.0% |
| Current assets | 29/58 | €132,921 | €87,567 | -€45,354 | -34.1% |
| Amounts receivable within one year | 40/41 | €35,832 | €45,942 | +€10,109 | +28.2% |
| Trade receivables | 40 | €32,552 | €29,139 | -€3,412 | -10.5% |
| Other amounts receivable | 41 | €3,281 | €16,802 | +€13,522 | +412% |
| Cash at bank and in hand | 54/58 | €96,764 | €41,625 | -€55,139 | -57.0% |
| Deferred charges and accrued income | 490/1 | €325 | - | -€325 | |
| Total equity and liabilities | 10/49 | €362,359 | €305,107 | -€57,252 | -15.8% |
| Equity | 10/15 | €192,939 | €185,216 | -€7,724 | -4.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €186,739 | €179,016 | -€7,724 | -4.1% |
| Non-distributable reserves | 130/1 | €2,299 | €2,299 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,299 | €2,299 | = | 0.0% |
| Distributable reserves | 133 | €184,440 | €176,717 | -€7,724 | -4.2% |
| Amounts payable | 17/49 | €169,420 | €119,892 | -€49,528 | -29.2% |
| Amounts payable after more than one year | 17 | €90,406 | €64,290 | -€26,116 | -28.9% |
| Financial debts | 170/4 | €90,406 | €64,290 | -€26,116 | -28.9% |
| Amounts payable within one year | 42/48 | €79,013 | €55,602 | -€23,412 | -29.6% |
| Current portion of amounts payable after more than one year | 42 | €25,738 | €26,116 | +€378 | +1.5% |
| Trade debts | 44 | €12,416 | €5,136 | -€7,280 | -58.6% |
| Suppliers | 440/4 | €12,416 | €5,136 | -€7,280 | -58.6% |
| Taxes, remuneration and social security | 45 | €40,859 | €24,349 | -€16,510 | -40.4% |
| Taxes | 450/3 | €40,859 | €24,349 | -€16,510 | -40.4% |
| Non-recurring operating income | 76A | €7,997 | - | -€7,997 | |
| Remuneration, social security and pensions | 62 | - | €2,566 | +€2,566 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,376 | €16,724 | +€1,348 | +8.8% |
| Other operating charges | 640/8 | €3,249 | €2,335 | -€914 | -28.1% |
| Gross operating margin | 9900 | €97,767 | €79,993 | -€17,775 | -18.2% |
| Operating profit (loss) | 9901 | €79,142 | €58,368 | -€20,774 | -26.2% |
| Financial charges | 65/66B | €5,178 | €4,469 | -€709 | -13.7% |
| Recurring financial charges | 65 | €5,178 | €4,469 | -€709 | -13.7% |
| Profit (loss) for the period before taxes | 9903 | €73,964 | €53,899 | -€20,065 | -27.1% |
| Income taxes | 67/77 | €22,950 | €17,942 | -€5,008 | -21.8% |
| Profit (loss) for the period | 9904 | €51,014 | €35,957 | -€15,057 | -29.5% |
| Profit (loss) for the period to be appropriated | 9905 | €51,014 | €35,957 | -€15,057 | -29.5% |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.