Purpose Law: 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.
Purpose Law
Largest movements
- Cash -€25,317
down €25,317 (-56.6%), from €44,765 to €19,449
mainly Contributions, distributions and other (-€50,000) and Investment in fixed assets (net) (-€488)
- Receivables within one year -€5,100
down €5,100 (-44.3%), from €11,500 to €6,400
of which Other amounts receivable: -€7,655
- Profit (loss) carried forward -€41,126
down €41,126 (-74.2%), from €55,403 to €14,277
- Other debts +€7,110
up €7,110, from €0 to €7,110
- Tax, wage and social debts +€2,825
up €2,825, from €0 to €2,825
- Gross operating margin +€12,684
up €12,684 (+777.4%), from €1,632 to €14,315
- Taxes +€3,284
up €3,284 (+1209.4%), from €272 to €3,556
- Financial income -€477
down €477 (-100.0%), from €477 to €0
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 | €58,018 | €27,144 | -€30,874 | -53.2% |
| Fixed assets | 21/28 | €1,753 | €1,295 | -€457 | -26.1% |
| Tangible fixed assets | 22/27 | €1,753 | €1,295 | -€457 | -26.1% |
| Furniture and vehicles | 24 | €1,753 | €1,295 | -€457 | -26.1% |
| Current assets | 29/58 | €56,266 | €25,849 | -€30,417 | -54.1% |
| Amounts receivable within one year | 40/41 | €11,500 | €6,400 | -€5,100 | -44.3% |
| Trade receivables | 40 | €0 | €2,555 | +€2,555 | |
| Other amounts receivable | 41 | €11,500 | €3,845 | -€7,655 | -66.6% |
| Cash at bank and in hand | 54/58 | €44,765 | €19,449 | -€25,317 | -56.6% |
| Total equity and liabilities | 10/49 | €58,018 | €27,144 | -€30,874 | -53.2% |
| Equity | 10/15 | €57,403 | €16,277 | -€41,126 | -71.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €55,403 | €14,277 | -€41,126 | -74.2% |
| Amounts payable | 17/49 | €616 | €10,867 | +€10,251 | +1665.3% |
| Amounts payable within one year | 42/48 | €616 | €10,867 | +€10,251 | +1665.3% |
| Trade debts | 44 | €616 | €932 | +€316 | +51.3% |
| Suppliers | 440/4 | €616 | €932 | +€316 | +51.3% |
| Taxes, remuneration and social security | 45 | €0 | €2,825 | +€2,825 | |
| Taxes | 450/3 | €0 | €2,825 | +€2,825 | |
| Other amounts payable | 47/48 | €0 | €7,110 | +€7,110 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €861 | €945 | +€85 | +9.8% |
| Other operating charges | 640/8 | €529 | €545 | +€17 | +3.2% |
| Non-recurring operating charges | 66A | - | €360 | +€360 | |
| Gross operating margin | 9900 | €1,632 | €14,315 | +€12,684 | +777.4% |
| Operating profit (loss) | 9901 | €242 | €12,465 | +€12,223 | +5043.1% |
| Financial income | 75/76B | €477 | €0 | -€477 | -100.0% |
| Recurring financial income | 75 | €477 | €0 | -€477 | -100.0% |
| Financial charges | 65/66B | €91 | €35 | -€56 | -61.5% |
| Recurring financial charges | 65 | €91 | €35 | -€56 | -61.5% |
| Profit (loss) for the period before taxes | 9903 | €629 | €12,430 | +€11,802 | +1876.3% |
| Income taxes | 67/77 | €272 | €3,556 | +€3,284 | +1209.4% |
| Profit (loss) for the period | 9904 | €357 | €8,874 | +€8,517 | +2383.1% |
| Profit (loss) for the period to be appropriated | 9905 | €357 | €8,874 | +€8,517 | +2383.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.