PURQUAPA: 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.
PURQUAPA
Largest movements
- Cash -€27,654
down €27,654 (-63.0%), from €43,862 to €16,208
mainly Tax, wage and social debts (-€36,504) and Debts after one year (-€12,832)
- Tangible fixed assets -€17,060
down €17,060 (-37.7%), from €45,278 to €28,218
of which Leasing and similar rights: -€13,294
- Receivables within one year -€12,313
down €12,313 (-29.0%), from €42,465 to €30,152
of which Trade receivables: -€16,751
- Deferred charges and accrued income -€2,001
down €2,001 (-36.3%), from €5,508 to €3,507
- Tax, wage and social debts -€36,504
down €36,504 (-61.2%), from €59,680 to €23,176
of which Remuneration and social security: -€30,851
- Debts after one year -€12,832
down €12,832 (-59.2%), from €21,688 to €8,856
- Profit (loss) carried forward -€6,190
down €6,190 (-38.4%), from €16,100 to €9,910
- Other debts -€3,386
down €3,386 (-27.0%), from €12,557 to €9,171
- Current portion of long-term debt -€1,935
down €1,935 (-13.5%), from €14,302 to €12,367
- Gross operating margin -€83,728
down €83,728 (-40.1%), from €208,931 to €125,203
- Staff costs -€67,917
down €67,917 (-38.2%), from €177,680 to €109,763
- Taxes -€5,138
down €5,138 (-96.7%), from €5,312 to €173
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.
Derived cash bridge
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 | €137,113 | €78,086 | -€59,027 | -43.1% |
| Fixed assets | 21/28 | €45,278 | €28,218 | -€17,060 | -37.7% |
| Tangible fixed assets | 22/27 | €45,278 | €28,218 | -€17,060 | -37.7% |
| Plant, machinery and equipment | 23 | €2,272 | €736 | -€1,537 | -67.6% |
| Furniture and vehicles | 24 | €5,676 | €3,447 | -€2,230 | -39.3% |
| Leasing and similar rights | 25 | €37,330 | €24,036 | -€13,294 | -35.6% |
| Current assets | 29/58 | €91,835 | €49,867 | -€41,968 | -45.7% |
| Amounts receivable within one year | 40/41 | €42,465 | €30,152 | -€12,313 | -29.0% |
| Trade receivables | 40 | €42,215 | €25,464 | -€16,751 | -39.7% |
| Other amounts receivable | 41 | €250 | €4,688 | +€4,439 | +1,776% |
| Cash at bank and in hand | 54/58 | €43,862 | €16,208 | -€27,654 | -63.0% |
| Deferred charges and accrued income | 490/1 | €5,508 | €3,507 | -€2,001 | -36.3% |
| Total equity and liabilities | 10/49 | €137,113 | €78,086 | -€59,027 | -43.1% |
| Equity | 10/15 | €18,600 | €12,410 | -€6,190 | -33.3% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,100 | €9,910 | -€6,190 | -38.4% |
| Amounts payable | 17/49 | €118,513 | €65,676 | -€52,837 | -44.6% |
| Amounts payable after more than one year | 17 | €21,688 | €8,856 | -€12,832 | -59.2% |
| Financial debts | 170/4 | €21,688 | €8,856 | -€12,832 | -59.2% |
| Amounts payable within one year | 42/48 | €96,825 | €56,820 | -€40,005 | -41.3% |
| Current portion of amounts payable after more than one year | 42 | €14,302 | €12,367 | -€1,935 | -13.5% |
| Trade debts | 44 | €10,287 | €12,106 | +€1,819 | +17.7% |
| Suppliers | 440/4 | €10,287 | €12,106 | +€1,819 | +17.7% |
| Taxes, remuneration and social security | 45 | €59,680 | €23,176 | -€36,504 | -61.2% |
| Taxes | 450/3 | €16,898 | €11,245 | -€5,653 | -33.5% |
| Remuneration and social security | 454/9 | €42,782 | €11,931 | -€30,851 | -72.1% |
| Other amounts payable | 47/48 | €12,557 | €9,171 | -€3,386 | -27.0% |
| Remuneration, social security and pensions | 62 | €177,680 | €109,763 | -€67,917 | -38.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,530 | €17,060 | -€1,471 | -7.9% |
| Other operating charges | 640/8 | €2,876 | €3,321 | +€445 | +15.5% |
| Gross operating margin | 9900 | €208,931 | €125,203 | -€83,728 | -40.1% |
| Operating profit (loss) | 9901 | €9,844 | -€4,940 | -€14,785 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,552 | €1,076 | -€475 | -30.6% |
| Recurring financial charges | 65 | €1,552 | €1,076 | -€475 | -30.6% |
| Profit (loss) for the period before taxes | 9903 | €8,293 | -€6,017 | -€14,309 | |
| Income taxes | 67/77 | €5,312 | €173 | -€5,138 | -96.7% |
| Profit (loss) for the period | 9904 | €2,981 | -€6,190 | -€9,171 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,981 | -€6,190 | -€9,171 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.