PURRANT: 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.
PURRANT
Largest movements
- Cash -€22,196
down €22,196 (-56.2%), from €39,479 to €17,283
mainly Current investments (-€20,188) and Receivables within one year (-€7,766)
- Current investments +€20,188
up €20,188 (+67.3%), from €29,998 to €50,187
- Receivables within one year +€7,766
up €7,766 (+43.3%), from €17,932 to €25,698
of which Trade receivables: +€4,275
- Tangible fixed assets -€6,237
down €6,237 (-26.3%), from €23,693 to €17,456
- Reserves +€7,657
up €7,657 (+11.2%), from €68,635 to €76,292
- Debts after one year -€5,449
down €5,449 (-43.9%), from €12,413 to €6,964
- Tax, wage and social debts -€3,659
down €3,659 (-31.7%), from €11,529 to €7,869
of which Taxes: -€3,659
- Other debts +€1,484
up €1,484 (+56.9%), from €2,608 to €4,092
- Gross operating margin -€16,750
down €16,750 (-45.9%), from €36,504 to €19,753
- Taxes -€3,235
down €3,235 (-55.5%), from €5,824 to €2,590
- Depreciation +€593
up €593 (+8.7%), from €6,837 to €7,429
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.
Cash bridge derived
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 | €111,310 | €111,210 | -€100 | -0.1% |
| Fixed assets | 21/28 | €23,693 | €17,456 | -€6,237 | -26.3% |
| Tangible fixed assets | 22/27 | €23,693 | €17,456 | -€6,237 | -26.3% |
| Furniture and vehicles | 24 | €23,693 | €17,456 | -€6,237 | -26.3% |
| Current assets | 29/58 | €87,617 | €93,754 | +€6,137 | +7.0% |
| Amounts receivable within one year | 40/41 | €17,932 | €25,698 | +€7,766 | +43.3% |
| Trade receivables | 40 | €17,932 | €22,207 | +€4,275 | +23.8% |
| Other amounts receivable | 41 | - | €3,491 | +€3,491 | |
| Current investments | 50/53 | €29,998 | €50,187 | +€20,188 | +67.3% |
| Cash at bank and in hand | 54/58 | €39,479 | €17,283 | -€22,196 | -56.2% |
| Deferred charges and accrued income | 490/1 | €208 | €587 | +€379 | +182.5% |
| Total equity and liabilities | 10/49 | €111,310 | €111,210 | -€100 | -0.1% |
| Equity | 10/15 | €78,635 | €86,292 | +€7,657 | +9.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €68,635 | €76,292 | +€7,657 | +11.2% |
| Distributable reserves | 133 | €68,635 | €76,292 | +€7,657 | +11.2% |
| Amounts payable | 17/49 | €32,674 | €24,918 | -€7,757 | -23.7% |
| Amounts payable after more than one year | 17 | €12,413 | €6,964 | -€5,449 | -43.9% |
| Financial debts | 170/4 | €12,413 | €6,964 | -€5,449 | -43.9% |
| Amounts payable within one year | 42/48 | €19,911 | €17,604 | -€2,307 | -11.6% |
| Current portion of amounts payable after more than one year | 42 | €5,344 | €5,449 | +€106 | +2.0% |
| Trade debts | 44 | €431 | €194 | -€238 | -55.1% |
| Suppliers | 440/4 | €431 | €194 | -€238 | -55.1% |
| Taxes, remuneration and social security | 45 | €11,529 | €7,869 | -€3,659 | -31.7% |
| Taxes | 450/3 | €9,529 | €5,869 | -€3,659 | -38.4% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €2,608 | €4,092 | +€1,484 | +56.9% |
| Accrued charges and deferred income | 492/3 | €350 | €350 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,837 | €7,429 | +€593 | +8.7% |
| Other operating charges | 640/8 | €62 | €62 | = | 0.0% |
| Gross operating margin | 9900 | €36,504 | €19,753 | -€16,750 | -45.9% |
| Operating profit (loss) | 9901 | €29,605 | €12,262 | -€17,343 | -58.6% |
| Financial income | 75/76B | €19 | €270 | +€250 | +1305.0% |
| Recurring financial income | 75 | €19 | €270 | +€250 | +1305.0% |
| Financial charges | 65/66B | €533 | €485 | -€47 | -8.9% |
| Recurring financial charges | 65 | €533 | €485 | -€47 | -8.9% |
| Profit (loss) for the period before taxes | 9903 | €29,091 | €12,046 | -€17,045 | -58.6% |
| Income taxes | 67/77 | €5,824 | €2,590 | -€3,235 | -55.5% |
| Profit (loss) for the period | 9904 | €23,267 | €9,457 | -€13,810 | -59.4% |
| Profit (loss) for the period to be appropriated | 9905 | €23,267 | €9,457 | -€13,810 | -59.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.