PURSON: 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.
PURSON
Largest movements
- Receivables within one year -€286,463
down €286,463 (-22.3%), from €1.3m to €996,646
of which Trade receivables: -€249,421
- Cash +€224,179
up €224,179 (+63.4%), from €353,632 to €577,812
mainly Net result for the year (+€380,000) and Receivables within one year (+€286,463)
- Tangible fixed assets -€45,637
down €45,637 (-9.4%), from €486,095 to €440,458
- Deferred charges and accrued income +€43,134
up €43,134 (+487%), from €8,862 to €51,997
- Trade debts -€214,337
down €214,337 (-26.9%), from €797,004 to €582,667
- Other debts +€199,203
up €199,203 (+36.0%), from €552,634 to €751,837
- Gross operating margin -€133,380
down €133,380 (-11.2%), from €1.2m to €1.1m
- Taxes -€49,983
down €49,983 (-27.5%), from €181,540 to €131,556
- Staff costs +€43,906
up €43,906 (+10.4%), from €423,157 to €467,064
- Write-downs +€22,500
new in 2025: €22,500
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 | €2,131,699 | €2,068,893 | -€62,806 | -2.9% |
| Fixed assets | 21/28 | €486,095 | €442,438 | -€43,657 | -9.0% |
| Tangible fixed assets | 22/27 | €486,095 | €440,458 | -€45,637 | -9.4% |
| Land and buildings | 22 | €430,463 | €412,648 | -€17,815 | -4.1% |
| Furniture and vehicles | 24 | €25,492 | €10,778 | -€14,714 | -57.7% |
| Other tangible fixed assets | 26 | €30,140 | €17,032 | -€13,108 | -43.5% |
| Financial fixed assets | 28 | - | €1,980 | +€1,980 | |
| Current assets | 29/58 | €1,645,604 | €1,626,455 | -€19,149 | -1.2% |
| Amounts receivable within one year | 40/41 | €1,283,109 | €996,646 | -€286,463 | -22.3% |
| Trade receivables | 40 | €1,106,653 | €857,232 | -€249,421 | -22.5% |
| Other amounts receivable | 41 | €176,456 | €139,414 | -€37,043 | -21.0% |
| Cash at bank and in hand | 54/58 | €353,632 | €577,812 | +€224,179 | +63.4% |
| Deferred charges and accrued income | 490/1 | €8,862 | €51,997 | +€43,134 | +487% |
| Total equity and liabilities | 10/49 | €2,131,699 | €2,068,893 | -€62,806 | -2.9% |
| Equity | 10/15 | €298,210 | €298,210 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €279,610 | €279,610 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €18,750 | €18,750 | = | 0.0% |
| Distributable reserves | 133 | €259,000 | €259,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €1,833,489 | €1,770,683 | -€62,806 | -3.4% |
| Amounts payable after more than one year | 17 | €291,164 | €270,538 | -€20,626 | -7.1% |
| Financial debts | 170/4 | €291,164 | €270,538 | -€20,626 | -7.1% |
| Amounts payable within one year | 42/48 | €1,542,326 | €1,500,145 | -€42,180 | -2.7% |
| Current portion of amounts payable after more than one year | 42 | €21,139 | €20,626 | -€513 | -2.4% |
| Financial debts | 43 | €51,522 | €39,723 | -€11,798 | -22.9% |
| Credit institutions | 430/8 | €51,522 | €39,723 | -€11,798 | -22.9% |
| Trade debts | 44 | €797,004 | €582,667 | -€214,337 | -26.9% |
| Suppliers | 440/4 | €797,004 | €582,667 | -€214,337 | -26.9% |
| Taxes, remuneration and social security | 45 | €120,028 | €105,292 | -€14,736 | -12.3% |
| Taxes | 450/3 | €77,879 | €63,108 | -€14,772 | -19.0% |
| Remuneration and social security | 454/9 | €42,149 | €42,185 | +€36 | +0.1% |
| Other amounts payable | 47/48 | €552,634 | €751,837 | +€199,203 | +36.0% |
| Non-recurring operating income | 76A | €11,913 | €974 | -€10,938 | -91.8% |
| Remuneration, social security and pensions | 62 | €423,157 | €467,064 | +€43,906 | +10.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €46,885 | €42,111 | -€4,774 | -10.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €22,500 | +€22,500 | |
| Other operating charges | 640/8 | €6,349 | €6,343 | -€6 | -0.1% |
| Gross operating margin | 9900 | €1,194,552 | €1,061,172 | -€133,380 | -11.2% |
| Operating profit (loss) | 9901 | €718,161 | €523,155 | -€195,006 | -27.2% |
| Financial income | 75/76B | €986 | €21 | -€964 | -97.8% |
| Recurring financial income | 75 | €986 | €21 | -€964 | -97.8% |
| Financial charges | 65/66B | €11,972 | €11,620 | -€352 | -2.9% |
| Recurring financial charges | 65 | €11,972 | €11,620 | -€352 | -2.9% |
| Profit (loss) for the period before taxes | 9903 | €707,175 | €511,556 | -€195,618 | -27.7% |
| Income taxes | 67/77 | €181,540 | €131,556 | -€49,983 | -27.5% |
| Profit (loss) for the period | 9904 | €525,635 | €380,000 | -€145,635 | -27.7% |
| Transfer from tax-exempt reserves | 789 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €525,635 | €380,000 | -€145,635 | -27.7% |
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 13 October 2026 via checked.be.