PURUS: 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.
PURUS
Largest movements
- Cash +€18,403
up €18,403 (+40.7%), from €45,247 to €63,650
mainly Net result for the year (+€7,238) and Other debts (+€6,520)
- Tangible fixed assets -€5,526
down €5,526 (-41.9%), from €13,201 to €7,675
- Reserves +€7,238
up €7,238 (+21.0%), from €34,479 to €41,718
- Other debts +€6,520
up €6,520 (+84.2%), from €7,741 to €14,261
- Gross operating margin -€783
down €783 (-3.7%), from €21,322 to €20,540
- Taxes -€382
down €382 (-5.9%), from €6,506 to €6,124
- Financial charges +€318
up €318 (+59.4%), from €534 to €852
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 | €63,312 | €76,583 | +€13,271 | +21.0% |
| Fixed assets | 21/28 | €13,201 | €7,675 | -€5,526 | -41.9% |
| Tangible fixed assets | 22/27 | €13,201 | €7,675 | -€5,526 | -41.9% |
| Furniture and vehicles | 24 | €13,201 | €7,675 | -€5,526 | -41.9% |
| Current assets | 29/58 | €50,111 | €68,908 | +€18,797 | +37.5% |
| Amounts receivable within one year | 40/41 | €3,733 | €3,707 | -€26 | -0.7% |
| Trade receivables | 40 | €2,416 | €2,828 | +€412 | +17.0% |
| Other amounts receivable | 41 | €1,318 | €880 | -€438 | -33.2% |
| Cash at bank and in hand | 54/58 | €45,247 | €63,650 | +€18,403 | +40.7% |
| Deferred charges and accrued income | 490/1 | €1,130 | €1,550 | +€420 | +37.1% |
| Total equity and liabilities | 10/49 | €63,312 | €76,583 | +€13,271 | +21.0% |
| Equity | 10/15 | €53,079 | €60,318 | +€7,238 | +13.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €34,479 | €41,718 | +€7,238 | +21.0% |
| Distributable reserves | 133 | €34,479 | €41,718 | +€7,238 | +21.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €10,233 | €16,265 | +€6,033 | +59.0% |
| Amounts payable within one year | 42/48 | €10,233 | €16,265 | +€6,033 | +59.0% |
| Trade debts | 44 | €1,016 | €372 | -€644 | -63.4% |
| Suppliers | 440/4 | €1,016 | €372 | -€644 | -63.4% |
| Taxes, remuneration and social security | 45 | €1,476 | €1,633 | +€157 | +10.6% |
| Taxes | 450/3 | €1,476 | €1,633 | +€157 | +10.6% |
| Other amounts payable | 47/48 | €7,741 | €14,261 | +€6,520 | +84.2% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,526 | €5,526 | = | 0.0% |
| Other operating charges | 640/8 | €1,004 | €1,033 | +€29 | +2.8% |
| Gross operating margin | 9900 | €21,322 | €20,540 | -€783 | -3.7% |
| Operating profit (loss) | 9901 | €14,792 | €13,981 | -€811 | -5.5% |
| Financial income | 75/76B | €188 | €233 | +€46 | +24.4% |
| Recurring financial income | 75 | €188 | €233 | +€46 | +24.4% |
| Financial charges | 65/66B | €534 | €852 | +€318 | +59.4% |
| Recurring financial charges | 65 | €534 | €852 | +€318 | +59.4% |
| Profit (loss) for the period before taxes | 9903 | €14,445 | €13,363 | -€1,083 | -7.5% |
| Income taxes | 67/77 | €6,506 | €6,124 | -€382 | -5.9% |
| Profit (loss) for the period | 9904 | €7,939 | €7,238 | -€701 | -8.8% |
| Profit (loss) for the period to be appropriated | 9905 | €7,939 | €7,238 | -€701 | -8.8% |
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 29 October 2026 via checked.be.