PURUS: 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.
PURUS
Largest movements
- Receivables within one year +€138,865
up €138,865 (+70.0%), from €198,313 to €337,178
of which Trade receivables: +€96,827
- Cash -€44,192
down €44,192 (-47.7%), from €92,643 to €48,452
mainly Receivables within one year (-€138,865) and Other debts (-€41,597)
- Tangible fixed assets -€4,554
down €4,554 (-17.5%), from €25,971 to €21,418
of which Other tangible fixed assets: -€4,485
- Current portion of long-term debt +€73,245
up €73,245 (+111.6%), from €65,656 to €138,900
- Other debts -€41,597
down €41,597 (-100.0%), from €41,597 to €0
- Debts after one year +€39,111
new in 2024: €39,111
- Trade debts +€33,655
up €33,655 (+41.9%), from €80,282 to €113,936
- Tax, wage and social debts -€18,859
down €18,859 (-28.7%), from €65,625 to €46,766
of which Taxes: -€10,592
- Staff costs +€9,767
up €9,767 (+3.3%), from €298,291 to €308,058
- Gross operating margin +€4,781
up €4,781 (+1.4%), from €349,161 to €353,942
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 | €319,537 | €409,057 | +€89,520 | +28.0% |
| Fixed assets | 21/28 | €27,981 | €23,428 | -€4,554 | -16.3% |
| Tangible fixed assets | 22/27 | €25,971 | €21,418 | -€4,554 | -17.5% |
| Plant, machinery and equipment | 23 | €1,058 | €4,322 | +€3,264 | +308.7% |
| Furniture and vehicles | 24 | €11,669 | €8,336 | -€3,333 | -28.6% |
| Other tangible fixed assets | 26 | €13,245 | €8,760 | -€4,485 | -33.9% |
| Financial fixed assets | 28 | €2,010 | €2,010 | = | 0.0% |
| Current assets | 29/58 | €291,556 | €385,629 | +€94,074 | +32.3% |
| Amounts receivable within one year | 40/41 | €198,313 | €337,178 | +€138,865 | +70.0% |
| Trade receivables | 40 | €195,157 | €291,984 | +€96,827 | +49.6% |
| Other amounts receivable | 41 | €3,155 | €45,194 | +€42,038 | +1332.3% |
| Cash at bank and in hand | 54/58 | €92,643 | €48,452 | -€44,192 | -47.7% |
| Deferred charges and accrued income | 490/1 | €600 | €0 | -€600 | -100.0% |
| Total equity and liabilities | 10/49 | €319,537 | €409,057 | +€89,520 | +28.0% |
| Equity | 10/15 | €60,438 | €69,144 | +€8,705 | +14.4% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Reserves | 13 | €3,632 | €3,632 | = | 0.0% |
| Distributable reserves | 133 | €3,632 | €3,632 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,806 | €25,511 | +€8,705 | +51.8% |
| Amounts payable | 17/49 | €259,099 | €339,913 | +€80,815 | +31.2% |
| Amounts payable after more than one year | 17 | - | €39,111 | +€39,111 | |
| Financial debts | 170/4 | - | €39,111 | +€39,111 | |
| Amounts payable within one year | 42/48 | €257,299 | €299,602 | +€42,304 | +16.4% |
| Current portion of amounts payable after more than one year | 42 | €65,656 | €138,900 | +€73,245 | +111.6% |
| Financial debts | 43 | €0 | - | = | |
| Credit institutions | 430/8 | €0 | - | = | |
| Trade debts | 44 | €80,282 | €113,936 | +€33,655 | +41.9% |
| Suppliers | 440/4 | €80,282 | €113,936 | +€33,655 | +41.9% |
| Advances received on contracts in progress | 46 | €4,140 | €0 | -€4,140 | -100.0% |
| Taxes, remuneration and social security | 45 | €65,625 | €46,766 | -€18,859 | -28.7% |
| Taxes | 450/3 | €26,849 | €16,257 | -€10,592 | -39.5% |
| Remuneration and social security | 454/9 | €38,776 | €30,509 | -€8,267 | -21.3% |
| Other amounts payable | 47/48 | €41,597 | €0 | -€41,597 | -100.0% |
| Accrued charges and deferred income | 492/3 | €1,800 | €1,200 | -€600 | -33.3% |
| Non-recurring operating income | 76A | €3,038 | €0 | -€3,038 | -100.0% |
| Remuneration, social security and pensions | 62 | €298,291 | €308,058 | +€9,767 | +3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,501 | €9,489 | +€988 | +11.6% |
| Other operating charges | 640/8 | €5,023 | €4,454 | -€568 | -11.3% |
| Non-recurring operating charges | 66A | €169 | €1,058 | +€888 | +525.2% |
| Gross operating margin | 9900 | €349,161 | €353,942 | +€4,781 | +1.4% |
| Operating profit (loss) | 9901 | €37,177 | €30,883 | -€6,293 | -16.9% |
| Financial income | 75/76B | €269 | €433 | +€164 | +60.9% |
| Recurring financial income | 75 | €269 | €433 | +€164 | +60.9% |
| Financial charges | 65/66B | €14,333 | €13,436 | -€897 | -6.3% |
| Recurring financial charges | 65 | €14,333 | €13,436 | -€897 | -6.3% |
| Profit (loss) for the period before taxes | 9903 | €23,113 | €17,880 | -€5,233 | -22.6% |
| Income taxes | 67/77 | €6,307 | €9,174 | +€2,868 | +45.5% |
| Profit (loss) for the period | 9904 | €16,806 | €8,705 | -€8,100 | -48.2% |
| Profit (loss) for the period to be appropriated | 9905 | €16,806 | €8,705 | -€8,100 | -48.2% |
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 3 October 2026 via checked.be.