PURUSHA: 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.
PURUSHA
Largest movements
- Receivables within one year -€18,979
down €18,979 (-43.2%), from €43,974 to €24,995
of which Trade receivables: -€17,762
- Cash -€3,439
down €3,439 (-2.1%), from €164,267 to €160,827
mainly Investment in fixed assets (net) (-€27,025) and Accrued charges and deferred income (-€20,339)
- Tangible fixed assets -€3,000
down €3,000 (-3.8%), from €79,094 to €76,093
of which Plant, machinery and equipment: -€5,295
- Reserves -€33,161
down €33,161 (-25.7%), from €129,208 to €96,047
- Accrued charges and deferred income -€20,339
no longer reported in 2025 (was €20,339)
- Contributions +€18,600
new in 2025: €18,600
- Other debts +€12,955
up €12,955 (+10.3%), from €126,258 to €139,213
- Tax, wage and social debts -€4,326
down €4,326 (-63.4%), from €6,819 to €2,493
- Gross operating margin -€24,128
down €24,128 (-50.7%), from €47,546 to €23,417
- Depreciation -€10,043
down €10,043 (-25.1%), from €40,068 to €30,026
- Taxes -€1,262
down €1,262 (-82.1%), from €1,537 to €275
- Financial charges +€1,257
up €1,257 (+18.0%), from €6,969 to €8,226
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 | €288,237 | €262,902 | -€25,335 | -8.8% |
| Fixed assets | 21/28 | €79,094 | €76,093 | -€3,000 | -3.8% |
| Tangible fixed assets | 22/27 | €79,094 | €76,093 | -€3,000 | -3.8% |
| Plant, machinery and equipment | 23 | €18,797 | €13,502 | -€5,295 | -28.2% |
| Furniture and vehicles | 24 | €9,977 | €9,379 | -€598 | -6.0% |
| Other tangible fixed assets | 26 | €50,320 | €53,212 | +€2,893 | +5.7% |
| Current assets | 29/58 | €209,143 | €186,809 | -€22,334 | -10.7% |
| Amounts receivable within one year | 40/41 | €43,974 | €24,995 | -€18,979 | -43.2% |
| Trade receivables | 40 | €42,757 | €24,995 | -€17,762 | -41.5% |
| Other amounts receivable | 41 | €1,217 | - | -€1,217 | |
| Cash at bank and in hand | 54/58 | €164,267 | €160,827 | -€3,439 | -2.1% |
| Deferred charges and accrued income | 490/1 | €902 | €987 | +€85 | +9.4% |
| Total equity and liabilities | 10/49 | €288,237 | €262,902 | -€25,335 | -8.8% |
| Equity | 10/15 | €129,208 | €114,647 | -€14,561 | -11.3% |
| Contributions | 10/11 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €129,208 | €96,047 | -€33,161 | -25.7% |
| Distributable reserves | 133 | €129,208 | €96,047 | -€33,161 | -25.7% |
| Amounts payable | 17/49 | €159,029 | €148,256 | -€10,773 | -6.8% |
| Amounts payable within one year | 42/48 | €138,690 | €148,256 | +€9,566 | +6.9% |
| Trade debts | 44 | €5,612 | €6,549 | +€937 | +16.7% |
| Suppliers | 440/4 | €5,612 | €6,549 | +€937 | +16.7% |
| Taxes, remuneration and social security | 45 | €6,819 | €2,493 | -€4,326 | -63.4% |
| Taxes | 450/3 | €6,819 | €2,493 | -€4,326 | -63.4% |
| Other amounts payable | 47/48 | €126,258 | €139,213 | +€12,955 | +10.3% |
| Accrued charges and deferred income | 492/3 | €20,339 | - | -€20,339 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €40,068 | €30,026 | -€10,043 | -25.1% |
| Other operating charges | 640/8 | €995 | €967 | -€28 | -2.8% |
| Gross operating margin | 9900 | €47,546 | €23,417 | -€24,128 | -50.7% |
| Operating profit (loss) | 9901 | €6,483 | -€7,575 | -€14,058 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €6,969 | €8,226 | +€1,257 | +18.0% |
| Recurring financial charges | 65 | €6,969 | €8,226 | +€1,257 | +18.0% |
| Profit (loss) for the period before taxes | 9903 | -€486 | -€15,801 | -€15,315 | -3,152% |
| Income taxes | 67/77 | €1,537 | €275 | -€1,262 | -82.1% |
| Profit (loss) for the period | 9904 | -€2,022 | -€16,076 | -€14,054 | -695% |
| Profit (loss) for the period to be appropriated | 9905 | -€2,022 | -€16,076 | -€14,054 | -695% |
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 14 October 2026 via checked.be.