Puur Sofie: 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.
Puur Sofie
Largest movements
- Tangible fixed assets -€9,802
down €9,802 (-4.8%), from €205,911 to €196,109
of which Plant, machinery and equipment: -€5,022
- Receivables within one year -€7,987
no longer reported in 2023 (was €7,987)
of which Other amounts receivable: -€5,856
- Stocks and contracts +€4,822
up €4,822 (+69.8%), from €6,907 to €11,729
- Other debts +€25,927
up €25,927 (+40.7%), from €63,762 to €89,688
- Short-term financial debts -€25,000
no longer reported in 2023 (was €25,000)
- Debts after one year -€15,099
down €15,099 (-10.5%), from €144,282 to €129,182
- Profit (loss) carried forward -€9,643
down €9,643 (-33.8%), from -€28,565 to -€38,208
- Current portion of long-term debt +€5,056
up €5,056 (+50.3%), from €10,043 to €15,099
- Gross operating margin +€30,951
up €30,951, from -€18,417 to €12,534
- Depreciation +€6,304
up €6,304 (+91.3%), from €6,907 to €13,211
- Financial charges +€5,543
up €5,543 (+197%), from €2,821 to €8,364
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €230,622 | €218,254 | -€12,368 | -5.4% |
| Formation expenses | 20 | €1,941 | €1,425 | -€516 | -26.6% |
| Fixed assets | 21/28 | €209,572 | €198,947 | -€10,625 | -5.1% |
| Intangible fixed assets | 21 | €3,660 | €2,838 | -€823 | -22.5% |
| Tangible fixed assets | 22/27 | €205,911 | €196,109 | -€9,802 | -4.8% |
| Plant, machinery and equipment | 23 | €46,454 | €41,432 | -€5,022 | -10.8% |
| Furniture and vehicles | 24 | €1,859 | €1,444 | -€415 | -22.3% |
| Other tangible fixed assets | 26 | €157,598 | €153,233 | -€4,365 | -2.8% |
| Current assets | 29/58 | €19,110 | €17,882 | -€1,227 | -6.4% |
| Stocks and contracts in progress | 3 | €6,907 | €11,729 | +€4,822 | +69.8% |
| Stocks | 30/36 | €6,907 | €11,729 | +€4,822 | +69.8% |
| Amounts receivable within one year | 40/41 | €7,987 | - | -€7,987 | |
| Trade receivables | 40 | €2,131 | - | -€2,131 | |
| Other amounts receivable | 41 | €5,856 | - | -€5,856 | |
| Cash at bank and in hand | 54/58 | €4,110 | €6,154 | +€2,044 | +49.7% |
| Deferred charges and accrued income | 490/1 | €106 | - | -€106 | |
| Total equity and liabilities | 10/49 | €230,622 | €218,254 | -€12,368 | -5.4% |
| Equity | 10/15 | -€23,565 | -€33,208 | -€9,643 | -40.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€28,565 | -€38,208 | -€9,643 | -33.8% |
| Amounts payable | 17/49 | €254,187 | €251,462 | -€2,725 | -1.1% |
| Amounts payable after more than one year | 17 | €144,282 | €129,182 | -€15,099 | -10.5% |
| Financial debts | 170/4 | €144,282 | €129,182 | -€15,099 | -10.5% |
| Amounts payable within one year | 42/48 | €109,905 | €122,279 | +€12,374 | +11.3% |
| Current portion of amounts payable after more than one year | 42 | €10,043 | €15,099 | +€5,056 | +50.3% |
| Financial debts | 43 | €25,000 | - | -€25,000 | |
| Credit institutions | 430/8 | €25,000 | - | -€25,000 | |
| Trade debts | 44 | €11,101 | €12,913 | +€1,813 | +16.3% |
| Suppliers | 440/4 | €11,101 | €12,913 | +€1,813 | +16.3% |
| Taxes, remuneration and social security | 45 | - | €4,578 | +€4,578 | |
| Taxes | 450/3 | - | €4,578 | +€4,578 | |
| Other amounts payable | 47/48 | €63,762 | €89,688 | +€25,927 | +40.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,907 | €13,211 | +€6,304 | +91.3% |
| Other operating charges | 640/8 | €453 | €533 | +€80 | +17.7% |
| Gross operating margin | 9900 | -€18,417 | €12,534 | +€30,951 | |
| Operating profit (loss) | 9901 | -€25,777 | -€1,210 | +€24,567 | +95.3% |
| Financial income | 75/76B | €33 | €1 | -€32 | -97.8% |
| Recurring financial income | 75 | €33 | €1 | -€32 | -97.8% |
| Financial charges | 65/66B | €2,821 | €8,364 | +€5,543 | +197% |
| Recurring financial charges | 65 | €2,821 | €8,364 | +€5,543 | +197% |
| Profit (loss) for the period before taxes | 9903 | -€28,565 | -€9,573 | +€18,992 | +66.5% |
| Income taxes | 67/77 | - | €70 | +€70 | |
| Profit (loss) for the period | 9904 | -€28,565 | -€9,643 | +€18,922 | +66.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€28,565 | -€9,643 | +€18,922 | +66.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.