PUURFECT: 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.
PUURFECT
Largest movements
- Cash +€17,243
up €17,243 (+33.3%), from €51,858 to €69,101
mainly Net result for the year (+€37,570) and Depreciation (+€16,399)
- Receivables within one year +€4,574
up €4,574 (+62.4%), from €7,332 to €11,906
of which Trade receivables: +€8,099
- Reserves +€40,000
up €40,000 (+114%), from €35,000 to €75,000
- Other debts -€20,236
down €20,236 (-33.1%), from €61,084 to €40,848
- Tax, wage and social debts +€3,510
up €3,510 (+84.2%), from €4,171 to €7,681
- Trade debts +€2,704
up €2,704 (+381%), from €710 to €3,413
- Profit (loss) carried forward -€2,430
down €2,430 (-29.3%), from €8,294 to €5,864
- Gross operating margin +€48,889
up €48,889 (+257%), from €19,006 to €67,896
- Taxes +€14,208
up €14,208, from -€1,665 to €12,543
- Depreciation +€1,865
up €1,865 (+12.8%), from €14,534 to €16,399
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 | €109,258 | €132,806 | +€23,548 | +21.6% |
| Fixed assets | 21/28 | €47,207 | €47,995 | +€788 | +1.7% |
| Tangible fixed assets | 22/27 | €46,817 | €47,605 | +€788 | +1.7% |
| Plant, machinery and equipment | 23 | €9,982 | €6,434 | -€3,548 | -35.5% |
| Furniture and vehicles | 24 | €8,220 | €16,787 | +€8,567 | +104% |
| Assets under construction and advance payments | 27 | €28,615 | €24,384 | -€4,231 | -14.8% |
| Financial fixed assets | 28 | €390 | €390 | = | 0.0% |
| Current assets | 29/58 | €62,052 | €84,812 | +€22,760 | +36.7% |
| Amounts receivable within one year | 40/41 | €7,332 | €11,906 | +€4,574 | +62.4% |
| Trade receivables | 40 | - | €8,099 | +€8,099 | |
| Other amounts receivable | 41 | €7,332 | €3,807 | -€3,525 | -48.1% |
| Cash at bank and in hand | 54/58 | €51,858 | €69,101 | +€17,243 | +33.3% |
| Deferred charges and accrued income | 490/1 | €2,862 | €3,805 | +€942 | +32.9% |
| Total equity and liabilities | 10/49 | €109,258 | €132,806 | +€23,548 | +21.6% |
| Equity | 10/15 | €43,294 | €80,864 | +€37,570 | +86.8% |
| Reserves | 13 | €35,000 | €75,000 | +€40,000 | +114% |
| Distributable reserves | 133 | €35,000 | €75,000 | +€40,000 | +114% |
| Profit (loss) carried forward | 14 | €8,294 | €5,864 | -€2,430 | -29.3% |
| Amounts payable | 17/49 | €65,965 | €51,943 | -€14,022 | -21.3% |
| Amounts payable within one year | 42/48 | €65,965 | €51,943 | -€14,022 | -21.3% |
| Trade debts | 44 | €710 | €3,413 | +€2,704 | +381% |
| Suppliers | 440/4 | €710 | €3,413 | +€2,704 | +381% |
| Taxes, remuneration and social security | 45 | €4,171 | €7,681 | +€3,510 | +84.2% |
| Taxes | 450/3 | €4,171 | €7,681 | +€3,510 | +84.2% |
| Other amounts payable | 47/48 | €61,084 | €40,848 | -€20,236 | -33.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,534 | €16,399 | +€1,865 | +12.8% |
| Other operating charges | 640/8 | €568 | €1,055 | +€487 | +85.7% |
| Gross operating margin | 9900 | €19,006 | €67,896 | +€48,889 | +257% |
| Operating profit (loss) | 9901 | €3,904 | €50,442 | +€46,537 | +1,192% |
| Financial income | 75/76B | €148 | €194 | +€47 | +31.7% |
| Recurring financial income | 75 | €148 | €194 | +€47 | +31.7% |
| Financial charges | 65/66B | €562 | €524 | -€38 | -6.8% |
| Recurring financial charges | 65 | €562 | €524 | -€38 | -6.8% |
| Profit (loss) for the period before taxes | 9903 | €3,490 | €50,113 | +€46,622 | +1,336% |
| Income taxes | 67/77 | -€1,665 | €12,543 | +€14,208 | |
| Profit (loss) for the period | 9904 | €5,156 | €37,570 | +€32,414 | +629% |
| Profit (loss) for the period to be appropriated | 9905 | €5,156 | €37,570 | +€32,414 | +629% |
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 15 October 2026 via checked.be.