AT POORTEN: 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.
AT POORTEN
Largest movements
- Receivables within one year +€3,235
up €3,235 (+18.2%), from €17,740 to €20,974
of which Trade receivables: +€4,036
- Tangible fixed assets +€407
up €407 (+3.8%), from €10,654 to €11,061
of which Furniture and vehicles: +€448
- Profit (loss) carried forward +€16,909
up €16,909 (+37.7%), from -€44,867 to -€27,958
- Short-term financial debts -€6,333
down €6,333 (-33.8%), from €18,736 to €12,404
- Tax, wage and social debts -€5,092
down €5,092 (-77.5%), from €6,571 to €1,479
of which Taxes: -€2,617
- Debts after one year -€3,743
down €3,743 (-51.9%), from €7,216 to €3,473
- Trade debts +€3,395
up €3,395 (+13.8%), from €24,640 to €28,036
- Gross operating margin +€17,342
up €17,342 (+271%), from €6,397 to €23,740
- Financial charges -€595
down €595 (-25.3%), from €2,349 to €1,754
- Depreciation +€279
up €279 (+6.6%), from €4,228 to €4,507
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €36,685 | €40,632 | +€3,947 | +10.8% |
| Fixed assets | 21/28 | €10,654 | €11,061 | +€407 | +3.8% |
| Tangible fixed assets | 22/27 | €10,654 | €11,061 | +€407 | +3.8% |
| Plant, machinery and equipment | 23 | €62 | €22 | -€41 | -64.8% |
| Furniture and vehicles | 24 | €10,591 | €11,039 | +€448 | +4.2% |
| Current assets | 29/58 | €26,032 | €29,571 | +€3,540 | +13.6% |
| Stocks and contracts in progress | 3 | €7,327 | €7,460 | +€133 | +1.8% |
| Stocks | 30/36 | €7,327 | €7,460 | +€133 | +1.8% |
| Amounts receivable within one year | 40/41 | €17,740 | €20,974 | +€3,235 | +18.2% |
| Trade receivables | 40 | €16,938 | €20,974 | +€4,036 | +23.8% |
| Other amounts receivable | 41 | €801 | - | -€801 | |
| Deferred charges and accrued income | 490/1 | €966 | €1,137 | +€171 | +17.7% |
| Total equity and liabilities | 10/49 | €36,685 | €40,632 | +€3,947 | +10.8% |
| Equity | 10/15 | -€36,367 | -€19,458 | +€16,909 | +46.5% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €7,500 | €7,500 | = | 0.0% |
| Distributable reserves | 133 | €7,500 | €7,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€44,867 | -€27,958 | +€16,909 | +37.7% |
| Amounts payable | 17/49 | €73,052 | €60,089 | -€12,963 | -17.7% |
| Amounts payable after more than one year | 17 | €7,216 | €3,473 | -€3,743 | -51.9% |
| Financial debts | 170/4 | €7,216 | €3,473 | -€3,743 | -51.9% |
| Amounts payable within one year | 42/48 | €65,836 | €56,616 | -€9,219 | -14.0% |
| Current portion of amounts payable after more than one year | 42 | €3,696 | €3,743 | +€47 | +1.3% |
| Financial debts | 43 | €18,736 | €12,404 | -€6,333 | -33.8% |
| Credit institutions | 430/8 | €18,736 | €12,404 | -€6,333 | -33.8% |
| Trade debts | 44 | €24,640 | €28,036 | +€3,395 | +13.8% |
| Suppliers | 440/4 | €24,640 | €28,036 | +€3,395 | +13.8% |
| Taxes, remuneration and social security | 45 | €6,571 | €1,479 | -€5,092 | -77.5% |
| Taxes | 450/3 | €3,446 | €829 | -€2,617 | -75.9% |
| Remuneration and social security | 454/9 | €3,125 | €650 | -€2,475 | -79.2% |
| Other amounts payable | 47/48 | €12,192 | €10,954 | -€1,237 | -10.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,228 | €4,507 | +€279 | +6.6% |
| Other operating charges | 640/8 | €689 | €734 | +€45 | +6.5% |
| Gross operating margin | 9900 | €6,397 | €23,740 | +€17,342 | +271% |
| Operating profit (loss) | 9901 | €1,480 | €18,499 | +€17,019 | +1,150% |
| Financial income | 75/76B | €1 | €164 | +€163 | +18,090% |
| Recurring financial income | 75 | €1 | €164 | +€163 | +18,090% |
| Financial charges | 65/66B | €2,349 | €1,754 | -€595 | -25.3% |
| Recurring financial charges | 65 | €2,349 | €1,754 | -€595 | -25.3% |
| Profit (loss) for the period before taxes | 9903 | -€867 | €16,909 | +€17,776 | |
| Profit (loss) for the period | 9904 | -€867 | €16,909 | +€17,776 | |
| Profit (loss) for the period to be appropriated | 9905 | -€867 | €16,909 | +€17,776 |
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 30 October 2026 via checked.be.