BUREAU MARC POTTIER: what changed
BUREAU MARC POTTIER
Largest movements
- Tangible fixed assets -€17,043
down €17,043 (-50.0%), from €34,085 to €17,043
- Receivables within one year +€12,889
up €12,889, from €0 to €12,889
of which Other amounts receivable: +€12,889
- Cash -€4,517
down €4,517 (-87.5%), from €5,165 to €648
mainly Receivables within one year (-€12,889) and Contributions, distributions and other (-€8,180)
- Reserves -€8,180
down €8,180 (-30.8%), from €26,517 to €18,338
- Profit (loss) carried forward +€1,068
up €1,068 (+27.3%), from -€3,914 to -€2,846
- Other debts -€941
down €941 (-10.3%), from €9,121 to €8,180
- Trade debts -€423
down €423 (-19.0%), from €2,225 to €1,802
- Gross operating margin +€5,207
up €5,207 (+31.3%), from €16,647 to €21,853
- Financial income -€620
down €620 (-89.9%), from €690 to €70
- Other operating charges -€255
down €255 (-6.9%), from €3,700 to €3,445
Change in the result, 2025 to 2026
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2025 and 2026 balance sheets and the 2026 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €40,103 | €31,462 | -€8,642 | -21.5% |
| Fixed assets | 21/28 | €34,085 | €17,043 | -€17,043 | -50.0% |
| Tangible fixed assets | 22/27 | €34,085 | €17,043 | -€17,043 | -50.0% |
| Land and buildings | 22 | €34,085 | €17,043 | -€17,043 | -50.0% |
| Current assets | 29/58 | €6,018 | €14,419 | +€8,401 | +140% |
| Amounts receivable within one year | 40/41 | €0 | €12,889 | +€12,889 | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | €12,889 | +€12,889 | |
| Cash at bank and in hand | 54/58 | €5,165 | €648 | -€4,517 | -87.5% |
| Deferred charges and accrued income | 490/1 | €853 | €882 | +€29 | +3.5% |
| Total equity and liabilities | 10/49 | €40,103 | €31,462 | -€8,642 | -21.5% |
| Equity | 10/15 | €26,453 | €19,341 | -€7,112 | -26.9% |
| Contributions | 10/11 | €3,850 | €3,850 | = | 0.0% |
| Reserves | 13 | €26,517 | €18,338 | -€8,180 | -30.8% |
| Distributable reserves | 133 | €26,517 | €18,338 | -€8,180 | -30.8% |
| Profit (loss) carried forward | 14 | -€3,914 | -€2,846 | +€1,068 | +27.3% |
| Amounts payable | 17/49 | €13,651 | €12,120 | -€1,530 | -11.2% |
| Amounts payable within one year | 42/48 | €11,651 | €10,120 | -€1,530 | -13.1% |
| Financial debts | 43 | - | €6 | +€6 | |
| Credit institutions | 430/8 | - | €6 | +€6 | |
| Trade debts | 44 | €2,225 | €1,802 | -€423 | -19.0% |
| Suppliers | 440/4 | €2,225 | €1,802 | -€423 | -19.0% |
| Taxes, remuneration and social security | 45 | €304 | €133 | -€171 | -56.3% |
| Taxes | 450/3 | €304 | €133 | -€171 | -56.3% |
| Other amounts payable | 47/48 | €9,121 | €8,180 | -€941 | -10.3% |
| Accrued charges and deferred income | 492/3 | €2,000 | €2,000 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,043 | €17,043 | = | 0.0% |
| Other operating charges | 640/8 | €3,700 | €3,445 | -€255 | -6.9% |
| Gross operating margin | 9900 | €16,647 | €21,853 | +€5,207 | +31.3% |
| Operating profit (loss) | 9901 | -€4,096 | €1,366 | +€5,461 | |
| Financial income | 75/76B | €690 | €70 | -€620 | -89.9% |
| Recurring financial income | 75 | €690 | €70 | -€620 | -89.9% |
| Financial charges | 65/66B | €204 | €235 | +€31 | +15.0% |
| Recurring financial charges | 65 | €204 | €235 | +€31 | +15.0% |
| Profit (loss) for the period before taxes | 9903 | -€3,610 | €1,201 | +€4,811 | |
| Income taxes | 67/77 | €304 | €133 | -€171 | -56.3% |
| Profit (loss) for the period | 9904 | -€3,914 | €1,068 | +€4,982 | |
| Profit (loss) for the period to be appropriated | 9905 | -€3,914 | €1,068 | +€4,982 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.