CHARLES DEPOORTER CONSTRUCT: 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.
CHARLES DEPOORTER CONSTRUCT
Largest movements
- Cash +€211,529
up €211,529 (+21,506%), from €984 to €212,513
mainly Net result for the year (+€186,035) and Short-term financial debts (+€175,000)
- Stocks and contracts +€172,733
up €172,733 (+39.5%), from €437,500 to €610,233
of which Stocks: +€172,733
- Receivables within one year -€151,001
down €151,001 (-13.1%), from €1.2m to €1.0m
- Financial fixed assets +€79,531
up €79,531 (+6.4%), from €1.2m to €1.3m
- Receivables after one year +€70,000
up €70,000 (+14.0%), from €500,000 to €570,000
- Profit (loss) carried forward +€186,035
up €186,035, from -€59,745 to €126,290
- Short-term financial debts +€175,000
up €175,000 (+46.7%), from €375,000 to €550,000
- Gross operating margin +€140,292
up €140,292 (+49.6%), from €282,699 to €422,991
- Other operating charges +€95,547
up €95,547 (+3,099%), from €3,083 to €98,630
- Financial charges -€27,869
down €27,869 (-17.4%), from €160,616 to €132,747
- Taxes +€6,357
new in 2025: €6,357
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 | €3,350,176 | €3,732,075 | +€381,898 | +11.4% |
| Formation expenses | 20 | - | €0 | = | |
| Fixed assets | 21/28 | €1,255,271 | €1,333,903 | +€78,632 | +6.3% |
| Tangible fixed assets | 22/27 | €13,899 | €13,000 | -€899 | -6.5% |
| Land and buildings | 22 | €13,899 | €13,000 | -€899 | -6.5% |
| Financial fixed assets | 28 | €1,241,372 | €1,320,903 | +€79,531 | +6.4% |
| Current assets | 29/58 | €2,094,905 | €2,398,172 | +€303,267 | +14.5% |
| Amounts receivable after more than one year | 29 | €500,000 | €570,000 | +€70,000 | +14.0% |
| Trade receivables | 290 | €500,000 | €570,000 | +€70,000 | +14.0% |
| Stocks and contracts in progress | 3 | €437,500 | €610,233 | +€172,733 | +39.5% |
| Stocks | 30/36 | €437,500 | €610,233 | +€172,733 | +39.5% |
| Contracts in progress | 37 | - | €0 | = | |
| Amounts receivable within one year | 40/41 | €1,155,910 | €1,004,909 | -€151,001 | -13.1% |
| Other amounts receivable | 41 | €1,155,910 | €1,004,909 | -€151,001 | -13.1% |
| Cash at bank and in hand | 54/58 | €984 | €212,513 | +€211,529 | +21,506% |
| Deferred charges and accrued income | 490/1 | €512 | €518 | +€6 | +1.1% |
| Total equity and liabilities | 10/49 | €3,350,176 | €3,732,075 | +€381,898 | +11.4% |
| Equity | 10/15 | €35,234 | €221,269 | +€186,035 | +528% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €33,479 | €33,479 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,674 | €1,674 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,674 | €1,674 | = | 0.0% |
| Distributable reserves | 133 | €31,805 | €31,805 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€59,745 | €126,290 | +€186,035 | |
| Amounts payable | 17/49 | €3,314,943 | €3,510,806 | +€195,863 | +5.9% |
| Amounts payable within one year | 42/48 | €3,205,797 | €3,399,822 | +€194,026 | +6.1% |
| Current portion of amounts payable after more than one year | 42 | €3,404 | - | -€3,404 | |
| Financial debts | 43 | €375,000 | €550,000 | +€175,000 | +46.7% |
| Credit institutions | 430/8 | €375,000 | €550,000 | +€175,000 | +46.7% |
| Trade debts | 44 | €113 | €5,156 | +€5,043 | +4,478% |
| Suppliers | 440/4 | €113 | €5,156 | +€5,043 | +4,478% |
| Taxes, remuneration and social security | 45 | - | €0 | = | |
| Taxes | 450/3 | - | €0 | = | |
| Other amounts payable | 47/48 | €2,827,280 | €2,844,666 | +€17,386 | +0.6% |
| Accrued charges and deferred income | 492/3 | €109,146 | €110,983 | +€1,837 | +1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €899 | €899 | = | 0.0% |
| Other operating charges | 640/8 | €3,083 | €98,630 | +€95,547 | +3,099% |
| Gross operating margin | 9900 | €282,699 | €422,991 | +€140,292 | +49.6% |
| Operating profit (loss) | 9901 | €278,717 | €323,462 | +€44,745 | +16.1% |
| Financial income | 75/76B | €18 | €1,678 | +€1,660 | +9,311% |
| Recurring financial income | 75 | €18 | €1,678 | +€1,660 | +9,311% |
| Financial charges | 65/66B | €160,616 | €132,747 | -€27,869 | -17.4% |
| Recurring financial charges | 65 | €160,616 | €132,747 | -€27,869 | -17.4% |
| Profit (loss) for the period before taxes | 9903 | €118,118 | €192,393 | +€74,275 | +62.9% |
| Income taxes | 67/77 | - | €6,357 | +€6,357 | |
| Profit (loss) for the period | 9904 | €118,118 | €186,035 | +€67,917 | +57.5% |
| Profit (loss) for the period to be appropriated | 9905 | €118,118 | €186,035 | +€67,917 | +57.5% |
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.