De Poeierfabriek: 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.
De Poeierfabriek
Largest movements
- Cash +€111,481
up €111,481 (+111%), from €100,470 to €211,952
mainly Net result for the year (+€68,027) and Receivables within one year (+€38,162)
- Receivables within one year -€38,162
down €38,162 (-72.4%), from €52,682 to €14,520
- Tangible fixed assets -€12,736
down €12,736 (-22.5%), from €56,599 to €43,863
of which Leasing and similar rights: -€12,267
- Reserves +€68,027
up €68,027 (+56.4%), from €120,608 to €188,635
- Debts after one year -€7,755
down €7,755 (-25.0%), from €31,000 to €23,245
- Trade debts +€3,104
up €3,104 (+405%), from €766 to €3,870
- Gross operating margin -€9,160
down €9,160 (-8.3%), from €110,052 to €100,892
- Depreciation +€6,754
up €6,754 (+113%), from €5,982 to €12,736
- Taxes -€3,435
down €3,435 (-16.5%), from €20,876 to €17,441
- Other operating charges -€1,108
down €1,108 (-45.3%), from €2,444 to €1,336
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 | €210,129 | €273,343 | +€63,214 | +30.1% |
| Fixed assets | 21/28 | €56,599 | €43,863 | -€12,736 | -22.5% |
| Tangible fixed assets | 22/27 | €56,599 | €43,863 | -€12,736 | -22.5% |
| Furniture and vehicles | 24 | €844 | €375 | -€469 | -55.6% |
| Leasing and similar rights | 25 | €55,755 | €43,488 | -€12,267 | -22.0% |
| Current assets | 29/58 | €153,531 | €229,480 | +€75,949 | +49.5% |
| Amounts receivable within one year | 40/41 | €52,682 | €14,520 | -€38,162 | -72.4% |
| Trade receivables | 40 | €52,682 | €14,520 | -€38,162 | -72.4% |
| Cash at bank and in hand | 54/58 | €100,470 | €211,952 | +€111,481 | +111% |
| Deferred charges and accrued income | 490/1 | €379 | €3,008 | +€2,630 | +695% |
| Total equity and liabilities | 10/49 | €210,129 | €273,343 | +€63,214 | +30.1% |
| Equity | 10/15 | €122,608 | €190,635 | +€68,027 | +55.5% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €120,608 | €188,635 | +€68,027 | +56.4% |
| Distributable reserves | 133 | €120,608 | €188,635 | +€68,027 | +56.4% |
| Amounts payable | 17/49 | €87,521 | €82,707 | -€4,814 | -5.5% |
| Amounts payable after more than one year | 17 | €31,000 | €23,245 | -€7,755 | -25.0% |
| Financial debts | 170/4 | €31,000 | €23,245 | -€7,755 | -25.0% |
| Amounts payable within one year | 42/48 | €56,521 | €59,462 | +€2,941 | +5.2% |
| Current portion of amounts payable after more than one year | 42 | €8,181 | €7,755 | -€426 | -5.2% |
| Trade debts | 44 | €766 | €3,870 | +€3,104 | +405% |
| Suppliers | 440/4 | €766 | €3,870 | +€3,104 | +405% |
| Taxes, remuneration and social security | 45 | €44,407 | €43,913 | -€494 | -1.1% |
| Taxes | 450/3 | €44,407 | €43,913 | -€494 | -1.1% |
| Other amounts payable | 47/48 | €3,168 | €3,924 | +€757 | +23.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,982 | €12,736 | +€6,754 | +113% |
| Other operating charges | 640/8 | €2,444 | €1,336 | -€1,108 | -45.3% |
| Gross operating margin | 9900 | €110,052 | €100,892 | -€9,160 | -8.3% |
| Operating profit (loss) | 9901 | €101,626 | €86,820 | -€14,805 | -14.6% |
| Financial income | 75/76B | €52 | €174 | +€122 | +233% |
| Recurring financial income | 75 | €52 | €174 | +€122 | +233% |
| Financial charges | 65/66B | €1,038 | €1,526 | +€488 | +47.0% |
| Recurring financial charges | 65 | €1,038 | €1,526 | +€488 | +47.0% |
| Profit (loss) for the period before taxes | 9903 | €100,640 | €85,468 | -€15,172 | -15.1% |
| Income taxes | 67/77 | €20,876 | €17,441 | -€3,435 | -16.5% |
| Profit (loss) for the period | 9904 | €79,764 | €68,027 | -€11,737 | -14.7% |
| Profit (loss) for the period to be appropriated | 9905 | €79,764 | €68,027 | -€11,737 | -14.7% |
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 31 October 2026 via checked.be.