DE POORT: 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.
What changed
DE POORT
NACE 47.610, Retail trade
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€73,254
2024 · €84,415-€11,161
Equity
€183,870
2024 · €190,617-€6,746
Cash
€32,075
2024 · €35,644-€3,569
Balance sheet total
€529,156
2024 · €480,560+€48,595
Largest movements
Assets
- Receivables within one year +€42,703
up €42,703 (+138%), from €31,001 to €73,705
of which Other amounts receivable: +€39,868
- Stocks and contracts +€21,282
up €21,282 (+7.3%), from €293,066 to €314,348
- Tangible fixed assets -€7,741
down €7,741 (-15.9%), from €48,751 to €41,010
Equity and liabilities
- Accrued charges and deferred income +€50,242
new in 2025: €50,242
- Profit (loss) carried forward -€6,746
down €6,746 (-9.3%), from €72,617 to €65,870
- Other debts +€6,626
up €6,626 (+9.0%), from €73,374 to €80,000
- Short-term financial debts +€5,500
up €5,500 (+29.2%), from €18,831 to €24,331
Income statement
- Staff costs +€15,097
up €15,097 (+9.5%), from €159,581 to €174,678
- Gross operating margin +€10,978
up €10,978 (+3.8%), from €285,581 to €296,559
- Financial income -€7,817
down €7,817 (-100%), from €7,817 to €0
- Taxes -€4,095
down €4,095 (-13.3%), from €30,671 to €26,577
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.
Result 2024
€84,415
Gross operating margin
+€10,978
Staff costs
-€15,097
Depreciation
-€1,967
Other operating charges
+€300
Financial income
-€7,817
Financial charges
-€1,652
Taxes
+€4,095
Result 2025
€73,254
raises the resultlowers the result
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.
From operations
+€79,669
Investment
-€8,739
Financing
-€74,500
Cash 2024
€35,644
From operations (derived)
+€79,669
Net result for the year
+€73,254
Depreciation
+€18,062
Stocks and contracts
-€21,282
Receivables within one year
-€42,703
Deferred charges and accrued income
+€2,497
Trade debts
-€2,756
Tax, wage and social debts
-€483
Advances received
-€3,788
Other debts
+€6,626
Accrued charges and deferred income
+€50,242
Investment (derived)
-€8,739
Investment in fixed assets (net)
-€8,739
Financing
-€74,500
Short-term financial debts
+€5,500
Contributions, distributions and other
-€80,000
Cash 2025
€32,075
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €480,560 | €529,156 | +€48,595 | +10.1% |
| Fixed assets | 21/28 | €60,164 | €50,840 | -€9,323 | -15.5% |
| Intangible fixed assets | 21 | €10,037 | €8,455 | -€1,582 | -15.8% |
| Tangible fixed assets | 22/27 | €48,751 | €41,010 | -€7,741 | -15.9% |
| Plant, machinery and equipment | 23 | €8,776 | €6,458 | -€2,318 | -26.4% |
| Furniture and vehicles | 24 | €22,106 | €18,573 | -€3,533 | -16.0% |
| Other tangible fixed assets | 26 | €17,869 | €15,979 | -€1,890 | -10.6% |
| Financial fixed assets | 28 | €1,375 | €1,375 | = | 0.0% |
| Current assets | 29/58 | €420,397 | €478,316 | +€57,919 | +13.8% |
| Amounts receivable after more than one year | 29 | €55,416 | €55,416 | = | 0.0% |
| Other amounts receivable | 291 | €55,416 | €55,416 | = | 0.0% |
| Stocks and contracts in progress | 3 | €293,066 | €314,348 | +€21,282 | +7.3% |
| Stocks | 30/36 | €293,066 | €314,348 | +€21,282 | +7.3% |
| Amounts receivable within one year | 40/41 | €31,001 | €73,705 | +€42,703 | +138% |
| Trade receivables | 40 | €29,626 | €32,462 | +€2,836 | +9.6% |
| Other amounts receivable | 41 | €1,375 | €41,243 | +€39,868 | +2,899% |
| Cash at bank and in hand | 54/58 | €35,644 | €32,075 | -€3,569 | -10.0% |
| Deferred charges and accrued income | 490/1 | €5,269 | €2,772 | -€2,497 | -47.4% |
| Total equity and liabilities | 10/49 | €480,560 | €529,156 | +€48,595 | +10.1% |
| Equity | 10/15 | €190,617 | €183,870 | -€6,746 | -3.5% |
| Contributions | 10/11 | €114,000 | €114,000 | = | 0.0% |
| Reserves | 13 | €4,000 | €4,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €72,617 | €65,870 | -€6,746 | -9.3% |
| Amounts payable | 17/49 | €289,944 | €345,286 | +€55,342 | +19.1% |
| Amounts payable after more than one year | 17 | €12,300 | €12,300 | = | 0.0% |
| Other amounts payable | 178/9 | €12,300 | €12,300 | = | 0.0% |
| Amounts payable within one year | 42/48 | €277,644 | €282,743 | +€5,099 | +1.8% |
| Financial debts | 43 | €18,831 | €24,331 | +€5,500 | +29.2% |
| Credit institutions | 430/8 | €18,831 | €24,331 | +€5,500 | +29.2% |
| Trade debts | 44 | €123,756 | €121,000 | -€2,756 | -2.2% |
| Suppliers | 440/4 | €123,756 | €121,000 | -€2,756 | -2.2% |
| Advances received on contracts in progress | 46 | €31,372 | €27,584 | -€3,788 | -12.1% |
| Taxes, remuneration and social security | 45 | €30,312 | €29,829 | -€483 | -1.6% |
| Taxes | 450/3 | €9,783 | €3,501 | -€6,282 | -64.2% |
| Remuneration and social security | 454/9 | €20,529 | €26,328 | +€5,798 | +28.2% |
| Other amounts payable | 47/48 | €73,374 | €80,000 | +€6,626 | +9.0% |
| Accrued charges and deferred income | 492/3 | - | €50,242 | +€50,242 | |
| Remuneration, social security and pensions | 62 | €159,581 | €174,678 | +€15,097 | +9.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,095 | €18,062 | +€1,967 | +12.2% |
| Other operating charges | 640/8 | €1,131 | €831 | -€300 | -26.5% |
| Gross operating margin | 9900 | €285,581 | €296,559 | +€10,978 | +3.8% |
| Operating profit (loss) | 9901 | €108,774 | €102,988 | -€5,786 | -5.3% |
| Financial income | 75/76B | €7,817 | €0 | -€7,817 | -100% |
| Recurring financial income | 75 | €7,817 | €0 | -€7,817 | -100% |
| Financial charges | 65/66B | €1,505 | €3,157 | +€1,652 | +110% |
| Recurring financial charges | 65 | €1,505 | €3,157 | +€1,652 | +110% |
| Profit (loss) for the period before taxes | 9903 | €115,086 | €99,830 | -€15,255 | -13.3% |
| Income taxes | 67/77 | €30,671 | €26,577 | -€4,095 | -13.3% |
| Profit (loss) for the period | 9904 | €84,415 | €73,254 | -€11,161 | -13.2% |
| Profit (loss) for the period to be appropriated | 9905 | €84,415 | €73,254 | -€11,161 | -13.2% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.