De Poorter: 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 Poorter
Largest movements
- Cash -€24,522
down €24,522 (-18.3%), from €134,334 to €109,812
mainly Net result for the year (-€25,555) and Trade debts (-€968)
- Reserves -€25,000
down €25,000 (-23.7%), from €105,544 to €80,544
of which Distributable reserves: -€25,000
- Other debts +€2,438
up €2,438 (+10.7%), from €22,678 to €25,116
- Write-downs -€7,500
no longer reported in 2025 (was €7,500)
- Gross operating margin +€5,723
up €5,723 (+19.2%), from -€29,738 to -€24,015
- Financial income -€1,262
no longer reported in 2025 (was €1,262)
- Other operating charges -€735
down €735 (-34.2%), from €2,147 to €1,412
- Financial charges -€593
down €593 (-82.3%), from €721 to €127
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 | €165,503 | €140,456 | -€25,046 | -15.1% |
| Fixed assets | 21/28 | €8,691 | €8,691 | = | 0.0% |
| Tangible fixed assets | 22/27 | €8,071 | €8,071 | = | 0.0% |
| Land and buildings | 22 | €8,071 | €8,071 | = | 0.0% |
| Furniture and vehicles | 24 | - | €0 | = | |
| Other tangible fixed assets | 26 | - | €0 | = | |
| Financial fixed assets | 28 | €620 | €620 | = | 0.0% |
| Current assets | 29/58 | €156,812 | €131,766 | -€25,046 | -16.0% |
| Stocks and contracts in progress | 3 | €7,500 | €7,500 | = | 0.0% |
| Stocks | 30/36 | €7,500 | €7,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €13,316 | €12,742 | -€574 | -4.3% |
| Trade receivables | 40 | €12,713 | €12,713 | = | 0.0% |
| Other amounts receivable | 41 | €603 | €29 | -€574 | -95.2% |
| Cash at bank and in hand | 54/58 | €134,334 | €109,812 | -€24,522 | -18.3% |
| Deferred charges and accrued income | 490/1 | €1,662 | €1,711 | +€49 | +3.0% |
| Total equity and liabilities | 10/49 | €165,503 | €140,456 | -€25,046 | -15.1% |
| Equity | 10/15 | €130,332 | €104,777 | -€25,555 | -19.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €105,544 | €80,544 | -€25,000 | -23.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €23,684 | €23,684 | = | 0.0% |
| Distributable reserves | 133 | €80,000 | €55,000 | -€25,000 | -31.3% |
| Profit (loss) carried forward | 14 | €6,188 | €5,633 | -€555 | -9.0% |
| Amounts payable | 17/49 | €35,171 | €35,679 | +€508 | +1.4% |
| Amounts payable within one year | 42/48 | €24,973 | €25,481 | +€508 | +2.0% |
| Trade debts | 44 | €1,334 | €365 | -€968 | -72.6% |
| Suppliers | 440/4 | €1,334 | €365 | -€968 | -72.6% |
| Taxes, remuneration and social security | 45 | €961 | - | -€961 | |
| Taxes | 450/3 | €961 | - | -€961 | |
| Other amounts payable | 47/48 | €22,678 | €25,116 | +€2,438 | +10.7% |
| Accrued charges and deferred income | 492/3 | €10,198 | €10,198 | = | 0.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €7,500 | - | -€7,500 | |
| Other operating charges | 640/8 | €2,147 | €1,412 | -€735 | -34.2% |
| Gross operating margin | 9900 | -€29,738 | -€24,015 | +€5,723 | +19.2% |
| Operating profit (loss) | 9901 | -€39,385 | -€25,427 | +€13,958 | +35.4% |
| Financial income | 75/76B | €1,262 | - | -€1,262 | |
| Recurring financial income | 75 | €1,262 | - | -€1,262 | |
| Financial charges | 65/66B | €721 | €127 | -€593 | -82.3% |
| Recurring financial charges | 65 | €721 | €127 | -€593 | -82.3% |
| Profit (loss) for the period before taxes | 9903 | -€38,844 | -€25,555 | +€13,289 | +34.2% |
| Profit (loss) for the period | 9904 | -€38,844 | -€25,555 | +€13,289 | +34.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€38,844 | -€25,555 | +€13,289 | +34.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.