DE POORTER: what changed
Two fiscal 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
- Current investments -€300,000
no longer reported in 2025 (was €300,000)
- Cash +€287,005
up €287,005 (+1553.5%), from €18,474 to €305,479
mainly Current investments (+€300,000) and Net result for the year (+€2,398)
- Receivables within one year +€6,821
up €6,821 (+2.2%), from €316,316 to €323,137
of which Other amounts receivable: +€6,821
- Tax, wage and social debts -€8,161
down €8,161 (-97.1%), from €8,401 to €240
- Gross operating margin -€75,805
down €75,805, from €74,381 to -€1,424
- Taxes -€19,108
down €19,108 (-94.5%), from €20,227 to €1,119
- Write-downs -€17,007
no longer reported in 2025 (was €17,007)
- Financial income -€962
down €962 (-15.5%), from €6,206 to €5,244
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.
Cash bridge derived
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 | €637,765 | €631,591 | -€6,174 | -1.0% |
| Fixed assets | 21/28 | €2,975 | €2,975 | = | 0.0% |
| Tangible fixed assets | 22/27 | €0 | - | = | |
| Land and buildings | 22 | €0 | - | = | |
| Financial fixed assets | 28 | €2,975 | €2,975 | = | 0.0% |
| Current assets | 29/58 | €634,791 | €628,616 | -€6,174 | -1.0% |
| Amounts receivable within one year | 40/41 | €316,316 | €323,137 | +€6,821 | +2.2% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €316,316 | €323,137 | +€6,821 | +2.2% |
| Current investments | 50/53 | €300,000 | - | -€300,000 | |
| Cash at bank and in hand | 54/58 | €18,474 | €305,479 | +€287,005 | +1553.5% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €637,765 | €631,591 | -€6,174 | -1.0% |
| Equity | 10/15 | €603,554 | €605,952 | +€2,398 | +0.4% |
| Contributions | 10/11 | €75,000 | €75,000 | = | 0.0% |
| Capital | 10 | €75,000 | €75,000 | = | 0.0% |
| Issued capital | 100 | €75,000 | €75,000 | = | 0.0% |
| Reserves | 13 | €528,554 | €530,952 | +€2,398 | +0.5% |
| Non-distributable reserves | 130/1 | €7,500 | €7,500 | = | 0.0% |
| Legal reserve | 130 | €7,500 | €7,500 | = | 0.0% |
| Distributable reserves | 133 | €521,054 | €523,452 | +€2,398 | +0.5% |
| Amounts payable | 17/49 | €34,211 | €25,639 | -€8,572 | -25.1% |
| Amounts payable within one year | 42/48 | €34,211 | €25,639 | -€8,572 | -25.1% |
| Trade debts | 44 | - | €1,014 | +€1,014 | |
| Suppliers | 440/4 | - | €1,014 | +€1,014 | |
| Taxes, remuneration and social security | 45 | €8,401 | €240 | -€8,161 | -97.1% |
| Taxes | 450/3 | €8,401 | €240 | -€8,161 | -97.1% |
| Other amounts payable | 47/48 | €25,810 | €24,384 | -€1,425 | -5.5% |
| Non-recurring operating income | 76A | €85,369 | - | -€85,369 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €17,007 | - | -€17,007 | |
| Other operating charges | 640/8 | €241 | €128 | -€113 | -46.9% |
| Non-recurring operating charges | 66A | €1,469 | - | -€1,469 | |
| Gross operating margin | 9900 | €74,381 | -€1,424 | -€75,805 | |
| Operating profit (loss) | 9901 | €55,664 | -€1,552 | -€57,216 | |
| Financial income | 75/76B | €6,206 | €5,244 | -€962 | -15.5% |
| Recurring financial income | 75 | €6,206 | €5,244 | -€962 | -15.5% |
| Financial charges | 65/66B | €88 | €175 | +€87 | +99.9% |
| Recurring financial charges | 65 | €88 | €175 | +€87 | +99.9% |
| Profit (loss) for the period before taxes | 9903 | €61,782 | €3,517 | -€58,266 | -94.3% |
| Income taxes | 67/77 | €20,227 | €1,119 | -€19,108 | -94.5% |
| Profit (loss) for the period | 9904 | €41,555 | €2,398 | -€39,158 | -94.2% |
| Profit (loss) for the period to be appropriated | 9905 | €41,555 | €2,398 | -€39,158 | -94.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.