De Poorter Consulting: what changed
De Poorter Consulting
Largest movements
- Cash +€20,235
up €20,235 (+60.9%), from €33,251 to €53,487
mainly Net result for the year (+€30,669) and Other debts (+€24,660)
- Receivables after one year -€17,526
no longer reported in 2025 (was €17,526)
- Receivables within one year -€17,093
down €17,093 (-48.3%), from €35,388 to €18,296
of which Trade receivables: -€17,453
- Deferred charges and accrued income -€3,425
down €3,425 (-66.7%), from €5,133 to €1,708
- Tangible fixed assets -€2,466
down €2,466 (-6.6%), from €37,152 to €34,687
of which Land and buildings: -€4,052
- Reserves -€38,731
down €38,731 (-77.0%), from €50,329 to €11,598
of which Distributable reserves: -€38,731
- Other debts +€24,660
up €24,660 (+68.7%), from €35,882 to €60,542
- Debts after one year -€5,452
down €5,452 (-79.9%), from €6,827 to €1,374
- Gross operating margin -€11,457
down €11,457 (-18.4%), from €62,127 to €50,670
- Taxes -€2,273
down €2,273 (-20.6%), from €11,049 to €8,776
- Depreciation +€1,380
up €1,380 (+18.3%), from €7,552 to €8,933
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €129,352 | €109,077 | -€20,275 | -15.7% |
| Fixed assets | 21/28 | €38,052 | €35,587 | -€2,466 | -6.5% |
| Tangible fixed assets | 22/27 | €37,152 | €34,687 | -€2,466 | -6.6% |
| Land and buildings | 22 | €20,436 | €16,384 | -€4,052 | -19.8% |
| Plant, machinery and equipment | 23 | €779 | €303 | -€476 | -61.1% |
| Furniture and vehicles | 24 | €9,420 | €6,349 | -€3,070 | -32.6% |
| Other tangible fixed assets | 26 | €6,518 | €11,650 | +€5,132 | +78.7% |
| Financial fixed assets | 28 | €900 | €900 | = | 0.0% |
| Current assets | 29/58 | €91,299 | €73,490 | -€17,809 | -19.5% |
| Amounts receivable after more than one year | 29 | €17,526 | - | -€17,526 | |
| Other amounts receivable | 291 | €17,526 | - | -€17,526 | |
| Amounts receivable within one year | 40/41 | €35,388 | €18,296 | -€17,093 | -48.3% |
| Trade receivables | 40 | €34,525 | €17,071 | -€17,453 | -50.6% |
| Other amounts receivable | 41 | €864 | €1,224 | +€361 | +41.7% |
| Cash at bank and in hand | 54/58 | €33,251 | €53,487 | +€20,235 | +60.9% |
| Deferred charges and accrued income | 490/1 | €5,133 | €1,708 | -€3,425 | -66.7% |
| Total equity and liabilities | 10/49 | €129,352 | €109,077 | -€20,275 | -15.7% |
| Equity | 10/15 | €68,929 | €30,198 | -€38,731 | -56.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €50,329 | €11,598 | -€38,731 | -77.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €48,469 | €9,738 | -€38,731 | -79.9% |
| Amounts payable | 17/49 | €60,423 | €78,879 | +€18,456 | +30.5% |
| Amounts payable after more than one year | 17 | €6,827 | €1,374 | -€5,452 | -79.9% |
| Financial debts | 170/4 | €6,827 | €1,374 | -€5,452 | -79.9% |
| Amounts payable within one year | 42/48 | €53,596 | €77,505 | +€23,908 | +44.6% |
| Current portion of amounts payable after more than one year | 42 | €5,380 | €5,452 | +€72 | +1.3% |
| Trade debts | 44 | €2,739 | €2,632 | -€106 | -3.9% |
| Suppliers | 440/4 | €2,739 | €2,632 | -€106 | -3.9% |
| Taxes, remuneration and social security | 45 | €9,596 | €8,878 | -€718 | -7.5% |
| Taxes | 450/3 | €9,596 | €8,878 | -€718 | -7.5% |
| Other amounts payable | 47/48 | €35,882 | €60,542 | +€24,660 | +68.7% |
| Remuneration, social security and pensions | 62 | - | €5 | +€5 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,552 | €8,933 | +€1,380 | +18.3% |
| Other operating charges | 640/8 | €596 | €614 | +€18 | +3.1% |
| Gross operating margin | 9900 | €62,127 | €50,670 | -€11,457 | -18.4% |
| Operating profit (loss) | 9901 | €53,979 | €41,118 | -€12,861 | -23.8% |
| Financial income | 75/76B | €104 | €571 | +€467 | +448% |
| Recurring financial income | 75 | €104 | €571 | +€467 | +448% |
| Financial charges | 65/66B | €2,313 | €2,245 | -€68 | -3.0% |
| Recurring financial charges | 65 | €2,313 | €2,245 | -€68 | -3.0% |
| Profit (loss) for the period before taxes | 9903 | €51,770 | €39,445 | -€12,325 | -23.8% |
| Income taxes | 67/77 | €11,049 | €8,776 | -€2,273 | -20.6% |
| Profit (loss) for the period | 9904 | €40,721 | €30,669 | -€10,052 | -24.7% |
| Profit (loss) for the period to be appropriated | 9905 | €40,721 | €30,669 | -€10,052 | -24.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.