De Poorter Dakwerken: what changed
What changed
De Poorter Dakwerken
NACE 43.410, Roofing work
filed annual accounts (NBB)
Net result for the year
€153,574
2024 · €87,594+€65,980
Equity
€485,477
2024 · €360,477+€125,000
Cash
€319,923
2024 · €139,168+€180,755
Balance sheet total
€759,546
2024 · €619,717+€139,828
Largest movements
Assets
- Cash +€180,755
up €180,755 (+130%), from €139,168 to €319,923
mainly Net result for the year (+€153,574) and Depreciation (+€91,566)
- Intangible fixed assets -€42,360
down €42,360 (-29.3%), from €144,441 to €102,080
- Tangible fixed assets -€38,984
down €38,984 (-22.9%), from €170,233 to €131,248
of which Furniture and vehicles: -€37,850
- Receivables within one year +€33,925
up €33,925 (+35.5%), from €95,565 to €129,489
of which Other amounts receivable: +€23,513
- Stocks and contracts +€17,253
up €17,253 (+29.8%), from €57,914 to €75,167
Equity and liabilities
- Profit (loss) carried forward +€125,000
up €125,000, from €0 to €125,000
- Current portion of long-term debt +€49,019
up €49,019 (+110%), from €44,565 to €93,584
- Debts after one year -€31,560
down €31,560 (-34.3%), from €91,993 to €60,433
- Tax, wage and social debts -€11,669
down €11,669 (-47.3%), from €24,649 to €12,980
of which Remuneration and social security: -€10,869
Income statement
- Gross operating margin +€173,823
up €173,823 (+56.5%), from €307,778 to €481,601
- Staff costs +€93,352
up €93,352 (+120%), from €77,584 to €170,935
- Taxes +€10,213
up €10,213 (+27.4%), from €37,214 to €47,427
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.
Result 2024
€87,594
Gross operating margin
+€173,823
Staff costs
-€93,352
Depreciation
-€771
Other operating charges
-€3,722
Financial income
+€3,188
Financial charges
-€2,973
Taxes
-€10,213
Result 2025
€153,574
raises the resultlowers the result
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.
From operations
+€202,091
Investment
-€10,221
Financing
-€11,114
Cash 2024
€139,168
From operations (derived)
+€202,091
Net result for the year
+€153,574
Depreciation
+€91,566
Stocks and contracts
-€17,253
Receivables within one year
-€33,925
Deferred charges and accrued income
+€10,759
Trade debts
+€5,784
Tax, wage and social debts
-€11,669
Other debts
+€948
Accrued charges and deferred income
+€2,306
Investment (derived)
-€10,221
Investment in fixed assets (net)
-€10,221
Financing
-€11,114
Debts after one year
-€31,560
Current portion of long-term debt
+€49,019
Contributions, distributions and other
-€28,574
Cash 2025
€319,923
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €619,717 | €759,546 | +€139,828 | +22.6% |
| Fixed assets | 21/28 | €314,674 | €233,329 | -€81,345 | -25.9% |
| Intangible fixed assets | 21 | €144,441 | €102,080 | -€42,360 | -29.3% |
| Tangible fixed assets | 22/27 | €170,233 | €131,248 | -€38,984 | -22.9% |
| Land and buildings | 22 | €8,864 | €6,819 | -€2,045 | -23.1% |
| Plant, machinery and equipment | 23 | €1,888 | €12,310 | +€10,422 | +552% |
| Furniture and vehicles | 24 | €92,986 | €55,136 | -€37,850 | -40.7% |
| Leasing and similar rights | 25 | €66,495 | €49,078 | -€17,418 | -26.2% |
| Other tangible fixed assets | 26 | €0 | €7,906 | +€7,906 | |
| Current assets | 29/58 | €305,044 | €526,217 | +€221,173 | +72.5% |
| Stocks and contracts in progress | 3 | €57,914 | €75,167 | +€17,253 | +29.8% |
| Stocks | 30/36 | €57,914 | €75,167 | +€17,253 | +29.8% |
| Amounts receivable within one year | 40/41 | €95,565 | €129,489 | +€33,925 | +35.5% |
| Trade receivables | 40 | €40,065 | €50,477 | +€10,411 | +26.0% |
| Other amounts receivable | 41 | €55,499 | €79,012 | +€23,513 | +42.4% |
| Cash at bank and in hand | 54/58 | €139,168 | €319,923 | +€180,755 | +130% |
| Deferred charges and accrued income | 490/1 | €12,397 | €1,638 | -€10,759 | -86.8% |
| Total equity and liabilities | 10/49 | €619,717 | €759,546 | +€139,828 | +22.6% |
| Equity | 10/15 | €360,477 | €485,477 | +€125,000 | +34.7% |
| Contributions | 10/11 | €60,000 | €60,000 | = | 0.0% |
| Reserves | 13 | €300,477 | €300,477 | = | 0.0% |
| Distributable reserves | 133 | €300,477 | €300,477 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €125,000 | +€125,000 | |
| Amounts payable | 17/49 | €259,240 | €274,069 | +€14,828 | +5.7% |
| Amounts payable after more than one year | 17 | €91,993 | €60,433 | -€31,560 | -34.3% |
| Financial debts | 170/4 | €91,993 | €60,433 | -€31,560 | -34.3% |
| Amounts payable within one year | 42/48 | €164,953 | €209,035 | +€44,082 | +26.7% |
| Current portion of amounts payable after more than one year | 42 | €44,565 | €93,584 | +€49,019 | +110% |
| Trade debts | 44 | €13,566 | €19,350 | +€5,784 | +42.6% |
| Suppliers | 440/4 | €13,566 | €19,350 | +€5,784 | +42.6% |
| Taxes, remuneration and social security | 45 | €24,649 | €12,980 | -€11,669 | -47.3% |
| Taxes | 450/3 | €9,195 | €8,395 | -€799 | -8.7% |
| Remuneration and social security | 454/9 | €15,454 | €4,585 | -€10,869 | -70.3% |
| Other amounts payable | 47/48 | €82,173 | €83,121 | +€948 | +1.2% |
| Accrued charges and deferred income | 492/3 | €2,295 | €4,601 | +€2,306 | +100% |
| Non-recurring operating income | 76A | - | €1,017 | +€1,017 | |
| Remuneration, social security and pensions | 62 | €77,584 | €170,935 | +€93,352 | +120% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €90,795 | €91,566 | +€771 | +0.8% |
| Other operating charges | 640/8 | €2,565 | €6,288 | +€3,722 | +145% |
| Gross operating margin | 9900 | €307,778 | €481,601 | +€173,823 | +56.5% |
| Operating profit (loss) | 9901 | €136,834 | €212,812 | +€75,978 | +55.5% |
| Financial income | 75/76B | €9,318 | €12,505 | +€3,188 | +34.2% |
| Recurring financial income | 75 | €9,318 | €12,505 | +€3,188 | +34.2% |
| Financial charges | 65/66B | €21,344 | €24,317 | +€2,973 | +13.9% |
| Recurring financial charges | 65 | €21,344 | €24,317 | +€2,973 | +13.9% |
| Profit (loss) for the period before taxes | 9903 | €124,808 | €201,000 | +€76,193 | +61.0% |
| Income taxes | 67/77 | €37,214 | €47,427 | +€10,213 | +27.4% |
| Profit (loss) for the period | 9904 | €87,594 | €153,574 | +€65,980 | +75.3% |
| Profit (loss) for the period to be appropriated | 9905 | €87,594 | €153,574 | +€65,980 | +75.3% |
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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 7 November 2026 via checked.be.