De Poorter Laurent: 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 Laurent
Largest movements
- Receivables within one year -€38,651
down €38,651 (-39.3%), from €98,240 to €59,589
of which Trade receivables: -€34,746
- Tangible fixed assets +€36,569
up €36,569 (+10.0%), from €364,136 to €400,706
of which Land and buildings: +€43,155
- Cash +€26,355
up €26,355 (+36.1%), from €72,972 to €99,327
mainly Receivables within one year (+€38,651) and Net result for the year (+€34,920)
- Stocks and contracts +€15,229
up €15,229 (+38.1%), from €39,975 to €55,204
of which Stocks: +€18,155
- Reserves +€34,920
up €34,920 (+51.5%), from €67,849 to €102,770
- Debts after one year -€24,922
down €24,922 (-9.2%), from €270,976 to €246,053
- Tax, wage and social debts +€22,446
up €22,446 (+73.8%), from €30,432 to €52,878
of which Remuneration and social security: +€15,794
- Other debts +€8,074
up €8,074 (+6.9%), from €116,282 to €124,356
- Gross operating margin -€20,669
down €20,669 (-18.8%), from €110,160 to €89,491
- Depreciation +€11,884
up €11,884 (+67.3%), from €17,668 to €29,552
- Taxes -€3,443
down €3,443 (-31.2%), from €11,046 to €7,603
- Financial charges +€2,755
up €2,755 (+21.3%), from €12,904 to €15,659
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 | €575,323 | €614,826 | +€39,502 | +6.9% |
| Fixed assets | 21/28 | €364,137 | €400,706 | +€36,569 | +10.0% |
| Intangible fixed assets | 21 | €1 | €0 | -€0 | -46.2% |
| Tangible fixed assets | 22/27 | €364,136 | €400,706 | +€36,569 | +10.0% |
| Land and buildings | 22 | €321,185 | €364,340 | +€43,155 | +13.4% |
| Plant, machinery and equipment | 23 | €4,897 | €9,554 | +€4,657 | +95.1% |
| Furniture and vehicles | 24 | €8,015 | €6,210 | -€1,805 | -22.5% |
| Leasing and similar rights | 25 | €12,120 | €8,080 | -€4,040 | -33.3% |
| Other tangible fixed assets | 26 | €17,920 | €12,522 | -€5,398 | -30.1% |
| Current assets | 29/58 | €211,187 | €214,120 | +€2,933 | +1.4% |
| Stocks and contracts in progress | 3 | €39,975 | €55,204 | +€15,229 | +38.1% |
| Stocks | 30/36 | €21,325 | €39,479 | +€18,155 | +85.1% |
| Contracts in progress | 37 | €18,650 | €15,725 | -€2,926 | -15.7% |
| Amounts receivable within one year | 40/41 | €98,240 | €59,589 | -€38,651 | -39.3% |
| Trade receivables | 40 | €90,747 | €56,001 | -€34,746 | -38.3% |
| Other amounts receivable | 41 | €7,493 | €3,589 | -€3,905 | -52.1% |
| Cash at bank and in hand | 54/58 | €72,972 | €99,327 | +€26,355 | +36.1% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €575,323 | €614,826 | +€39,502 | +6.9% |
| Equity | 10/15 | €72,649 | €107,570 | +€34,920 | +48.1% |
| Contributions | 10/11 | €4,800 | €4,800 | = | 0.0% |
| Reserves | 13 | €67,849 | €102,770 | +€34,920 | +51.5% |
| Distributable reserves | 133 | €67,849 | €102,770 | +€34,920 | +51.5% |
| Amounts payable | 17/49 | €502,674 | €507,256 | +€4,582 | +0.9% |
| Amounts payable after more than one year | 17 | €270,976 | €246,053 | -€24,922 | -9.2% |
| Financial debts | 170/4 | €270,976 | €246,053 | -€24,922 | -9.2% |
| Amounts payable within one year | 42/48 | €220,915 | €256,105 | +€35,191 | +15.9% |
| Current portion of amounts payable after more than one year | 42 | €14,410 | €16,279 | +€1,870 | +13.0% |
| Trade debts | 44 | €59,790 | €62,591 | +€2,801 | +4.7% |
| Suppliers | 440/4 | €59,790 | €62,591 | +€2,801 | +4.7% |
| Taxes, remuneration and social security | 45 | €30,432 | €52,878 | +€22,446 | +73.8% |
| Taxes | 450/3 | €11,479 | €18,132 | +€6,652 | +58.0% |
| Remuneration and social security | 454/9 | €18,953 | €34,747 | +€15,794 | +83.3% |
| Other amounts payable | 47/48 | €116,282 | €124,356 | +€8,074 | +6.9% |
| Accrued charges and deferred income | 492/3 | €10,784 | €5,098 | -€5,687 | -52.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,668 | €29,552 | +€11,884 | +67.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €0 | €648 | +€648 | |
| Other operating charges | 640/8 | €1,380 | €1,347 | -€33 | -2.4% |
| Gross operating margin | 9900 | €110,160 | €89,491 | -€20,669 | -18.8% |
| Operating profit (loss) | 9901 | €91,112 | €57,944 | -€33,167 | -36.4% |
| Financial income | 75/76B | €72 | €238 | +€166 | +231% |
| Recurring financial income | 75 | €72 | €238 | +€166 | +231% |
| Financial charges | 65/66B | €12,904 | €15,659 | +€2,755 | +21.3% |
| Recurring financial charges | 65 | €12,904 | €15,659 | +€2,755 | +21.3% |
| Profit (loss) for the period before taxes | 9903 | €78,279 | €42,523 | -€35,756 | -45.7% |
| Income taxes | 67/77 | €11,046 | €7,603 | -€3,443 | -31.2% |
| Profit (loss) for the period | 9904 | €67,233 | €34,920 | -€32,313 | -48.1% |
| Profit (loss) for the period to be appropriated | 9905 | €67,233 | €34,920 | -€32,313 | -48.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.