De Poortere Uwe: 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 Poortere Uwe
Largest movements
- Cash -€26,878
down €26,878 (-20.7%), from €129,625 to €102,748
mainly Contributions, distributions and other (-€127,500) and Receivables within one year (-€4,169)
- Tangible fixed assets -€6,807
down €6,807 (-61.0%), from €11,160 to €4,353
of which Leasing and similar rights: -€5,206
- Receivables within one year +€4,169
up €4,169 (+57.7%), from €7,220 to €11,389
of which Trade receivables: +€3,211
- Reserves -€74,750
down €74,750 (-58.6%), from €127,500 to €52,750
- Other debts +€49,657
up €49,657 (+47,046%), from €106 to €49,763
- Debts after one year -€2,345
no longer reported in 2025 (was €2,345)
- Current portion of long-term debt -€2,228
down €2,228 (-48.7%), from €4,573 to €2,345
- Accrued charges and deferred income +€2,115
new in 2025: €2,115
- Gross operating margin +€2,285
up €2,285 (+3.1%), from €74,697 to €76,983
- Financial charges +€1,639
up €1,639 (+362%), from €453 to €2,092
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 | €148,858 | €119,352 | -€29,505 | -19.8% |
| Fixed assets | 21/28 | €11,160 | €4,353 | -€6,807 | -61.0% |
| Tangible fixed assets | 22/27 | €11,160 | €4,353 | -€6,807 | -61.0% |
| Furniture and vehicles | 24 | €649 | - | -€649 | |
| Leasing and similar rights | 25 | €7,774 | €2,568 | -€5,206 | -67.0% |
| Other tangible fixed assets | 26 | €2,737 | €1,786 | -€951 | -34.8% |
| Current assets | 29/58 | €137,697 | €114,999 | -€22,698 | -16.5% |
| Amounts receivable within one year | 40/41 | €7,220 | €11,389 | +€4,169 | +57.7% |
| Trade receivables | 40 | €7,220 | €10,430 | +€3,211 | +44.5% |
| Other amounts receivable | 41 | - | €958 | +€958 | |
| Cash at bank and in hand | 54/58 | €129,625 | €102,748 | -€26,878 | -20.7% |
| Deferred charges and accrued income | 490/1 | €853 | €863 | +€10 | +1.2% |
| Total equity and liabilities | 10/49 | €148,858 | €119,352 | -€29,505 | -19.8% |
| Equity | 10/15 | €130,371 | €55,490 | -€74,881 | -57.4% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €127,500 | €52,750 | -€74,750 | -58.6% |
| Distributable reserves | 133 | €127,500 | €52,750 | -€74,750 | -58.6% |
| Profit (loss) carried forward | 14 | €371 | €240 | -€131 | -35.3% |
| Amounts payable | 17/49 | €18,487 | €63,863 | +€45,375 | +245% |
| Amounts payable after more than one year | 17 | €2,345 | - | -€2,345 | |
| Financial debts | 170/4 | €2,345 | - | -€2,345 | |
| Amounts payable within one year | 42/48 | €16,142 | €61,747 | +€45,605 | +283% |
| Current portion of amounts payable after more than one year | 42 | €4,573 | €2,345 | -€2,228 | -48.7% |
| Trade debts | 44 | €76 | €119 | +€44 | +57.4% |
| Suppliers | 440/4 | €76 | €119 | +€44 | +57.4% |
| Taxes, remuneration and social security | 45 | €11,388 | €9,520 | -€1,868 | -16.4% |
| Taxes | 450/3 | €11,388 | €7,520 | -€3,868 | -34.0% |
| Remuneration and social security | 454/9 | - | €2,000 | +€2,000 | |
| Other amounts payable | 47/48 | €106 | €49,763 | +€49,657 | +47,046% |
| Accrued charges and deferred income | 492/3 | - | €2,115 | +€2,115 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,821 | €6,807 | -€14 | -0.2% |
| Other operating charges | 640/8 | €827 | €1,233 | +€406 | +49.2% |
| Gross operating margin | 9900 | €74,697 | €76,983 | +€2,285 | +3.1% |
| Operating profit (loss) | 9901 | €67,049 | €68,943 | +€1,893 | +2.8% |
| Financial income | 75/76B | €225 | €413 | +€188 | +83.4% |
| Recurring financial income | 75 | €225 | €413 | +€188 | +83.4% |
| Financial charges | 65/66B | €453 | €2,092 | +€1,639 | +362% |
| Recurring financial charges | 65 | €453 | €2,092 | +€1,639 | +362% |
| Profit (loss) for the period before taxes | 9903 | €66,822 | €67,264 | +€442 | +0.7% |
| Income taxes | 67/77 | €14,448 | €14,645 | +€196 | +1.4% |
| Profit (loss) for the period | 9904 | €52,373 | €52,619 | +€246 | +0.5% |
| Profit (loss) for the period to be appropriated | 9905 | €52,373 | €52,619 | +€246 | +0.5% |
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 27 October 2026 via checked.be.