DE POORTERIJ: 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 POORTERIJ
Largest movements
- Cash -€7,779
down €7,779 (-18.1%), from €43,058 to €35,279
mainly Net result for the year (-€6,126) and Receivables within one year (-€1,049)
- Reserves -€6,126
down €6,126 (-28.2%), from €21,716 to €15,590
of which Distributable reserves: -€6,126
- Gross operating margin +€4,597
up €4,597 (+48.0%), from -€9,586 to -€4,989
- Provisions +€2,200
no longer reported in 2025 (was -€2,200)
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 | €111,138 | €104,409 | -€6,730 | -6.1% |
| Current assets | 29/58 | €111,138 | €104,409 | -€6,730 | -6.1% |
| Stocks and contracts in progress | 3 | €62,500 | €62,500 | = | 0.0% |
| Stocks | 30/36 | €62,500 | €62,500 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €5,581 | €6,630 | +€1,049 | +18.8% |
| Other amounts receivable | 41 | €5,581 | €6,630 | +€1,049 | +18.8% |
| Cash at bank and in hand | 54/58 | €43,058 | €35,279 | -€7,779 | -18.1% |
| Total equity and liabilities | 10/49 | €111,138 | €104,409 | -€6,730 | -6.1% |
| Equity | 10/15 | €83,216 | €77,090 | -€6,126 | -7.4% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €21,716 | €15,590 | -€6,126 | -28.2% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Distributable reserves | 133 | €15,566 | €9,440 | -€6,126 | -39.4% |
| Provisions and deferred taxes | 16 | €25,084 | €25,084 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €25,084 | €25,084 | = | 0.0% |
| Other liabilities and charges | 164/5 | €25,084 | €25,084 | = | 0.0% |
| Amounts payable | 17/49 | €2,838 | €2,235 | -€603 | -21.3% |
| Amounts payable within one year | 42/48 | €2,838 | €2,235 | -€603 | -21.3% |
| Trade debts | 44 | €2,838 | €2,235 | -€603 | -21.3% |
| Suppliers | 440/4 | €2,838 | €2,235 | -€603 | -21.3% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€2,200 | - | +€2,200 | |
| Other operating charges | 640/8 | €563 | €578 | +€15 | +2.7% |
| Gross operating margin | 9900 | -€9,586 | -€4,989 | +€4,597 | +48.0% |
| Operating profit (loss) | 9901 | -€7,949 | -€5,567 | +€2,382 | +30.0% |
| Financial charges | 65/66B | €491 | €560 | +€68 | +13.9% |
| Recurring financial charges | 65 | €491 | €560 | +€68 | +13.9% |
| Profit (loss) for the period before taxes | 9903 | -€8,440 | -€6,126 | +€2,314 | +27.4% |
| Profit (loss) for the period | 9904 | -€8,440 | -€6,126 | +€2,314 | +27.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,440 | -€6,126 | +€2,314 | +27.4% |
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 17 October 2026 via checked.be.