De Poorterstuin: what changed
De Poorterstuin
Largest movements
- Receivables within one year -€83,265
down €83,265 (-71.2%), from €116,865 to €33,600
of which Trade receivables: -€61,105
- Cash +€36,442
up €36,442 (+193%), from €18,834 to €55,275
mainly Receivables within one year (+€83,265) and Depreciation (+€28,349)
- Tangible fixed assets -€28,349
down €28,349 (-8.1%), from €349,520 to €321,171
of which Land and buildings: -€26,647
- Tax, wage and social debts -€35,313
down €35,313 (-89.2%), from €39,591 to €4,278
- Reserves -€27,112
down €27,112 (-7.7%), from €351,471 to €324,358
- Current portion of long-term debt -€19,525
down €19,525 (-61.2%), from €31,902 to €12,377
- Other debts +€18,232
up €18,232 (+260%), from €7,024 to €25,256
- Debts after one year -€12,377
down €12,377 (-47.5%), from €26,047 to €13,670
- Gross operating margin -€32,070
down €32,070 (-43.8%), from €73,181 to €41,111
- Taxes -€7,562
down €7,562 (-71.9%), from €10,515 to €2,953
- Depreciation -€5,110
down €5,110 (-15.3%), from €33,459 to €28,349
- Financial charges -€808
down €808 (-41.4%), from €1,954 to €1,146
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 | €487,679 | €411,580 | -€76,099 | -15.6% |
| Fixed assets | 21/28 | €349,710 | €321,361 | -€28,349 | -8.1% |
| Tangible fixed assets | 22/27 | €349,520 | €321,171 | -€28,349 | -8.1% |
| Land and buildings | 22 | €343,868 | €317,221 | -€26,647 | -7.7% |
| Furniture and vehicles | 24 | €5,652 | €3,950 | -€1,702 | -30.1% |
| Financial fixed assets | 28 | €190 | €190 | = | 0.0% |
| Current assets | 29/58 | €137,969 | €90,219 | -€47,749 | -34.6% |
| Amounts receivable within one year | 40/41 | €116,865 | €33,600 | -€83,265 | -71.2% |
| Trade receivables | 40 | €94,380 | €33,275 | -€61,105 | -64.7% |
| Other amounts receivable | 41 | €22,485 | €325 | -€22,160 | -98.6% |
| Cash at bank and in hand | 54/58 | €18,834 | €55,275 | +€36,442 | +193% |
| Deferred charges and accrued income | 490/1 | €2,270 | €1,344 | -€926 | -40.8% |
| Total equity and liabilities | 10/49 | €487,679 | €411,580 | -€76,099 | -15.6% |
| Equity | 10/15 | €380,656 | €353,543 | -€27,112 | -7.1% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €351,471 | €324,358 | -€27,112 | -7.7% |
| Distributable reserves | 133 | €351,471 | €324,358 | -€27,112 | -7.7% |
| Profit (loss) carried forward | 14 | €21,125 | €21,125 | = | 0.0% |
| Amounts payable | 17/49 | €107,023 | €58,037 | -€48,986 | -45.8% |
| Amounts payable after more than one year | 17 | €26,047 | €13,670 | -€12,377 | -47.5% |
| Financial debts | 170/4 | €26,047 | €13,670 | -€12,377 | -47.5% |
| Amounts payable within one year | 42/48 | €80,976 | €44,367 | -€36,609 | -45.2% |
| Current portion of amounts payable after more than one year | 42 | €31,902 | €12,377 | -€19,525 | -61.2% |
| Trade debts | 44 | €2,459 | €2,456 | -€3 | -0.1% |
| Suppliers | 440/4 | €2,459 | €2,456 | -€3 | -0.1% |
| Taxes, remuneration and social security | 45 | €39,591 | €4,278 | -€35,313 | -89.2% |
| Taxes | 450/3 | €39,591 | €4,278 | -€35,313 | -89.2% |
| Other amounts payable | 47/48 | €7,024 | €25,256 | +€18,232 | +260% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,459 | €28,349 | -€5,110 | -15.3% |
| Other operating charges | 640/8 | €1,141 | €1,185 | +€44 | +3.9% |
| Gross operating margin | 9900 | €73,181 | €41,111 | -€32,070 | -43.8% |
| Operating profit (loss) | 9901 | €38,581 | €11,576 | -€27,004 | -70.0% |
| Financial income | 75/76B | €674 | - | -€674 | |
| Recurring financial income | 75 | €674 | - | -€674 | |
| Financial charges | 65/66B | €1,954 | €1,146 | -€808 | -41.4% |
| Recurring financial charges | 65 | €1,954 | €1,146 | -€808 | -41.4% |
| Profit (loss) for the period before taxes | 9903 | €37,301 | €10,430 | -€26,870 | -72.0% |
| Income taxes | 67/77 | €10,515 | €2,953 | -€7,562 | -71.9% |
| Profit (loss) for the period | 9904 | €26,786 | €7,478 | -€19,308 | -72.1% |
| Profit (loss) for the period to be appropriated | 9905 | €26,786 | €7,478 | -€19,308 | -72.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.