DE POOTER: 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 POOTER
Largest movements
- Cash -€293,586
down €293,586 (-19.1%), from €1.5m to €1.2m
mainly Net result for the year (-€229,872) and Tax, wage and social debts (-€65,346)
- Reserves -€229,872
down €229,872 (-13.6%), from €1.7m to €1.5m
of which Distributable reserves: -€229,872
- Tax, wage and social debts -€65,346
down €65,346 (-53.3%), from €122,570 to €57,223
of which Taxes: -€60,806
- Gross operating margin -€515,517
down €515,517, from €458,182 to -€57,335
- Taxes -€70,127
down €70,127 (-99.5%), from €70,496 to €370
- Staff costs -€21,507
down €21,507 (-11.8%), from €182,602 to €161,095
- Depreciation -€16,626
down €16,626 (-100%), from €16,626 to €0
- Other operating charges +€8,188
up €8,188 (+210%), from €3,904 to €12,092
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 | €1,849,713 | €1,554,955 | -€294,758 | -15.9% |
| Fixed assets | 21/28 | €178,996 | €178,996 | = | 0.0% |
| Tangible fixed assets | 22/27 | €178,996 | €178,996 | = | 0.0% |
| Land and buildings | 22 | €178,996 | €178,996 | = | 0.0% |
| Current assets | 29/58 | €1,670,717 | €1,375,959 | -€294,758 | -17.6% |
| Stocks and contracts in progress | 3 | €18,636 | €15,683 | -€2,953 | -15.8% |
| Stocks | 30/36 | €18,636 | €15,683 | -€2,953 | -15.8% |
| Contracts in progress | 37 | €0 | - | = | |
| Amounts receivable within one year | 40/41 | €114,626 | €116,407 | +€1,781 | +1.6% |
| Trade receivables | 40 | €81,842 | €71,721 | -€10,121 | -12.4% |
| Other amounts receivable | 41 | €32,785 | €44,687 | +€11,902 | +36.3% |
| Cash at bank and in hand | 54/58 | €1,537,454 | €1,243,868 | -€293,586 | -19.1% |
| Total equity and liabilities | 10/49 | €1,849,713 | €1,554,955 | -€294,758 | -15.9% |
| Equity | 10/15 | €1,709,295 | €1,479,423 | -€229,872 | -13.4% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €1,684,506 | €1,454,633 | -€229,872 | -13.6% |
| Non-distributable reserves | 130/1 | €2,479 | €2,479 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,479 | €2,479 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,777 | €10,777 | = | 0.0% |
| Distributable reserves | 133 | €1,671,249 | €1,441,377 | -€229,872 | -13.8% |
| Amounts payable | 17/49 | €140,418 | €75,532 | -€64,886 | -46.2% |
| Amounts payable within one year | 42/48 | €140,418 | €75,532 | -€64,886 | -46.2% |
| Trade debts | 44 | €13,605 | €14,065 | +€461 | +3.4% |
| Suppliers | 440/4 | €13,605 | €14,065 | +€461 | +3.4% |
| Taxes, remuneration and social security | 45 | €122,570 | €57,223 | -€65,346 | -53.3% |
| Taxes | 450/3 | €61,176 | €370 | -€60,806 | -99.4% |
| Remuneration and social security | 454/9 | €61,394 | €56,854 | -€4,540 | -7.4% |
| Other amounts payable | 47/48 | €4,243 | €4,243 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €182,602 | €161,095 | -€21,507 | -11.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,626 | €0 | -€16,626 | -100% |
| Other operating charges | 640/8 | €3,904 | €12,092 | +€8,188 | +210% |
| Gross operating margin | 9900 | €458,182 | -€57,335 | -€515,517 | |
| Operating profit (loss) | 9901 | €255,050 | -€230,522 | -€485,572 | |
| Financial income | 75/76B | €565 | €1,658 | +€1,093 | +193% |
| Recurring financial income | 75 | €565 | €1,658 | +€1,093 | +193% |
| Financial charges | 65/66B | €1,205 | €639 | -€565 | -46.9% |
| Recurring financial charges | 65 | €1,205 | €639 | -€565 | -46.9% |
| Profit (loss) for the period before taxes | 9903 | €254,411 | -€229,503 | -€483,913 | |
| Income taxes | 67/77 | €70,496 | €370 | -€70,127 | -99.5% |
| Profit (loss) for the period | 9904 | €183,914 | -€229,872 | -€413,787 | |
| Profit (loss) for the period to be appropriated | 9905 | €183,914 | -€229,872 | -€413,787 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.