DE POOTER PROJECTS: 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 PROJECTS
Largest movements
- Cash +€278,974
up €278,974 (+453%), from €61,565 to €340,539
mainly Current investments (+€200,000) and Net result for the year (+€145,579)
- Current investments -€200,000
down €200,000 (-100%), from €200,000 to €0
- Receivables within one year +€77,444
up €77,444 (+181%), from €42,737 to €120,182
of which Trade receivables: +€54,450
- Reserves +€145,579
up €145,579 (+30.5%), from €477,426 to €623,005
of which Distributable reserves: +€145,579
- Tax, wage and social debts +€10,735
up €10,735 (+49.5%), from €21,707 to €32,442
- Gross operating margin +€26,700
up €26,700 (+16.2%), from €165,075 to €191,775
- Financial income +€7,200
new in 2024: €7,200
- Other operating charges -€4,852
down €4,852 (-88.0%), from €5,516 to €664
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €576,804 | €739,418 | +€162,615 | +28.2% |
| Current assets | 29/58 | €576,804 | €739,418 | +€162,615 | +28.2% |
| Stocks and contracts in progress | 3 | €272,501 | €278,697 | +€6,196 | +2.3% |
| Stocks | 30/36 | €272,501 | €278,697 | +€6,196 | +2.3% |
| Amounts receivable within one year | 40/41 | €42,737 | €120,182 | +€77,444 | +181% |
| Trade receivables | 40 | €42,350 | €96,800 | +€54,450 | +129% |
| Other amounts receivable | 41 | €387 | €23,382 | +€22,994 | +5,939% |
| Current investments | 50/53 | €200,000 | €0 | -€200,000 | -100% |
| Cash at bank and in hand | 54/58 | €61,565 | €340,539 | +€278,974 | +453% |
| Total equity and liabilities | 10/49 | €576,804 | €739,418 | +€162,615 | +28.2% |
| Equity | 10/15 | €497,426 | €643,005 | +€145,579 | +29.3% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €477,426 | €623,005 | +€145,579 | +30.5% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Distributable reserves | 133 | €475,426 | €621,005 | +€145,579 | +30.6% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €79,378 | €96,414 | +€17,036 | +21.5% |
| Amounts payable within one year | 42/48 | €76,620 | €90,178 | +€13,558 | +17.7% |
| Trade debts | 44 | €13,746 | €10,690 | -€3,055 | -22.2% |
| Suppliers | 440/4 | €13,746 | €10,690 | -€3,055 | -22.2% |
| Taxes, remuneration and social security | 45 | €21,707 | €32,442 | +€10,735 | +49.5% |
| Taxes | 450/3 | €21,707 | €32,442 | +€10,735 | +49.5% |
| Other amounts payable | 47/48 | €41,167 | €47,046 | +€5,879 | +14.3% |
| Accrued charges and deferred income | 492/3 | €2,757 | €6,236 | +€3,478 | +126% |
| Other operating charges | 640/8 | €5,516 | €664 | -€4,852 | -88.0% |
| Gross operating margin | 9900 | €165,075 | €191,775 | +€26,700 | +16.2% |
| Operating profit (loss) | 9901 | €159,559 | €191,111 | +€31,552 | +19.8% |
| Financial income | 75/76B | - | €7,200 | +€7,200 | |
| Recurring financial income | 75 | - | €7,200 | +€7,200 | |
| Financial charges | 65/66B | €1,872 | €3,539 | +€1,667 | +89.1% |
| Recurring financial charges | 65 | €1,872 | €3,539 | +€1,667 | +89.1% |
| Profit (loss) for the period before taxes | 9903 | €157,687 | €194,772 | +€37,085 | +23.5% |
| Income taxes | 67/77 | €50,855 | €49,193 | -€1,662 | -3.3% |
| Profit (loss) for the period | 9904 | €106,832 | €145,579 | +€38,746 | +36.3% |
| Profit (loss) for the period to be appropriated | 9905 | €106,832 | €145,579 | +€38,746 | +36.3% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.