DE POOTZAK: 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 POOTZAK
Largest movements
- Receivables within one year +€35,077
up €35,077 (+89.8%), from €39,079 to €74,156
- Tangible fixed assets -€22,565
down €22,565 (-25.3%), from €89,295 to €66,730
of which Plant, machinery and equipment: -€11,854
- Cash -€3,083
down €3,083 (-13.8%), from €22,279 to €19,196
mainly Receivables within one year (-€35,077) and Debts after one year (-€15,592)
- Reserves +€24,371
up €24,371 (+36.3%), from €67,071 to €91,441
- Debts after one year -€15,592
down €15,592 (-40.9%), from €38,138 to €22,546
- Trade debts +€5,160
up €5,160 (+26.1%), from €19,777 to €24,938
- Tax, wage and social debts -€2,734
down €2,734 (-21.8%), from €12,514 to €9,780
of which Remuneration and social security: -€4,066
- Staff costs -€7,388
down €7,388 (-16.6%), from €44,629 to €37,241
- Taxes +€3,910
up €3,910 (+64.7%), from €6,042 to €9,952
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 | €156,427 | €167,883 | +€11,456 | +7.3% |
| Fixed assets | 21/28 | €89,295 | €66,730 | -€22,565 | -25.3% |
| Tangible fixed assets | 22/27 | €89,295 | €66,730 | -€22,565 | -25.3% |
| Land and buildings | 22 | €22,518 | €21,315 | -€1,203 | -5.3% |
| Plant, machinery and equipment | 23 | €28,260 | €16,406 | -€11,854 | -41.9% |
| Furniture and vehicles | 24 | €38,517 | €29,010 | -€9,507 | -24.7% |
| Current assets | 29/58 | €67,132 | €101,153 | +€34,021 | +50.7% |
| Stocks and contracts in progress | 3 | €4,768 | €5,225 | +€457 | +9.6% |
| Stocks | 30/36 | €4,768 | €5,225 | +€457 | +9.6% |
| Amounts receivable within one year | 40/41 | €39,079 | €74,156 | +€35,077 | +89.8% |
| Other amounts receivable | 41 | €39,079 | €74,156 | +€35,077 | +89.8% |
| Cash at bank and in hand | 54/58 | €22,279 | €19,196 | -€3,083 | -13.8% |
| Deferred charges and accrued income | 490/1 | €1,006 | €2,577 | +€1,571 | +156% |
| Total equity and liabilities | 10/49 | €156,427 | €167,883 | +€11,456 | +7.3% |
| Equity | 10/15 | €69,571 | €93,941 | +€24,371 | +35.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €67,071 | €91,441 | +€24,371 | +36.3% |
| Distributable reserves | 133 | €67,071 | €91,441 | +€24,371 | +36.3% |
| Amounts payable | 17/49 | €86,856 | €73,942 | -€12,914 | -14.9% |
| Amounts payable after more than one year | 17 | €38,138 | €22,546 | -€15,592 | -40.9% |
| Financial debts | 170/4 | €38,138 | €22,546 | -€15,592 | -40.9% |
| Amounts payable within one year | 42/48 | €47,209 | €50,310 | +€3,101 | +6.6% |
| Current portion of amounts payable after more than one year | 42 | €14,918 | €15,592 | +€674 | +4.5% |
| Trade debts | 44 | €19,777 | €24,938 | +€5,160 | +26.1% |
| Suppliers | 440/4 | €19,777 | €24,938 | +€5,160 | +26.1% |
| Taxes, remuneration and social security | 45 | €12,514 | €9,780 | -€2,734 | -21.8% |
| Taxes | 450/3 | €4,678 | €6,011 | +€1,333 | +28.5% |
| Remuneration and social security | 454/9 | €7,836 | €3,769 | -€4,066 | -51.9% |
| Accrued charges and deferred income | 492/3 | €1,509 | €1,086 | -€423 | -28.0% |
| Remuneration, social security and pensions | 62 | €44,629 | €37,241 | -€7,388 | -16.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,791 | €24,355 | +€564 | +2.4% |
| Other operating charges | 640/8 | €2,254 | €2,120 | -€134 | -5.9% |
| Gross operating margin | 9900 | €100,162 | €100,484 | +€322 | +0.3% |
| Operating profit (loss) | 9901 | €29,488 | €36,768 | +€7,280 | +24.7% |
| Financial income | 75/76B | €16 | €65 | +€49 | +296% |
| Recurring financial income | 75 | €16 | €65 | +€49 | +296% |
| Financial charges | 65/66B | €3,367 | €2,511 | -€856 | -25.4% |
| Recurring financial charges | 65 | €3,367 | €2,511 | -€856 | -25.4% |
| Profit (loss) for the period before taxes | 9903 | €26,138 | €34,323 | +€8,185 | +31.3% |
| Income taxes | 67/77 | €6,042 | €9,952 | +€3,910 | +64.7% |
| Profit (loss) for the period | 9904 | €20,096 | €24,371 | +€4,275 | +21.3% |
| Profit (loss) for the period to be appropriated | 9905 | €20,096 | €24,371 | +€4,275 | +21.3% |
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 23 October 2026 via checked.be.