DE PORTE: what changed
Two fiscal 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 PORTE
Largest movements
- Deferred charges and accrued income +€13,973
up €13,973 (+735.4%), from €1,900 to €15,873
- Tangible fixed assets +€4,080
up €4,080 (+49.0%), from €8,330 to €12,411
of which Leasing and similar rights: +€5,379
- Receivables within one year +€2,019
new in 2025: €2,019
- Profit (loss) carried forward +€14,268
up €14,268 (+8.1%), from -€175,632 to -€161,363
- Other debts +€7,021
up €7,021 (+64.4%), from €10,896 to €17,918
- Tax, wage and social debts -€1,076
down €1,076 (-100.0%), from €1,076 to €0
- Gross operating margin +€6,622
up €6,622 (+52.9%), from €12,521 to €19,143
- Depreciation +€855
up €855 (+40.0%), from €2,139 to €2,993
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.
Cash bridge derived
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 | €26,801 | €47,151 | +€20,350 | +75.9% |
| Fixed assets | 21/28 | €8,330 | €12,411 | +€4,080 | +49.0% |
| Tangible fixed assets | 22/27 | €8,330 | €12,411 | +€4,080 | +49.0% |
| Furniture and vehicles | 24 | €7,289 | €5,990 | -€1,299 | -17.8% |
| Leasing and similar rights | 25 | €1,041 | €6,421 | +€5,379 | +516.6% |
| Current assets | 29/58 | €18,470 | €34,740 | +€16,270 | +88.1% |
| Amounts receivable within one year | 40/41 | - | €2,019 | +€2,019 | |
| Other amounts receivable | 41 | - | €2,019 | +€2,019 | |
| Current investments | 50/53 | €15,717 | €15,717 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €853 | €1,132 | +€279 | +32.7% |
| Deferred charges and accrued income | 490/1 | €1,900 | €15,873 | +€13,973 | +735.4% |
| Total equity and liabilities | 10/49 | €26,801 | €47,151 | +€20,350 | +75.9% |
| Equity | 10/15 | €14,102 | €28,370 | +€14,268 | +101.2% |
| 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 | €128,234 | €128,234 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Legal reserve | 130 | €6,150 | €6,150 | = | 0.0% |
| Tax-exempt reserves | 132 | €72,084 | €72,084 | = | 0.0% |
| Distributable reserves | 133 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€175,632 | -€161,363 | +€14,268 | +8.1% |
| Amounts payable | 17/49 | €12,699 | €18,781 | +€6,082 | +47.9% |
| Amounts payable within one year | 42/48 | €12,699 | €18,781 | +€6,082 | +47.9% |
| Trade debts | 44 | €727 | €863 | +€136 | +18.7% |
| Suppliers | 440/4 | €727 | €863 | +€136 | +18.7% |
| Taxes, remuneration and social security | 45 | €1,076 | €0 | -€1,076 | -100.0% |
| Taxes | 450/3 | €1,076 | €0 | -€1,076 | -100.0% |
| Other amounts payable | 47/48 | €10,896 | €17,918 | +€7,021 | +64.4% |
| Non-recurring operating income | 76A | - | €4,000 | +€4,000 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,139 | €2,993 | +€855 | +40.0% |
| Other operating charges | 640/8 | €1,304 | €1,346 | +€41 | +3.2% |
| Gross operating margin | 9900 | €12,521 | €19,143 | +€6,622 | +52.9% |
| Operating profit (loss) | 9901 | €9,078 | €14,804 | +€5,725 | +63.1% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €51 | €54 | +€3 | +5.9% |
| Recurring financial charges | 65 | €51 | €54 | +€3 | +5.9% |
| Profit (loss) for the period before taxes | 9903 | €9,027 | €14,750 | +€5,722 | +63.4% |
| Income taxes | 67/77 | €547 | €481 | -€65 | -11.9% |
| Profit (loss) for the period | 9904 | €8,481 | €14,268 | +€5,788 | +68.2% |
| Profit (loss) for the period to be appropriated | 9905 | €8,481 | €14,268 | +€5,788 | +68.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.