DE POTTENTUIN: 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 POTTENTUIN
Largest movements
- Receivables within one year -€51,639
down €51,639 (-78.2%), from €66,025 to €14,386
of which Trade receivables: -€26,764
- Stocks and contracts -€38,013
down €38,013 (-4.6%), from €829,986 to €791,973
- Cash -€23,376
down €23,376 (-73.9%), from €31,641 to €8,264
mainly Net result for the year (-€98,209) and Short-term financial debts (-€25,000)
- Profit (loss) carried forward -€98,209
down €98,209 (-1187.0%), from -€8,274 to -€106,483
- Short-term financial debts -€25,000
down €25,000 (-13.5%), from €185,000 to €160,000
- Tax, wage and social debts -€16,351
down €16,351 (-52.1%), from €31,373 to €15,022
of which Taxes: -€11,606
- Advances received +€12,170
new in 2025: €12,170
- Gross operating margin -€93,876
down €93,876, from €85,724 to -€8,152
- Other operating charges +€12,063
up €12,063 (+383.8%), from €3,143 to €15,206
- Staff costs -€10,510
down €10,510 (-15.2%), from €69,065 to €58,555
- Financial charges -€10,496
down €10,496 (-48.4%), from €21,670 to €11,173
- Depreciation -€3,963
down €3,963 (-37.8%), from €10,498 to €6,535
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 | €967,900 | €853,829 | -€114,071 | -11.8% |
| Fixed assets | 21/28 | €34,426 | €35,684 | +€1,258 | +3.7% |
| Tangible fixed assets | 22/27 | €34,426 | €35,684 | +€1,258 | +3.7% |
| Land and buildings | 22 | €26,765 | €22,304 | -€4,461 | -16.7% |
| Plant, machinery and equipment | 23 | €684 | €9,121 | +€8,437 | +1233.4% |
| Furniture and vehicles | 24 | €1,783 | €651 | -€1,132 | -63.5% |
| Other tangible fixed assets | 26 | €5,193 | €3,608 | -€1,585 | -30.5% |
| Current assets | 29/58 | €933,475 | €818,145 | -€115,330 | -12.4% |
| Stocks and contracts in progress | 3 | €829,986 | €791,973 | -€38,013 | -4.6% |
| Stocks | 30/36 | €829,986 | €791,973 | -€38,013 | -4.6% |
| Amounts receivable within one year | 40/41 | €66,025 | €14,386 | -€51,639 | -78.2% |
| Trade receivables | 40 | €41,150 | €14,386 | -€26,764 | -65.0% |
| Other amounts receivable | 41 | €24,875 | - | -€24,875 | |
| Cash at bank and in hand | 54/58 | €31,641 | €8,264 | -€23,376 | -73.9% |
| Deferred charges and accrued income | 490/1 | €5,823 | €3,522 | -€2,301 | -39.5% |
| Total equity and liabilities | 10/49 | €967,900 | €853,829 | -€114,071 | -11.8% |
| Equity | 10/15 | €177,831 | €79,622 | -€98,209 | -55.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €167,505 | €167,505 | = | 0.0% |
| Distributable reserves | 133 | €167,505 | €167,505 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,274 | -€106,483 | -€98,209 | -1187.0% |
| Amounts payable | 17/49 | €790,069 | €774,207 | -€15,862 | -2.0% |
| Amounts payable after more than one year | 17 | €507,000 | €507,000 | = | 0.0% |
| Financial debts | 170/4 | €157,000 | €157,000 | = | 0.0% |
| Other amounts payable | 178/9 | €350,000 | €350,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €277,874 | €259,891 | -€17,983 | -6.5% |
| Financial debts | 43 | €185,000 | €160,000 | -€25,000 | -13.5% |
| Credit institutions | 430/8 | €185,000 | €160,000 | -€25,000 | -13.5% |
| Trade debts | 44 | €34,376 | €38,035 | +€3,660 | +10.6% |
| Suppliers | 440/4 | €34,376 | €38,035 | +€3,660 | +10.6% |
| Advances received on contracts in progress | 46 | - | €12,170 | +€12,170 | |
| Taxes, remuneration and social security | 45 | €31,373 | €15,022 | -€16,351 | -52.1% |
| Taxes | 450/3 | €17,925 | €6,320 | -€11,606 | -64.7% |
| Remuneration and social security | 454/9 | €13,448 | €8,703 | -€4,745 | -35.3% |
| Other amounts payable | 47/48 | €27,126 | €34,664 | +€7,538 | +27.8% |
| Accrued charges and deferred income | 492/3 | €5,195 | €7,316 | +€2,121 | +40.8% |
| Remuneration, social security and pensions | 62 | €69,065 | €58,555 | -€10,510 | -15.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,498 | €6,535 | -€3,963 | -37.8% |
| Other operating charges | 640/8 | €3,143 | €15,206 | +€12,063 | +383.8% |
| Gross operating margin | 9900 | €85,724 | -€8,152 | -€93,876 | |
| Operating profit (loss) | 9901 | €3,017 | -€88,449 | -€91,466 | |
| Financial income | 75/76B | €3,035 | €1,556 | -€1,479 | -48.7% |
| Recurring financial income | 75 | €3,035 | €1,556 | -€1,479 | -48.7% |
| Financial charges | 65/66B | €21,670 | €11,173 | -€10,496 | -48.4% |
| Recurring financial charges | 65 | €21,670 | €11,173 | -€10,496 | -48.4% |
| Profit (loss) for the period before taxes | 9903 | -€15,618 | -€98,067 | -€82,449 | -527.9% |
| Income taxes | 67/77 | €127 | €143 | +€16 | +12.4% |
| Profit (loss) for the period | 9904 | -€15,745 | -€98,209 | -€82,465 | -523.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€15,745 | -€98,209 | -€82,465 | -523.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.