DE POTTER: 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.
What changed
DE POTTER
NACE 56.111, Full-service restaurants
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€226,356
2024 · €117,140+€109,216
Equity
€1.1m
2024 · €856,818+€226,356
Cash
€202,208
2024 · €150,769+€51,439
Balance sheet total
€1.5m
2024 · €1.3m+€201,550
Largest movements
Assets
- Receivables within one year +€204,404
up €204,404 (+37.8%), from €541,360 to €745,765
of which Other amounts receivable: +€210,937
- Tangible fixed assets -€58,466
down €58,466 (-10.1%), from €581,552 to €523,086
- Cash +€51,439
up €51,439 (+34.1%), from €150,769 to €202,208
mainly Net result for the year (+€226,356) and Depreciation (+€64,435)
Equity and liabilities
- Profit (loss) carried forward +€226,356
up €226,356 (+65.5%), from €345,516 to €571,872
- Debts after one year -€51,050
down €51,050 (-28.8%), from €177,142 to €126,091
- Short-term financial debts +€38,307
up €38,307 (+440.8%), from €8,691 to €46,998
- Trade debts -€17,456
down €17,456 (-39.9%), from €43,720 to €26,265
Income statement
- Gross operating margin +€168,244
up €168,244 (+27.9%), from €603,276 to €771,520
- Taxes +€77,555
new in 2025: €77,555
- Staff costs -€17,248
down €17,248 (-4.3%), from €403,528 to €386,279
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.
Result 2024
€117,140
Gross operating margin
+€168,244
Staff costs
+€17,248
Depreciation
+€3,826
Other operating charges
-€1,736
Other operating items
-€3,345
Financial income
+€365
Financial charges
+€2,168
Taxes
-€77,555
Result 2025
€226,356
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.
From operations
+€82,611
Investment
-€6,039
Financing
-€25,134
Cash 2024
€150,769
From operations (derived)
+€82,611
Net result for the year
+€226,356
Depreciation
+€64,435
Stocks and contracts
-€10,231
Receivables within one year
-€204,404
Deferred charges and accrued income
+€6,128
Trade debts
-€17,456
Tax, wage and social debts
+€12,561
Other debts
+€8,954
Accrued charges and deferred income
-€3,731
Investment (derived)
-€6,039
Investment in fixed assets (net)
-€6,039
Financing
-€25,134
Debts after one year
-€51,050
Current portion of long-term debt
-€12,390
Short-term financial debts
+€38,307
Cash 2025
€202,208
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,298,713 | €1,500,263 | +€201,550 | +15.5% |
| Fixed assets | 21/28 | €581,552 | €523,156 | -€58,396 | -10.0% |
| Tangible fixed assets | 22/27 | €581,552 | €523,086 | -€58,466 | -10.1% |
| Land and buildings | 22 | €324,364 | €306,730 | -€17,635 | -5.4% |
| Plant, machinery and equipment | 23 | €119,826 | €98,698 | -€21,129 | -17.6% |
| Furniture and vehicles | 24 | €42,779 | €24,575 | -€18,204 | -42.6% |
| Other tangible fixed assets | 26 | €94,582 | €93,084 | -€1,499 | -1.6% |
| Financial fixed assets | 28 | - | €70 | +€70 | |
| Current assets | 29/58 | €717,161 | €977,107 | +€259,947 | +36.2% |
| Stocks and contracts in progress | 3 | €14,873 | €25,104 | +€10,231 | +68.8% |
| Stocks | 30/36 | €14,873 | €25,104 | +€10,231 | +68.8% |
| Amounts receivable within one year | 40/41 | €541,360 | €745,765 | +€204,404 | +37.8% |
| Trade receivables | 40 | €21,157 | €14,624 | -€6,533 | -30.9% |
| Other amounts receivable | 41 | €520,204 | €731,141 | +€210,937 | +40.5% |
| Cash at bank and in hand | 54/58 | €150,769 | €202,208 | +€51,439 | +34.1% |
| Deferred charges and accrued income | 490/1 | €10,158 | €4,030 | -€6,128 | -60.3% |
| Total equity and liabilities | 10/49 | €1,298,713 | €1,500,263 | +€201,550 | +15.5% |
| Equity | 10/15 | €856,818 | €1,083,173 | +€226,356 | +26.4% |
| Contributions | 10/11 | €80,565 | €80,565 | = | 0.0% |
| Capital | 10 | €80,565 | €80,565 | = | 0.0% |
| Issued capital | 100 | €80,565 | €80,565 | = | 0.0% |
| Revaluation surpluses | 12 | €42,821 | €42,821 | = | 0.0% |
| Reserves | 13 | €387,915 | €387,915 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,057 | €8,057 | = | 0.0% |
| Legal reserve | 130 | €8,057 | €8,057 | = | 0.0% |
| Distributable reserves | 133 | €379,859 | €379,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €345,516 | €571,872 | +€226,356 | +65.5% |
| Amounts payable | 17/49 | €441,895 | €417,090 | -€24,805 | -5.6% |
| Amounts payable after more than one year | 17 | €177,142 | €126,091 | -€51,050 | -28.8% |
| Financial debts | 170/4 | €177,142 | €126,091 | -€51,050 | -28.8% |
| Amounts payable within one year | 42/48 | €236,716 | €266,692 | +€29,976 | +12.7% |
| Current portion of amounts payable after more than one year | 42 | €63,440 | €51,050 | -€12,390 | -19.5% |
| Financial debts | 43 | €8,691 | €46,998 | +€38,307 | +440.8% |
| Credit institutions | 430/8 | €8,691 | €46,998 | +€38,307 | +440.8% |
| Trade debts | 44 | €43,720 | €26,265 | -€17,456 | -39.9% |
| Suppliers | 440/4 | €43,720 | €26,265 | -€17,456 | -39.9% |
| Taxes, remuneration and social security | 45 | €46,638 | €59,200 | +€12,561 | +26.9% |
| Taxes | 450/3 | €8,914 | €30,989 | +€22,075 | +247.6% |
| Remuneration and social security | 454/9 | €37,724 | €28,210 | -€9,514 | -25.2% |
| Other amounts payable | 47/48 | €74,226 | €83,180 | +€8,954 | +12.1% |
| Accrued charges and deferred income | 492/3 | €28,038 | €24,306 | -€3,731 | -13.3% |
| Remuneration, social security and pensions | 62 | €403,528 | €386,279 | -€17,248 | -4.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €68,260 | €64,435 | -€3,826 | -5.6% |
| Other operating charges | 640/8 | €3,518 | €5,254 | +€1,736 | +49.3% |
| Non-recurring operating charges | 66A | - | €3,345 | +€3,345 | |
| Gross operating margin | 9900 | €603,276 | €771,520 | +€168,244 | +27.9% |
| Operating profit (loss) | 9901 | €127,970 | €312,207 | +€184,238 | +144.0% |
| Financial income | 75/76B | €1,502 | €1,867 | +€365 | +24.3% |
| Recurring financial income | 75 | €1,502 | €1,867 | +€365 | +24.3% |
| Financial charges | 65/66B | €12,332 | €10,164 | -€2,168 | -17.6% |
| Recurring financial charges | 65 | €12,332 | €10,164 | -€2,168 | -17.6% |
| Profit (loss) for the period before taxes | 9903 | €117,140 | €303,910 | +€186,770 | +159.4% |
| Income taxes | 67/77 | - | €77,555 | +€77,555 | |
| Profit (loss) for the period | 9904 | €117,140 | €226,356 | +€109,216 | +93.2% |
| Profit (loss) for the period to be appropriated | 9905 | €117,140 | €226,356 | +€109,216 | +93.2% |
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 9 October 2026 via checked.be.