De Potter A.: 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 Potter A.
Largest movements
- Tangible fixed assets -€92,827
down €92,827 (-16.8%), from €553,739 to €460,912
of which Furniture and vehicles: -€100,038
- Receivables within one year -€34,201
down €34,201 (-13.0%), from €263,944 to €229,743
of which Trade receivables: -€17,722
- Deferred charges and accrued income +€16,177
up €16,177 (+49.0%), from €32,987 to €49,164
- Debts after one year -€111,414
down €111,414 (-30.1%), from €369,633 to €258,218
- Profit (loss) carried forward -€55,658
down €55,658 (-50.8%), from €109,625 to €53,967
- Other debts +€53,040
up €53,040 (+53.8%), from €98,540 to €151,580
- Trade debts +€28,898
up €28,898 (+51.9%), from €55,708 to €84,606
- Short-term financial debts -€17,546
down €17,546 (-46.4%), from €37,780 to €20,234
- Gross operating margin +€211,418
up €211,418 (+54.6%), from €387,301 to €598,719
- Staff costs +€99,115
up €99,115 (+51.2%), from €193,624 to €292,739
- Taxes +€6,387
up €6,387 (+3,445%), from €185 to €6,573
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €851,115 | €740,264 | -€110,851 | -13.0% |
| Fixed assets | 21/28 | €554,184 | €461,357 | -€92,827 | -16.8% |
| Tangible fixed assets | 22/27 | €553,739 | €460,912 | -€92,827 | -16.8% |
| Land and buildings | 22 | €97,974 | €122,272 | +€24,298 | +24.8% |
| Plant, machinery and equipment | 23 | €16,794 | €15,745 | -€1,049 | -6.2% |
| Furniture and vehicles | 24 | €294,147 | €194,109 | -€100,038 | -34.0% |
| Leasing and similar rights | 25 | €144,824 | €128,786 | -€16,038 | -11.1% |
| Financial fixed assets | 28 | €445 | €445 | = | 0.0% |
| Current assets | 29/58 | €296,931 | €278,907 | -€18,023 | -6.1% |
| Amounts receivable within one year | 40/41 | €263,944 | €229,743 | -€34,201 | -13.0% |
| Trade receivables | 40 | €235,856 | €218,134 | -€17,722 | -7.5% |
| Other amounts receivable | 41 | €28,088 | €11,609 | -€16,479 | -58.7% |
| Deferred charges and accrued income | 490/1 | €32,987 | €49,164 | +€16,177 | +49.0% |
| Total equity and liabilities | 10/49 | €851,115 | €740,264 | -€110,851 | -13.0% |
| Equity | 10/15 | €112,625 | €56,967 | -€55,658 | -49.4% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €109,625 | €53,967 | -€55,658 | -50.8% |
| Amounts payable | 17/49 | €738,490 | €683,297 | -€55,193 | -7.5% |
| Amounts payable after more than one year | 17 | €369,633 | €258,218 | -€111,414 | -30.1% |
| Financial debts | 170/4 | €369,633 | €258,218 | -€111,414 | -30.1% |
| Amounts payable within one year | 42/48 | €367,587 | €423,824 | +€56,237 | +15.3% |
| Current portion of amounts payable after more than one year | 42 | €132,361 | €131,414 | -€947 | -0.7% |
| Financial debts | 43 | €37,780 | €20,234 | -€17,546 | -46.4% |
| Credit institutions | 430/8 | €37,780 | €20,234 | -€17,546 | -46.4% |
| Trade debts | 44 | €55,708 | €84,606 | +€28,898 | +51.9% |
| Suppliers | 440/4 | €55,708 | €84,606 | +€28,898 | +51.9% |
| Advances received on contracts in progress | 46 | €2,898 | - | -€2,898 | |
| Taxes, remuneration and social security | 45 | €40,301 | €35,989 | -€4,311 | -10.7% |
| Taxes | 450/3 | €28,568 | €25,500 | -€3,068 | -10.7% |
| Remuneration and social security | 454/9 | €11,732 | €10,489 | -€1,243 | -10.6% |
| Other amounts payable | 47/48 | €98,540 | €151,580 | +€53,040 | +53.8% |
| Accrued charges and deferred income | 492/3 | €1,270 | €1,254 | -€16 | -1.2% |
| Non-recurring operating income | 76A | €17,347 | €331 | -€17,017 | -98.1% |
| Remuneration, social security and pensions | 62 | €193,624 | €292,739 | +€99,115 | +51.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €147,861 | €141,983 | -€5,878 | -4.0% |
| Other operating charges | 640/8 | €27,258 | €26,550 | -€708 | -2.6% |
| Gross operating margin | 9900 | €387,301 | €598,719 | +€211,418 | +54.6% |
| Operating profit (loss) | 9901 | €18,558 | €137,447 | +€118,889 | +641% |
| Financial income | 75/76B | €0 | €1 | +€1 | +510% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +510% |
| Financial charges | 65/66B | €17,883 | €16,533 | -€1,349 | -7.5% |
| Recurring financial charges | 65 | €17,883 | €16,533 | -€1,349 | -7.5% |
| Profit (loss) for the period before taxes | 9903 | €675 | €120,915 | +€120,240 | +17,809% |
| Income taxes | 67/77 | €185 | €6,573 | +€6,387 | +3,445% |
| Profit (loss) for the period | 9904 | €490 | €114,342 | +€113,853 | +23,247% |
| Profit (loss) for the period to be appropriated | 9905 | €490 | €114,342 | +€113,853 | +23,247% |
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 18 October 2026 via checked.be.