De Potter Consult: 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 Consult
Largest movements
- Cash -€8,326
down €8,326 (-13.3%), from €62,462 to €54,136
mainly Contributions, distributions and other (-€33,109) and Receivables within one year (-€8,077)
- Receivables within one year +€8,077
up €8,077 (+26.7%), from €30,300 to €38,377
of which Other amounts receivable: +€7,330
- Deferred charges and accrued income +€3,851
up €3,851 (+164%), from €2,353 to €6,204
- Other debts +€31,909
up €31,909 (+2,659%), from €1,200 to €33,109
- Profit (loss) carried forward -€31,464
no longer reported in 2025 (was €31,464)
- Provisions +€2,800
up €2,800 (+6.5%), from €43,200 to €46,000
- Trade debts +€1,043
up €1,043 (+103%), from €1,011 to €2,055
- Provisions -€40,400
down €40,400 (-93.5%), from €43,200 to €2,800
- Financial charges +€35,784
up €35,784 (+17,451%), from €205 to €35,989
- Gross operating margin +€6,823
up €6,823 (+19.8%), from €34,470 to €41,294
- Taxes -€5,792
down €5,792 (-77.3%), from €7,496 to €1,704
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 | €95,135 | €98,717 | +€3,583 | +3.8% |
| Fixed assets | 21/28 | €20 | - | -€20 | |
| Tangible fixed assets | 22/27 | €20 | - | -€20 | |
| Furniture and vehicles | 24 | €20 | - | -€20 | |
| Current assets | 29/58 | €95,115 | €98,717 | +€3,602 | +3.8% |
| Amounts receivable within one year | 40/41 | €30,300 | €38,377 | +€8,077 | +26.7% |
| Trade receivables | 40 | €11,450 | €12,197 | +€747 | +6.5% |
| Other amounts receivable | 41 | €18,850 | €26,181 | +€7,330 | +38.9% |
| Cash at bank and in hand | 54/58 | €62,462 | €54,136 | -€8,326 | -13.3% |
| Deferred charges and accrued income | 490/1 | €2,353 | €6,204 | +€3,851 | +164% |
| Total equity and liabilities | 10/49 | €95,135 | €98,717 | +€3,583 | +3.8% |
| Equity | 10/15 | €46,464 | €15,000 | -€31,464 | -67.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €13,000 | €13,000 | = | 0.0% |
| Distributable reserves | 133 | €13,000 | €13,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €31,464 | - | -€31,464 | |
| Provisions and deferred taxes | 16 | €43,200 | €46,000 | +€2,800 | +6.5% |
| Provisions for liabilities and charges | 160/5 | €43,200 | €46,000 | +€2,800 | +6.5% |
| Other liabilities and charges | 164/5 | €43,200 | €46,000 | +€2,800 | +6.5% |
| Amounts payable | 17/49 | €5,471 | €37,717 | +€32,246 | +589% |
| Amounts payable within one year | 42/48 | €5,471 | €37,717 | +€32,246 | +589% |
| Trade debts | 44 | €1,011 | €2,055 | +€1,043 | +103% |
| Suppliers | 440/4 | €1,011 | €2,055 | +€1,043 | +103% |
| Taxes, remuneration and social security | 45 | €3,260 | €2,553 | -€707 | -21.7% |
| Taxes | 450/3 | €3,260 | €2,553 | -€707 | -21.7% |
| Other amounts payable | 47/48 | €1,200 | €33,109 | +€31,909 | +2,659% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €220 | €20 | -€200 | -90.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €43,200 | €2,800 | -€40,400 | -93.5% |
| Gross operating margin | 9900 | €34,470 | €41,294 | +€6,823 | +19.8% |
| Operating profit (loss) | 9901 | -€8,950 | €38,474 | +€47,424 | |
| Financial income | 75/76B | €650 | €866 | +€215 | +33.1% |
| Recurring financial income | 75 | €650 | €866 | +€215 | +33.1% |
| Financial charges | 65/66B | €205 | €35,989 | +€35,784 | +17,451% |
| Recurring financial charges | 65 | €205 | €35,989 | +€35,784 | +17,451% |
| Profit (loss) for the period before taxes | 9903 | -€8,505 | €3,350 | +€11,855 | |
| Income taxes | 67/77 | €7,496 | €1,704 | -€5,792 | -77.3% |
| Profit (loss) for the period | 9904 | -€16,001 | €1,646 | +€17,647 | |
| Profit (loss) for the period to be appropriated | 9905 | -€16,001 | €1,646 | +€17,647 |
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 20 October 2026 via checked.be.