DE POTTER ENGINEERING: 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 POTTER ENGINEERING
Largest movements
- Cash +€54,511
up €54,511 (+33.6%), from €162,438 to €216,949
mainly Net result for the year (+€48,923) and Other debts (+€6,170)
- Tangible fixed assets -€5,152
down €5,152 (-2.8%), from €186,010 to €180,858
- Receivables within one year +€4,895
up €4,895 (+16.0%), from €30,626 to €35,521
of which Other amounts receivable: +€7,945
- Profit (loss) carried forward +€48,923
up €48,923 (+23.0%), from €212,292 to €261,215
- Other debts +€6,170
up €6,170 (+37.9%), from €16,285 to €22,455
- Gross operating margin -€15,844
down €15,844 (-17.1%), from €92,508 to €76,664
- Taxes -€3,210
down €3,210 (-18.2%), from €17,631 to €14,421
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 | €379,074 | €433,328 | +€54,254 | +14.3% |
| Fixed assets | 21/28 | €186,010 | €180,858 | -€5,152 | -2.8% |
| Tangible fixed assets | 22/27 | €186,010 | €180,858 | -€5,152 | -2.8% |
| Land and buildings | 22 | €186,010 | €180,858 | -€5,152 | -2.8% |
| Current assets | 29/58 | €193,064 | €252,470 | +€59,406 | +30.8% |
| Amounts receivable within one year | 40/41 | €30,626 | €35,521 | +€4,895 | +16.0% |
| Trade receivables | 40 | €30,492 | €27,442 | -€3,050 | -10.0% |
| Other amounts receivable | 41 | €134 | €8,079 | +€7,945 | +5929.1% |
| Cash at bank and in hand | 54/58 | €162,438 | €216,949 | +€54,511 | +33.6% |
| Total equity and liabilities | 10/49 | €379,074 | €433,328 | +€54,254 | +14.3% |
| Equity | 10/15 | €217,292 | €266,215 | +€48,923 | +22.5% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €212,292 | €261,215 | +€48,923 | +23.0% |
| Amounts payable | 17/49 | €161,782 | €167,113 | +€5,331 | +3.3% |
| Amounts payable after more than one year | 17 | €129,408 | €129,408 | = | 0.0% |
| Financial debts | 170/4 | €129,408 | €129,408 | = | 0.0% |
| Amounts payable within one year | 42/48 | €29,459 | €34,790 | +€5,331 | +18.1% |
| Trade debts | 44 | €2,380 | €2,608 | +€228 | +9.6% |
| Suppliers | 440/4 | €2,380 | €2,608 | +€228 | +9.6% |
| Taxes, remuneration and social security | 45 | €10,794 | €9,727 | -€1,067 | -9.9% |
| Taxes | 450/3 | €10,794 | €9,727 | -€1,067 | -9.9% |
| Other amounts payable | 47/48 | €16,285 | €22,455 | +€6,170 | +37.9% |
| Accrued charges and deferred income | 492/3 | €2,915 | €2,915 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,151 | €5,152 | +€1 | 0.0% |
| Other operating charges | 640/8 | €1,510 | €1,557 | +€47 | +3.1% |
| Gross operating margin | 9900 | €92,508 | €76,664 | -€15,844 | -17.1% |
| Operating profit (loss) | 9901 | €85,847 | €69,955 | -€15,892 | -18.5% |
| Financial income | 75/76B | - | €36 | +€36 | |
| Recurring financial income | 75 | - | €36 | +€36 | |
| Financial charges | 65/66B | €6,543 | €6,647 | +€104 | +1.6% |
| Recurring financial charges | 65 | €6,543 | €6,647 | +€104 | +1.6% |
| Profit (loss) for the period before taxes | 9903 | €79,304 | €63,344 | -€15,960 | -20.1% |
| Income taxes | 67/77 | €17,631 | €14,421 | -€3,210 | -18.2% |
| Profit (loss) for the period | 9904 | €61,673 | €48,923 | -€12,750 | -20.7% |
| Profit (loss) for the period to be appropriated | 9905 | €61,673 | €48,923 | -€12,750 | -20.7% |
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 1 October 2026 via checked.be.