DE POTTERIE: 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 POTTERIE
Largest movements
- Receivables within one year +€390,855
up €390,855 (+17.7%), from €2.2m to €2.6m
of which Other amounts receivable: +€388,336
- Cash -€343,261
down €343,261 (-82.1%), from €418,128 to €74,868
mainly Receivables within one year (-€390,855) and Other debts (-€66,589)
- Profit (loss) carried forward +€183,207
up €183,207 (+6.0%), from €3.0m to €3.2m
- Other debts -€66,589
down €66,589 (-55.7%), from €119,618 to €53,029
- Tax, wage and social debts -€48,096
down €48,096 (-60.6%), from €79,408 to €31,312
of which Taxes: -€48,459
- Depreciation -€12,822
down €12,822 (-33.4%), from €38,337 to €25,515
- Financial income +€5,108
up €5,108 (+7.2%), from €70,496 to €75,604
- Gross operating margin +€4,744
up €4,744 (+1.6%), from €298,618 to €303,362
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 | €3,356,217 | €3,400,767 | +€44,550 | +1.3% |
| Fixed assets | 21/28 | €451,132 | €425,617 | -€25,515 | -5.7% |
| Tangible fixed assets | 22/27 | €451,132 | €425,617 | -€25,515 | -5.7% |
| Land and buildings | 22 | €324,894 | €308,409 | -€16,486 | -5.1% |
| Plant, machinery and equipment | 23 | €126,238 | €117,208 | -€9,030 | -7.2% |
| Current assets | 29/58 | €2,905,084 | €2,975,150 | +€70,066 | +2.4% |
| Stocks and contracts in progress | 3 | - | €1,143 | +€1,143 | |
| Stocks | 30/36 | - | €1,143 | +€1,143 | |
| Amounts receivable within one year | 40/41 | €2,203,687 | €2,594,541 | +€390,855 | +17.7% |
| Trade receivables | 40 | €195,916 | €198,434 | +€2,519 | +1.3% |
| Other amounts receivable | 41 | €2,007,771 | €2,396,107 | +€388,336 | +19.3% |
| Current investments | 50/53 | €242,760 | €242,760 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €418,128 | €74,868 | -€343,261 | -82.1% |
| Deferred charges and accrued income | 490/1 | €40,510 | €61,838 | +€21,329 | +52.7% |
| Total equity and liabilities | 10/49 | €3,356,217 | €3,400,767 | +€44,550 | +1.3% |
| Equity | 10/15 | €3,113,734 | €3,296,941 | +€183,207 | +5.9% |
| Contributions | 10/11 | €18,705 | €18,705 | = | 0.0% |
| Reserves | 13 | €59,494 | €59,494 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €59,494 | €59,494 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,035,535 | €3,218,742 | +€183,207 | +6.0% |
| Amounts payable | 17/49 | €242,482 | €103,826 | -€138,656 | -57.2% |
| Amounts payable within one year | 42/48 | €231,838 | €96,229 | -€135,609 | -58.5% |
| Trade debts | 44 | €32,811 | €11,887 | -€20,924 | -63.8% |
| Suppliers | 440/4 | €32,811 | €11,887 | -€20,924 | -63.8% |
| Taxes, remuneration and social security | 45 | €79,408 | €31,312 | -€48,096 | -60.6% |
| Taxes | 450/3 | €71,379 | €22,920 | -€48,459 | -67.9% |
| Remuneration and social security | 454/9 | €8,029 | €8,392 | +€363 | +4.5% |
| Other amounts payable | 47/48 | €119,618 | €53,029 | -€66,589 | -55.7% |
| Accrued charges and deferred income | 492/3 | €10,644 | €7,597 | -€3,048 | -28.6% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €87,975 | €88,752 | +€777 | +0.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €38,337 | €25,515 | -€12,822 | -33.4% |
| Other operating charges | 640/8 | €8,618 | €8,973 | +€355 | +4.1% |
| Gross operating margin | 9900 | €298,618 | €303,362 | +€4,744 | +1.6% |
| Operating profit (loss) | 9901 | €163,688 | €180,121 | +€16,433 | +10.0% |
| Financial income | 75/76B | €70,496 | €75,604 | +€5,108 | +7.2% |
| Recurring financial income | 75 | €70,496 | €75,604 | +€5,108 | +7.2% |
| Financial charges | 65/66B | €10,084 | €7,122 | -€2,962 | -29.4% |
| Recurring financial charges | 65 | €10,084 | €7,122 | -€2,962 | -29.4% |
| Profit (loss) for the period before taxes | 9903 | €224,100 | €248,604 | +€24,504 | +10.9% |
| Income taxes | 67/77 | €62,540 | €65,397 | +€2,857 | +4.6% |
| Profit (loss) for the period | 9904 | €161,560 | €183,207 | +€21,647 | +13.4% |
| Profit (loss) for the period to be appropriated | 9905 | €161,560 | €183,207 | +€21,647 | +13.4% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.