DE POUDRIERE: 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 POUDRIERE
Largest movements
- Cash -€21,133
down €21,133 (-21.6%), from €97,849 to €76,716
mainly Net result for the year (-€31,942) and Investment in fixed assets (net) (-€18,144)
- Profit (loss) carried forward -€31,942
down €31,942 (-33.7%), from -€94,653 to -€126,596
- Other debts +€7,442
up €7,442 (+3.9%), from €191,700 to €199,142
- Depreciation +€18,372
up €18,372 (+382%), from €4,812 to €23,184
- Staff costs +€7,901
new in 2025: €7,901
- Gross operating margin +€1,959
up €1,959 (+35.4%), from €5,540 to €7,498
- Financial income +€117
new in 2025: €117
- Financial charges +€78
up €78 (+113%), from €69 to €147
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 | €421,178 | €396,053 | -€25,125 | -6.0% |
| Fixed assets | 21/28 | €316,551 | €311,511 | -€5,040 | -1.6% |
| Intangible fixed assets | 21 | €24,375 | €21,875 | -€2,500 | -10.3% |
| Tangible fixed assets | 22/27 | €292,176 | €289,636 | -€2,540 | -0.9% |
| Land and buildings | 22 | €131,301 | €145,261 | +€13,960 | +10.6% |
| Plant, machinery and equipment | 23 | €160,875 | €144,375 | -€16,500 | -10.3% |
| Current assets | 29/58 | €104,627 | €84,541 | -€20,085 | -19.2% |
| Amounts receivable within one year | 40/41 | €4,580 | €4,049 | -€530 | -11.6% |
| Trade receivables | 40 | €1,160 | €473 | -€687 | -59.3% |
| Other amounts receivable | 41 | €3,420 | €3,577 | +€157 | +4.6% |
| Cash at bank and in hand | 54/58 | €97,849 | €76,716 | -€21,133 | -21.6% |
| Deferred charges and accrued income | 490/1 | €2,198 | €3,776 | +€1,578 | +71.8% |
| Total equity and liabilities | 10/49 | €421,178 | €396,053 | -€25,125 | -6.0% |
| Equity | 10/15 | €227,339 | €195,396 | -€31,942 | -14.1% |
| Contributions | 10/11 | €112,500 | €112,500 | = | 0.0% |
| Capital | 10 | €112,500 | €112,500 | = | 0.0% |
| Issued capital | 100 | €112,500 | €112,500 | = | 0.0% |
| Reserves | 13 | €209,492 | €209,492 | = | 0.0% |
| Non-distributable reserves | 130/1 | €29,527 | €29,527 | = | 0.0% |
| Legal reserve | 130 | €29,527 | €29,527 | = | 0.0% |
| Distributable reserves | 133 | €179,965 | €179,965 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€94,653 | -€126,596 | -€31,942 | -33.7% |
| Amounts payable | 17/49 | €193,839 | €200,656 | +€6,817 | +3.5% |
| Amounts payable within one year | 42/48 | €192,086 | €199,332 | +€7,246 | +3.8% |
| Trade debts | 44 | €61 | €190 | +€128 | +208% |
| Suppliers | 440/4 | €61 | €190 | +€128 | +208% |
| Taxes, remuneration and social security | 45 | €324 | €0 | -€324 | -100% |
| Taxes | 450/3 | €324 | €0 | -€324 | -100% |
| Other amounts payable | 47/48 | €191,700 | €199,142 | +€7,442 | +3.9% |
| Accrued charges and deferred income | 492/3 | €1,753 | €1,325 | -€428 | -24.4% |
| Remuneration, social security and pensions | 62 | - | €7,901 | +€7,901 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,812 | €23,184 | +€18,372 | +382% |
| Other operating charges | 640/8 | €8,292 | €8,325 | +€33 | +0.4% |
| Gross operating margin | 9900 | €5,540 | €7,498 | +€1,959 | +35.4% |
| Operating profit (loss) | 9901 | -€7,564 | -€31,912 | -€24,348 | -322% |
| Financial income | 75/76B | - | €117 | +€117 | |
| Recurring financial income | 75 | - | €117 | +€117 | |
| Financial charges | 65/66B | €69 | €147 | +€78 | +113% |
| Recurring financial charges | 65 | €69 | €147 | +€78 | +113% |
| Profit (loss) for the period before taxes | 9903 | -€7,633 | -€31,942 | -€24,309 | -318% |
| Profit (loss) for the period | 9904 | -€7,633 | -€31,942 | -€24,309 | -318% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,633 | -€31,942 | -€24,309 | -318% |
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 21 October 2026 via checked.be.