DEBBIE DE POTTER: 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.
DEBBIE DE POTTER
Largest movements
- Receivables within one year +€34,399
up €34,399 (+46.6%), from €73,896 to €108,295
of which Other amounts receivable: +€26,661
- Cash +€29,743
up €29,743 (+1,037%), from €2,868 to €32,611
mainly Net result for the year (+€73,601) and Depreciation (+€12,460)
- Tangible fixed assets -€6,630
down €6,630 (-15.4%), from €42,982 to €36,353
- Reserves +€71,935
up €71,935 (+127%), from €56,535 to €128,470
- Debts after one year -€7,516
down €7,516 (-30.4%), from €24,713 to €17,197
- Tax, wage and social debts -€5,570
down €5,570 (-13.8%), from €40,396 to €34,826
of which Remuneration and social security: -€3,687
- Gross operating margin +€57,458
up €57,458 (+34.1%), from €168,633 to €226,091
- Taxes +€9,867
up €9,867 (+92.4%), from €10,677 to €20,543
- Staff costs +€9,428
up €9,428 (+8.7%), from €108,507 to €117,935
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 | €136,640 | €194,339 | +€57,699 | +42.2% |
| Fixed assets | 21/28 | €58,582 | €53,415 | -€5,167 | -8.8% |
| Tangible fixed assets | 22/27 | €42,982 | €36,353 | -€6,630 | -15.4% |
| Furniture and vehicles | 24 | €42,982 | €36,353 | -€6,630 | -15.4% |
| Financial fixed assets | 28 | €15,600 | €17,063 | +€1,463 | +9.4% |
| Current assets | 29/58 | €78,057 | €140,923 | +€62,866 | +80.5% |
| Amounts receivable within one year | 40/41 | €73,896 | €108,295 | +€34,399 | +46.6% |
| Trade receivables | 40 | €19,532 | €27,270 | +€7,738 | +39.6% |
| Other amounts receivable | 41 | €54,364 | €81,025 | +€26,661 | +49.0% |
| Cash at bank and in hand | 54/58 | €2,868 | €32,611 | +€29,743 | +1,037% |
| Deferred charges and accrued income | 490/1 | €1,293 | €17 | -€1,276 | -98.7% |
| Total equity and liabilities | 10/49 | €136,640 | €194,339 | +€57,699 | +42.2% |
| Equity | 10/15 | €61,535 | €133,470 | +€71,935 | +117% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €56,535 | €128,470 | +€71,935 | +127% |
| Distributable reserves | 133 | €56,535 | €128,470 | +€71,935 | +127% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €75,105 | €60,868 | -€14,236 | -19.0% |
| Amounts payable after more than one year | 17 | €24,713 | €17,197 | -€7,516 | -30.4% |
| Financial debts | 170/4 | €24,713 | €17,197 | -€7,516 | -30.4% |
| Amounts payable within one year | 42/48 | €50,392 | €43,671 | -€6,720 | -13.3% |
| Current portion of amounts payable after more than one year | 42 | €7,263 | €7,516 | +€253 | +3.5% |
| Trade debts | 44 | €401 | €163 | -€238 | -59.4% |
| Suppliers | 440/4 | €401 | €163 | -€238 | -59.4% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €40,396 | €34,826 | -€5,570 | -13.8% |
| Taxes | 450/3 | €25,078 | €23,196 | -€1,882 | -7.5% |
| Remuneration and social security | 454/9 | €15,318 | €11,631 | -€3,687 | -24.1% |
| Other amounts payable | 47/48 | €2,332 | €1,166 | -€1,166 | -50.0% |
| Remuneration, social security and pensions | 62 | €108,507 | €117,935 | +€9,428 | +8.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,565 | €12,460 | +€895 | +7.7% |
| Other operating charges | 640/8 | €1,413 | €1,570 | +€156 | +11.1% |
| Gross operating margin | 9900 | €168,633 | €226,091 | +€57,458 | +34.1% |
| Operating profit (loss) | 9901 | €47,148 | €94,126 | +€46,979 | +99.6% |
| Financial income | 75/76B | €1,500 | €3,547 | +€2,047 | +136% |
| Recurring financial income | 75 | €1,500 | €3,547 | +€2,047 | +136% |
| Financial charges | 65/66B | €2,657 | €3,529 | +€872 | +32.8% |
| Recurring financial charges | 65 | €2,657 | €3,529 | +€872 | +32.8% |
| Profit (loss) for the period before taxes | 9903 | €45,991 | €94,145 | +€48,154 | +105% |
| Income taxes | 67/77 | €10,677 | €20,543 | +€9,867 | +92.4% |
| Profit (loss) for the period | 9904 | €35,314 | €73,601 | +€38,287 | +108% |
| Profit (loss) for the period to be appropriated | 9905 | €35,314 | €73,601 | +€38,287 | +108% |
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 19 October 2026 via checked.be.