DMC-POORTEN: 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.
DMC-POORTEN
Largest movements
- Cash +€16,101
up €16,101 (+6.0%), from €266,736 to €282,838
mainly Depreciation (+€30,975) and Net result for the year (+€5,237)
- Tangible fixed assets -€8,382
down €8,382 (-14.4%), from €58,224 to €49,842
of which Furniture and vehicles: -€15,607
- Reserves +€5,237
up €5,237 (+1.5%), from €342,325 to €347,562
of which Distributable reserves: +€5,237
- Gross operating margin +€10,233
up €10,233 (+30.6%), from €33,389 to €43,621
- Taxes +€2,916
up €2,916 (+141%), from €2,064 to €4,980
- Depreciation -€586
down €586 (-1.9%), from €31,561 to €30,975
- Other operating charges +€510
up €510 (+25.5%), from €1,999 to €2,509
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 | €381,825 | €387,269 | +€5,445 | +1.4% |
| Fixed assets | 21/28 | €58,224 | €49,842 | -€8,382 | -14.4% |
| Tangible fixed assets | 22/27 | €58,224 | €49,842 | -€8,382 | -14.4% |
| Land and buildings | 22 | €2,529 | €7,382 | +€4,853 | +192% |
| Plant, machinery and equipment | 23 | €206 | €2,578 | +€2,372 | +1,150% |
| Furniture and vehicles | 24 | €55,489 | €39,882 | -€15,607 | -28.1% |
| Current assets | 29/58 | €323,601 | €337,427 | +€13,827 | +4.3% |
| Stocks and contracts in progress | 3 | €20,500 | €21,600 | +€1,100 | +5.4% |
| Stocks | 30/36 | €20,500 | €21,600 | +€1,100 | +5.4% |
| Amounts receivable within one year | 40/41 | €31,691 | €28,838 | -€2,853 | -9.0% |
| Trade receivables | 40 | €10,424 | €6,373 | -€4,051 | -38.9% |
| Other amounts receivable | 41 | €21,267 | €22,465 | +€1,198 | +5.6% |
| Cash at bank and in hand | 54/58 | €266,736 | €282,838 | +€16,101 | +6.0% |
| Deferred charges and accrued income | 490/1 | €4,674 | €4,152 | -€521 | -11.2% |
| Total equity and liabilities | 10/49 | €381,825 | €387,269 | +€5,445 | +1.4% |
| Equity | 10/15 | €348,525 | €353,762 | +€5,237 | +1.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €342,325 | €347,562 | +€5,237 | +1.5% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €40,139 | €40,139 | = | 0.0% |
| Distributable reserves | 133 | €300,326 | €305,563 | +€5,237 | +1.7% |
| Amounts payable | 17/49 | €33,300 | €33,508 | +€208 | +0.6% |
| Amounts payable within one year | 42/48 | €33,300 | €33,508 | +€208 | +0.6% |
| Trade debts | 44 | €16,119 | €19,629 | +€3,511 | +21.8% |
| Suppliers | 440/4 | €16,119 | €19,629 | +€3,511 | +21.8% |
| Taxes, remuneration and social security | 45 | €4,691 | €2,434 | -€2,257 | -48.1% |
| Taxes | 450/3 | €2,831 | €574 | -€2,257 | -79.7% |
| Remuneration and social security | 454/9 | €1,860 | €1,860 | = | 0.0% |
| Other amounts payable | 47/48 | €12,490 | €11,444 | -€1,046 | -8.4% |
| Non-recurring operating income | 76A | €6,612 | - | -€6,612 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €31,561 | €30,975 | -€586 | -1.9% |
| Other operating charges | 640/8 | €1,999 | €2,509 | +€510 | +25.5% |
| Gross operating margin | 9900 | €33,389 | €43,621 | +€10,233 | +30.6% |
| Operating profit (loss) | 9901 | -€171 | €10,138 | +€10,309 | |
| Financial income | 75/76B | €72 | €135 | +€64 | +89.0% |
| Recurring financial income | 75 | €72 | €135 | +€64 | +89.0% |
| Financial charges | 65/66B | €250 | €56 | -€194 | -77.6% |
| Recurring financial charges | 65 | €250 | €56 | -€194 | -77.6% |
| Profit (loss) for the period before taxes | 9903 | -€350 | €10,217 | +€10,567 | |
| Income taxes | 67/77 | €2,064 | €4,980 | +€2,916 | +141% |
| Profit (loss) for the period | 9904 | -€2,413 | €5,237 | +€7,650 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,413 | €5,237 | +€7,650 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.