DR.POORTMANS: 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.
DR.POORTMANS
Largest movements
- Tangible fixed assets -€31,390
down €31,390 (-19.5%), from €160,599 to €129,209
of which Furniture and vehicles: -€20,439
- Cash +€20,060
up €20,060 (+3.4%), from €587,187 to €607,247
mainly Depreciation (+€31,390) and Deferred charges and accrued income (+€4,548)
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€162,923
down €162,923 (-86.1%), from €189,198 to €26,275
- Taxes -€46,420
down €46,420 (-92.3%), from €50,306 to €3,886
- Financial income +€4,427
up €4,427 (+73.6%), from €6,013 to €10,440
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 | €753,951 | €743,620 | -€10,331 | -1.4% |
| Fixed assets | 21/28 | €160,599 | €129,209 | -€31,390 | -19.5% |
| Tangible fixed assets | 22/27 | €160,599 | €129,209 | -€31,390 | -19.5% |
| Land and buildings | 22 | €60,061 | €50,051 | -€10,010 | -16.7% |
| Plant, machinery and equipment | 23 | €46,195 | €45,254 | -€941 | -2.0% |
| Furniture and vehicles | 24 | €54,343 | €33,904 | -€20,439 | -37.6% |
| Current assets | 29/58 | €593,352 | €614,411 | +€21,059 | +3.5% |
| Amounts receivable within one year | 40/41 | - | €5,547 | +€5,547 | |
| Other amounts receivable | 41 | - | €5,547 | +€5,547 | |
| Cash at bank and in hand | 54/58 | €587,187 | €607,247 | +€20,060 | +3.4% |
| Deferred charges and accrued income | 490/1 | €6,165 | €1,617 | -€4,548 | -73.8% |
| Total equity and liabilities | 10/49 | €753,951 | €743,620 | -€10,331 | -1.4% |
| Equity | 10/15 | €725,459 | €726,269 | +€810 | +0.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €713,059 | €713,869 | +€810 | +0.1% |
| Distributable reserves | 133 | €713,059 | €713,869 | +€810 | +0.1% |
| Amounts payable | 17/49 | €28,492 | €17,351 | -€11,141 | -39.1% |
| Amounts payable within one year | 42/48 | €28,492 | €17,351 | -€11,141 | -39.1% |
| Trade debts | 44 | €110 | €129 | +€19 | +17.3% |
| Suppliers | 440/4 | €110 | €129 | +€19 | +17.3% |
| Taxes, remuneration and social security | 45 | €5,958 | - | -€5,958 | |
| Taxes | 450/3 | €5,958 | - | -€5,958 | |
| Other amounts payable | 47/48 | €22,424 | €17,222 | -€5,202 | -23.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,913 | €31,390 | +€477 | +1.5% |
| Gross operating margin | 9900 | €189,198 | €26,275 | -€162,923 | -86.1% |
| Operating profit (loss) | 9901 | €158,285 | -€5,115 | -€163,400 | |
| Financial income | 75/76B | €6,013 | €10,440 | +€4,427 | +73.6% |
| Recurring financial income | 75 | €6,013 | €10,440 | +€4,427 | +73.6% |
| Financial charges | 65/66B | €770 | €629 | -€141 | -18.3% |
| Recurring financial charges | 65 | €770 | €629 | -€141 | -18.3% |
| Profit (loss) for the period before taxes | 9903 | €163,528 | €4,696 | -€158,832 | -97.1% |
| Income taxes | 67/77 | €50,306 | €3,886 | -€46,420 | -92.3% |
| Profit (loss) for the period | 9904 | €113,222 | €810 | -€112,412 | -99.3% |
| Profit (loss) for the period to be appropriated | 9905 | €113,222 | €810 | -€112,412 | -99.3% |
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 27 October 2026 via checked.be.