Dries Potteau: 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.
Dries Potteau
Largest movements
- Cash +€32,715
up €32,715 (+114%), from €28,647 to €61,362
mainly Net result for the year (+€35,759) and Receivables within one year (+€734)
- Receivables within one year -€734
down €734 (-98.5%), from €745 to €11
- Reserves +€34,059
up €34,059 (+736%), from €4,626 to €38,685
- Trade debts -€2,529
down €2,529 (-78.0%), from €3,241 to €713
- Gross operating margin +€39,330
up €39,330 (+470%), from €8,361 to €47,691
- Taxes +€7,410
up €7,410 (+436%), from €1,700 to €9,110
- Financial charges +€2,251
up €2,251 (+2,814%), from €80 to €2,331
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 | €33,491 | €65,657 | +€32,166 | +96.0% |
| Formation expenses | 20 | €649 | €507 | -€142 | -21.9% |
| Fixed assets | 21/28 | €737 | €959 | +€222 | +30.2% |
| Tangible fixed assets | 22/27 | €737 | €959 | +€222 | +30.2% |
| Plant, machinery and equipment | 23 | €498 | €315 | -€183 | -36.7% |
| Furniture and vehicles | 24 | €239 | €644 | +€405 | +169% |
| Current assets | 29/58 | €32,105 | €64,191 | +€32,086 | +99.9% |
| Amounts receivable within one year | 40/41 | €745 | €11 | -€734 | -98.5% |
| Trade receivables | 40 | €745 | €11 | -€734 | -98.5% |
| Cash at bank and in hand | 54/58 | €28,647 | €61,362 | +€32,715 | +114% |
| Deferred charges and accrued income | 490/1 | €2,714 | €2,818 | +€105 | +3.9% |
| Total equity and liabilities | 10/49 | €33,491 | €65,657 | +€32,166 | +96.0% |
| Equity | 10/15 | €19,626 | €53,685 | +€34,059 | +174% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Reserves | 13 | €4,626 | €38,685 | +€34,059 | +736% |
| Distributable reserves | 133 | €4,626 | €38,685 | +€34,059 | +736% |
| Amounts payable | 17/49 | €13,865 | €11,972 | -€1,893 | -13.7% |
| Amounts payable within one year | 42/48 | €13,865 | €11,972 | -€1,893 | -13.7% |
| Trade debts | 44 | €3,241 | €713 | -€2,529 | -78.0% |
| Suppliers | 440/4 | €3,241 | €713 | -€2,529 | -78.0% |
| Taxes, remuneration and social security | 45 | €8,824 | €9,460 | +€636 | +7.2% |
| Taxes | 450/3 | €8,824 | €9,460 | +€636 | +7.2% |
| Other amounts payable | 47/48 | €1,800 | €1,800 | -€0 | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €129 | €440 | +€311 | +241% |
| Other operating charges | 640/8 | €126 | €227 | +€101 | +79.7% |
| Gross operating margin | 9900 | €8,361 | €47,691 | +€39,330 | +470% |
| Operating profit (loss) | 9901 | €8,106 | €47,024 | +€38,918 | +480% |
| Financial income | 75/76B | - | €176 | +€176 | |
| Recurring financial income | 75 | - | €176 | +€176 | |
| Financial charges | 65/66B | €80 | €2,331 | +€2,251 | +2,814% |
| Recurring financial charges | 65 | €80 | €2,331 | +€2,251 | +2,814% |
| Profit (loss) for the period before taxes | 9903 | €8,026 | €44,869 | +€36,843 | +459% |
| Income taxes | 67/77 | €1,700 | €9,110 | +€7,410 | +436% |
| Profit (loss) for the period | 9904 | €6,326 | €35,759 | +€29,433 | +465% |
| Profit (loss) for the period to be appropriated | 9905 | €6,326 | €35,759 | +€29,433 | +465% |
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 26 October 2026 via checked.be.