DVS 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.
DVS Poorten
Largest movements
- Receivables within one year +€26,584
up €26,584 (+24.8%), from €107,196 to €133,780
of which Trade receivables: +€23,170
- Tangible fixed assets +€25,204
up €25,204 (+307%), from €8,223 to €33,427
of which Furniture and vehicles: +€27,740
- Cash -€10,038
down €10,038 (-93.1%), from €10,776 to €738
mainly Investment in fixed assets (net) (-€31,135) and Receivables within one year (-€26,584)
- Debts after one year +€21,519
new in 2025: €21,519
- Profit (loss) carried forward +€17,593
up €17,593 (+113%), from €15,615 to €33,208
- Current portion of long-term debt +€5,365
new in 2025: €5,365
- Tax, wage and social debts -€3,445
down €3,445 (-78.1%), from €4,410 to €965
- Gross operating margin +€29,450
up €29,450, from -€2,643 to €26,806
- Depreciation -€968
down €968 (-14.0%), from €6,899 to €5,931
- Taxes +€965
new in 2025: €965
- Financial charges +€547
up €547 (+768%), from €71 to €618
- Other operating charges +€427
up €427 (+38.5%), from €1,108 to €1,535
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 | €129,150 | €170,338 | +€41,187 | +31.9% |
| Fixed assets | 21/28 | €8,223 | €33,427 | +€25,204 | +307% |
| Tangible fixed assets | 22/27 | €8,223 | €33,427 | +€25,204 | +307% |
| Plant, machinery and equipment | 23 | €8,223 | €5,687 | -€2,536 | -30.8% |
| Furniture and vehicles | 24 | - | €27,740 | +€27,740 | |
| Current assets | 29/58 | €120,927 | €136,911 | +€15,983 | +13.2% |
| Amounts receivable within one year | 40/41 | €107,196 | €133,780 | +€26,584 | +24.8% |
| Trade receivables | 40 | €6,000 | €29,170 | +€23,170 | +386% |
| Other amounts receivable | 41 | €101,196 | €104,610 | +€3,414 | +3.4% |
| Cash at bank and in hand | 54/58 | €10,776 | €738 | -€10,038 | -93.1% |
| Deferred charges and accrued income | 490/1 | €2,956 | €2,393 | -€563 | -19.0% |
| Total equity and liabilities | 10/49 | €129,150 | €170,338 | +€41,187 | +31.9% |
| Equity | 10/15 | €121,340 | €138,933 | +€17,593 | +14.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €93,325 | €93,325 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €91,465 | €91,465 | = | 0.0% |
| Profit (loss) carried forward | 14 | €15,615 | €33,208 | +€17,593 | +113% |
| Amounts payable | 17/49 | €7,810 | €31,405 | +€23,594 | +302% |
| Amounts payable after more than one year | 17 | - | €21,519 | +€21,519 | |
| Financial debts | 170/4 | - | €21,519 | +€21,519 | |
| Amounts payable within one year | 42/48 | €7,810 | €9,885 | +€2,075 | +26.6% |
| Current portion of amounts payable after more than one year | 42 | - | €5,365 | +€5,365 | |
| Trade debts | 44 | €3,400 | €3,555 | +€155 | +4.6% |
| Suppliers | 440/4 | €3,400 | €3,555 | +€155 | +4.6% |
| Taxes, remuneration and social security | 45 | €4,410 | €965 | -€3,445 | -78.1% |
| Taxes | 450/3 | €4,410 | €965 | -€3,445 | -78.1% |
| Remuneration, social security and pensions | 62 | €455 | €165 | -€290 | -63.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,899 | €5,931 | -€968 | -14.0% |
| Other operating charges | 640/8 | €1,108 | €1,535 | +€427 | +38.5% |
| Gross operating margin | 9900 | -€2,643 | €26,806 | +€29,450 | |
| Operating profit (loss) | 9901 | -€11,105 | €19,176 | +€30,281 | |
| Financial charges | 65/66B | €71 | €618 | +€547 | +768% |
| Recurring financial charges | 65 | €71 | €618 | +€547 | +768% |
| Profit (loss) for the period before taxes | 9903 | -€11,176 | €18,558 | +€29,735 | |
| Income taxes | 67/77 | - | €965 | +€965 | |
| Profit (loss) for the period | 9904 | -€11,176 | €17,593 | +€28,769 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,176 | €17,593 | +€28,769 |
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 31 October 2026 via checked.be.