HET POORTERSHUYS: 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.
HET POORTERSHUYS
Largest movements
- Cash +€460
up €460 (+3.0%), from €15,285 to €15,745
mainly Trade debts (+€1,874) and Accrued charges and deferred income (+€417)
- Receivables within one year -€335
down €335 (-11.3%), from €2,956 to €2,621
of which Other amounts receivable: -€2,551
- Trade debts +€1,874
up €1,874 (+71.0%), from €2,640 to €4,514
- Profit (loss) carried forward -€1,137
down €1,137 (-6.0%), from -€18,806 to -€19,943
- Tax, wage and social debts -€815
down €815 (-80.6%), from €1,011 to €196
- Accrued charges and deferred income +€417
up €417 (+41.2%), from €1,013 to €1,430
- Other debts -€279
down €279 (-2.8%), from €9,887 to €9,608
- Gross operating margin -€3,333
down €3,333, from €3,230 to -€103
- Taxes -€815
down €815 (-80.6%), from €1,011 to €196
- Financial charges -€473
down €473 (-92.0%), from €514 to €41
- Staff costs -€422
down €422 (-76.2%), from €554 to €132
- Depreciation -€33
down €33 (-33.7%), from €98 to €65
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 | €19,798 | €19,858 | +€60 | +0.3% |
| Fixed assets | 21/28 | €1,557 | €1,492 | -€65 | -4.2% |
| Tangible fixed assets | 22/27 | €1,539 | €1,474 | -€65 | -4.2% |
| Furniture and vehicles | 24 | €1,539 | €1,474 | -€65 | -4.2% |
| Financial fixed assets | 28 | €18 | €18 | = | 0.0% |
| Current assets | 29/58 | €18,241 | €18,366 | +€125 | +0.7% |
| Amounts receivable within one year | 40/41 | €2,956 | €2,621 | -€335 | -11.3% |
| Trade receivables | 40 | €96 | €2,312 | +€2,216 | +2,308% |
| Other amounts receivable | 41 | €2,860 | €309 | -€2,551 | -89.2% |
| Cash at bank and in hand | 54/58 | €15,285 | €15,745 | +€460 | +3.0% |
| Total equity and liabilities | 10/49 | €19,798 | €19,858 | +€60 | +0.3% |
| Equity | 10/15 | €5,247 | €4,110 | -€1,137 | -21.7% |
| Contributions | 10/11 | €18,150 | €18,150 | = | 0.0% |
| Reserves | 13 | €5,903 | €5,903 | = | 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 | €4,043 | €4,043 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€18,806 | -€19,943 | -€1,137 | -6.0% |
| Amounts payable | 17/49 | €14,551 | €15,748 | +€1,197 | +8.2% |
| Amounts payable within one year | 42/48 | €13,538 | €14,318 | +€780 | +5.8% |
| Trade debts | 44 | €2,640 | €4,514 | +€1,874 | +71.0% |
| Suppliers | 440/4 | €2,640 | €4,514 | +€1,874 | +71.0% |
| Taxes, remuneration and social security | 45 | €1,011 | €196 | -€815 | -80.6% |
| Taxes | 450/3 | €1,011 | €196 | -€815 | -80.6% |
| Other amounts payable | 47/48 | €9,887 | €9,608 | -€279 | -2.8% |
| Accrued charges and deferred income | 492/3 | €1,013 | €1,430 | +€417 | +41.2% |
| Remuneration, social security and pensions | 62 | €554 | €132 | -€422 | -76.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €98 | €65 | -€33 | -33.7% |
| Other operating charges | 640/8 | €600 | €606 | +€6 | +1.0% |
| Gross operating margin | 9900 | €3,230 | -€103 | -€3,333 | |
| Operating profit (loss) | 9901 | €1,978 | -€906 | -€2,884 | |
| Financial income | 75/76B | €7 | €6 | -€1 | -14.3% |
| Recurring financial income | 75 | €7 | €6 | -€1 | -14.3% |
| Financial charges | 65/66B | €514 | €41 | -€473 | -92.0% |
| Recurring financial charges | 65 | €514 | €41 | -€473 | -92.0% |
| Profit (loss) for the period before taxes | 9903 | €1,471 | -€941 | -€2,412 | |
| Income taxes | 67/77 | €1,011 | €196 | -€815 | -80.6% |
| Profit (loss) for the period | 9904 | €460 | -€1,137 | -€1,597 | |
| Profit (loss) for the period to be appropriated | 9905 | €460 | -€1,137 | -€1,597 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.