HETRE POURPRE: 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.
HETRE POURPRE
Largest movements
- Receivables within one year -€10,473
down €10,473 (-9.1%), from €114,662 to €104,189
of which Trade receivables: -€8,083
- Cash +€9,757
up €9,757 (+33.3%), from €29,344 to €39,102
mainly Other debts (+€90,000) and Net result for the year (+€33,621)
- Receivables after one year +€5,000
new in 2025: €5,000
- Deferred charges and accrued income +€2,175
up €2,175 (+109.7%), from €1,983 to €4,158
- Tangible fixed assets +€2,117
up €2,117 (+23.4%), from €9,032 to €11,149
of which Other tangible fixed assets: +€4,613
- Reserves -€90,000
down €90,000 (-52.4%), from €171,793 to €81,793
- Other debts +€90,000
new in 2025: €90,000
- Profit (loss) carried forward +€33,621
up €33,621 (+51.8%), from -€64,903 to -€31,282
- Trade debts -€14,238
down €14,238 (-59.6%), from €23,904 to €9,666
- Tax, wage and social debts -€10,802
down €10,802 (-45.5%), from €23,723 to €12,922
- Gross operating margin +€11,953
up €11,953 (+40.1%), from €29,788 to €41,741
- Other operating charges -€1,545
down €1,545 (-79.4%), from €1,945 to €400
- Financial charges -€972
down €972 (-18.5%), from €5,246 to €4,274
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.
Cash bridge derived
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 | €158,022 | €166,598 | +€8,576 | +5.4% |
| Fixed assets | 21/28 | €12,032 | €14,149 | +€2,117 | +17.6% |
| Tangible fixed assets | 22/27 | €9,032 | €11,149 | +€2,117 | +23.4% |
| Plant, machinery and equipment | 23 | €3,376 | €2,291 | -€1,085 | -32.1% |
| Furniture and vehicles | 24 | €2,738 | €1,327 | -€1,411 | -51.5% |
| Other tangible fixed assets | 26 | €2,918 | €7,531 | +€4,613 | +158.1% |
| Financial fixed assets | 28 | €3,000 | €3,000 | = | 0.0% |
| Current assets | 29/58 | €145,990 | €152,449 | +€6,459 | +4.4% |
| Amounts receivable after more than one year | 29 | - | €5,000 | +€5,000 | |
| Trade receivables | 290 | - | €5,000 | +€5,000 | |
| Amounts receivable within one year | 40/41 | €114,662 | €104,189 | -€10,473 | -9.1% |
| Trade receivables | 40 | €37,257 | €29,174 | -€8,083 | -21.7% |
| Other amounts receivable | 41 | €77,406 | €75,015 | -€2,391 | -3.1% |
| Cash at bank and in hand | 54/58 | €29,344 | €39,102 | +€9,757 | +33.3% |
| Deferred charges and accrued income | 490/1 | €1,983 | €4,158 | +€2,175 | +109.7% |
| Total equity and liabilities | 10/49 | €158,022 | €166,598 | +€8,576 | +5.4% |
| Equity | 10/15 | €110,389 | €54,010 | -€56,379 | -51.1% |
| Contributions | 10/11 | €3,500 | €3,500 | = | 0.0% |
| Reserves | 13 | €171,793 | €81,793 | -€90,000 | -52.4% |
| Distributable reserves | 133 | €171,793 | €81,793 | -€90,000 | -52.4% |
| Profit (loss) carried forward | 14 | -€64,903 | -€31,282 | +€33,621 | +51.8% |
| Amounts payable | 17/49 | €47,632 | €112,588 | +€64,955 | +136.4% |
| Amounts payable within one year | 42/48 | €47,628 | €112,588 | +€64,960 | +136.4% |
| Trade debts | 44 | €23,904 | €9,666 | -€14,238 | -59.6% |
| Suppliers | 440/4 | €23,904 | €9,666 | -€14,238 | -59.6% |
| Taxes, remuneration and social security | 45 | €23,723 | €12,922 | -€10,802 | -45.5% |
| Taxes | 450/3 | €23,723 | €12,922 | -€10,802 | -45.5% |
| Other amounts payable | 47/48 | - | €90,000 | +€90,000 | |
| Accrued charges and deferred income | 492/3 | €5 | - | -€5 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,101 | €3,190 | +€89 | +2.9% |
| Other operating charges | 640/8 | €1,945 | €400 | -€1,545 | -79.4% |
| Gross operating margin | 9900 | €29,788 | €41,741 | +€11,953 | +40.1% |
| Operating profit (loss) | 9901 | €24,742 | €38,152 | +€13,409 | +54.2% |
| Financial income | 75/76B | €4 | €10 | +€6 | +125.7% |
| Recurring financial income | 75 | €4 | €10 | +€6 | +125.7% |
| Financial charges | 65/66B | €5,246 | €4,274 | -€972 | -18.5% |
| Recurring financial charges | 65 | €5,246 | €4,274 | -€972 | -18.5% |
| Profit (loss) for the period before taxes | 9903 | €19,500 | €33,888 | +€14,387 | +73.8% |
| Income taxes | 67/77 | €305 | €267 | -€39 | -12.7% |
| Profit (loss) for the period | 9904 | €19,195 | €33,621 | +€14,426 | +75.2% |
| Profit (loss) for the period to be appropriated | 9905 | €19,195 | €33,621 | +€14,426 | +75.2% |
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 10 October 2026 via checked.be.