JOHAN POTARGENT CONSULTANCY: 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.
JOHAN POTARGENT CONSULTANCY
Largest movements
- Receivables within one year +€261,395
up €261,395 (+1,508%), from €17,335 to €278,729
of which Other amounts receivable: +€246,509
- Financial fixed assets +€100,450
up €100,450 (+3.1%), from €3.3m to €3.4m
- Receivables after one year +€93,354
new in 2025: €93,354
- Current investments -€74,333
down €74,333 (-5.4%), from €1.4m to €1.3m
- Reserves +€311,011
up €311,011 (+22.8%), from €1.4m to €1.7m
of which Distributable reserves: +€311,011
- Gross operating margin -€10,163
down €10,163 (-7.5%), from €136,120 to €125,957
- Depreciation +€4,790
up €4,790 (+5.5%), from €87,409 to €92,200
- Financial charges +€3,450
up €3,450 (+60.0%), from €5,754 to €9,204
- Taxes -€1,625
down €1,625 (-3.5%), from €46,701 to €45,076
- Financial income -€1,442
down €1,442 (-0.4%), from €343,566 to €342,124
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 | €5,599,329 | €5,938,404 | +€339,076 | +6.1% |
| Fixed assets | 21/28 | €4,114,093 | €4,192,758 | +€78,665 | +1.9% |
| Tangible fixed assets | 22/27 | €843,283 | €821,498 | -€21,785 | -2.6% |
| Land and buildings | 22 | €716,416 | €688,194 | -€28,222 | -3.9% |
| Furniture and vehicles | 24 | €126,866 | €133,304 | +€6,438 | +5.1% |
| Financial fixed assets | 28 | €3,270,810 | €3,371,260 | +€100,450 | +3.1% |
| Current assets | 29/58 | €1,485,236 | €1,745,646 | +€260,410 | +17.5% |
| Amounts receivable after more than one year | 29 | - | €93,354 | +€93,354 | |
| Other amounts receivable | 291 | - | €93,354 | +€93,354 | |
| Amounts receivable within one year | 40/41 | €17,335 | €278,729 | +€261,395 | +1,508% |
| Trade receivables | 40 | €0 | €14,885 | +€14,885 | |
| Other amounts receivable | 41 | €17,335 | €263,844 | +€246,509 | +1,422% |
| Current investments | 50/53 | €1,373,125 | €1,298,791 | -€74,333 | -5.4% |
| Cash at bank and in hand | 54/58 | €94,777 | €68,239 | -€26,537 | -28.0% |
| Deferred charges and accrued income | 490/1 | - | €6,532 | +€6,532 | |
| Total equity and liabilities | 10/49 | €5,599,329 | €5,938,404 | +€339,076 | +6.1% |
| Equity | 10/15 | €5,565,177 | €5,876,189 | +€311,011 | +5.6% |
| Contributions | 10/11 | €3,831,320 | €3,831,320 | = | 0.0% |
| Reserves | 13 | €1,362,233 | €1,673,244 | +€311,011 | +22.8% |
| Non-distributable reserves | 130/1 | €22,504 | €22,504 | = | 0.0% |
| Reserves not available under the articles | 1311 | €22,504 | €22,504 | = | 0.0% |
| Distributable reserves | 133 | €1,339,729 | €1,650,740 | +€311,011 | +23.2% |
| Profit (loss) carried forward | 14 | €371,625 | €371,625 | = | 0.0% |
| Amounts payable | 17/49 | €34,151 | €62,216 | +€28,064 | +82.2% |
| Amounts payable within one year | 42/48 | €34,151 | €62,216 | +€28,064 | +82.2% |
| Current portion of amounts payable after more than one year | 42 | €7,438 | €0 | -€7,438 | -100% |
| Trade debts | 44 | €1,667 | €1,176 | -€491 | -29.4% |
| Suppliers | 440/4 | €1,667 | €1,176 | -€491 | -29.4% |
| Taxes, remuneration and social security | 45 | €23,140 | €54,628 | +€31,487 | +136% |
| Taxes | 450/3 | €23,140 | €54,628 | +€31,487 | +136% |
| Other amounts payable | 47/48 | €1,907 | €6,412 | +€4,505 | +236% |
| Non-recurring operating income | 76A | €3,500 | €3,500 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €87,409 | €92,200 | +€4,790 | +5.5% |
| Other operating charges | 640/8 | €10,360 | €10,590 | +€230 | +2.2% |
| Gross operating margin | 9900 | €136,120 | €125,957 | -€10,163 | -7.5% |
| Operating profit (loss) | 9901 | €38,350 | €23,167 | -€15,183 | -39.6% |
| Financial income | 75/76B | €343,566 | €342,124 | -€1,442 | -0.4% |
| Recurring financial income | 75 | €343,566 | €342,124 | -€1,442 | -0.4% |
| Financial charges | 65/66B | €5,754 | €9,204 | +€3,450 | +60.0% |
| Recurring financial charges | 65 | €5,754 | €9,204 | +€3,450 | +60.0% |
| Profit (loss) for the period before taxes | 9903 | €376,162 | €356,087 | -€20,075 | -5.3% |
| Income taxes | 67/77 | €46,701 | €45,076 | -€1,625 | -3.5% |
| Profit (loss) for the period | 9904 | €329,461 | €311,011 | -€18,450 | -5.6% |
| Profit (loss) for the period to be appropriated | 9905 | €329,461 | €311,011 | -€18,450 | -5.6% |
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 16 October 2026 via checked.be.