POORTACKERE: 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.
POORTACKERE
Largest movements
- Cash -€7,899
down €7,899 (-100%), from €7,899 to €0
mainly Net result for the year (-€45,728) and Trade debts (-€22,405)
- Receivables within one year +€6,806
up €6,806 (+3.9%), from €173,966 to €180,772
of which Other amounts receivable: +€6,557
- Other debts +€66,927
up €66,927 (+19.5%), from €343,340 to €410,267
- Profit (loss) carried forward -€45,728
down €45,728 (-0.5%), from -€8.5m to -€8.6m
- Trade debts -€22,405
down €22,405 (-3.1%), from €723,260 to €700,855
- Gross operating margin -€340,430
down €340,430, from €306,337 to -€34,093
- Write-downs -€240,812
down €240,812 (-100%), from €240,812 to €0
- Other operating charges +€9,453
up €9,453 (+1,167%), from €810 to €10,263
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 | €181,865 | €180,772 | -€1,093 | -0.6% |
| Current assets | 29/58 | €181,865 | €180,772 | -€1,093 | -0.6% |
| Amounts receivable within one year | 40/41 | €173,966 | €180,772 | +€6,806 | +3.9% |
| Trade receivables | 40 | €134,109 | €134,358 | +€249 | +0.2% |
| Other amounts receivable | 41 | €39,857 | €46,414 | +€6,557 | +16.5% |
| Cash at bank and in hand | 54/58 | €7,899 | €0 | -€7,899 | -100% |
| Total equity and liabilities | 10/49 | €181,865 | €180,772 | -€1,093 | -0.6% |
| Equity | 10/15 | -€1,633,441 | -€1,679,169 | -€45,728 | -2.8% |
| Contributions | 10/11 | €6,857,017 | €6,857,017 | = | 0.0% |
| Capital | 10 | €6,857,017 | €6,857,017 | = | 0.0% |
| Issued capital | 100 | €6,857,017 | €6,857,017 | = | 0.0% |
| Reserves | 13 | €44,968 | €44,968 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,712 | €1,712 | = | 0.0% |
| Legal reserve | 130 | €1,712 | €1,712 | = | 0.0% |
| Distributable reserves | 133 | €43,256 | €43,256 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,535,427 | -€8,581,155 | -€45,728 | -0.5% |
| Amounts payable | 17/49 | €1,815,306 | €1,859,941 | +€44,635 | +2.5% |
| Amounts payable after more than one year | 17 | €748,707 | €748,707 | = | 0.0% |
| Financial debts | 170/4 | €748,707 | €748,707 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,066,599 | €1,111,234 | +€44,635 | +4.2% |
| Financial debts | 43 | - | €113 | +€113 | |
| Credit institutions | 430/8 | - | €113 | +€113 | |
| Trade debts | 44 | €723,260 | €700,855 | -€22,405 | -3.1% |
| Suppliers | 440/4 | €723,260 | €700,855 | -€22,405 | -3.1% |
| Taxes, remuneration and social security | 45 | €0 | - | = | |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €343,340 | €410,267 | +€66,927 | +19.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €240,812 | €0 | -€240,812 | -100% |
| Other operating charges | 640/8 | €810 | €10,263 | +€9,453 | +1,167% |
| Gross operating margin | 9900 | €306,337 | -€34,093 | -€340,430 | |
| Operating profit (loss) | 9901 | €64,715 | -€44,357 | -€109,072 | |
| Financial charges | 65/66B | €249 | €1,371 | +€1,122 | +451% |
| Recurring financial charges | 65 | €249 | €1,371 | +€1,122 | +451% |
| Non-recurring financial charges | 66B | €0 | - | = | |
| Profit (loss) for the period before taxes | 9903 | €64,466 | -€45,728 | -€110,194 | |
| Profit (loss) for the period | 9904 | €64,466 | -€45,728 | -€110,194 | |
| Profit (loss) for the period to be appropriated | 9905 | €64,466 | -€45,728 | -€110,194 |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.