POORTAKKER: 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.
POORTAKKER
Largest movements
- Tangible fixed assets -€191,661
down €191,661 (-4.2%), from €4.5m to €4.3m
of which Land and buildings: -€161,059
- Cash +€145,868
up €145,868 (+402%), from €36,328 to €182,196
mainly Depreciation (+€241,177) and Trade debts (+€55,720)
- Profit (loss) carried forward -€56,678
down €56,678 (-33.6%), from €168,594 to €111,917
- Trade debts +€55,720
up €55,720 (+90.7%), from €61,430 to €117,149
- Gross operating margin -€70,800
down €70,800 (-23.4%), from €302,780 to €231,980
- Depreciation +€23,650
up €23,650 (+10.9%), from €217,527 to €241,177
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 | €4,626,311 | €4,599,906 | -€26,406 | -0.6% |
| Fixed assets | 21/28 | €4,517,040 | €4,325,379 | -€191,661 | -4.2% |
| Tangible fixed assets | 22/27 | €4,517,040 | €4,325,379 | -€191,661 | -4.2% |
| Land and buildings | 22 | €3,813,967 | €3,652,908 | -€161,059 | -4.2% |
| Plant, machinery and equipment | 23 | €698,172 | €670,133 | -€28,038 | -4.0% |
| Furniture and vehicles | 24 | €4,901 | €2,338 | -€2,563 | -52.3% |
| Current assets | 29/58 | €109,272 | €274,527 | +€165,255 | +151% |
| Amounts receivable within one year | 40/41 | €71,206 | €89,211 | +€18,005 | +25.3% |
| Trade receivables | 40 | €69,069 | €80,969 | +€11,900 | +17.2% |
| Other amounts receivable | 41 | €2,137 | €8,241 | +€6,104 | +286% |
| Cash at bank and in hand | 54/58 | €36,328 | €182,196 | +€145,868 | +402% |
| Deferred charges and accrued income | 490/1 | €1,738 | €3,120 | +€1,382 | +79.6% |
| Total equity and liabilities | 10/49 | €4,626,311 | €4,599,906 | -€26,406 | -0.6% |
| Equity | 10/15 | €4,523,511 | €4,466,833 | -€56,678 | -1.3% |
| Contributions | 10/11 | €4,053,060 | €4,053,060 | = | 0.0% |
| Capital | 10 | €4,053,060 | €4,053,060 | = | 0.0% |
| Issued capital | 100 | €4,053,060 | €4,053,060 | = | 0.0% |
| Reserves | 13 | €301,857 | €301,857 | = | 0.0% |
| Non-distributable reserves | 130/1 | €184,442 | €184,442 | = | 0.0% |
| Legal reserve | 130 | €184,442 | €184,442 | = | 0.0% |
| Distributable reserves | 133 | €117,415 | €117,415 | = | 0.0% |
| Profit (loss) carried forward | 14 | €168,594 | €111,917 | -€56,678 | -33.6% |
| Amounts payable | 17/49 | €102,800 | €133,072 | +€30,272 | +29.4% |
| Amounts payable within one year | 42/48 | €97,400 | €127,619 | +€30,219 | +31.0% |
| Trade debts | 44 | €61,430 | €117,149 | +€55,720 | +90.7% |
| Suppliers | 440/4 | €61,430 | €117,149 | +€55,720 | +90.7% |
| Taxes, remuneration and social security | 45 | €35,893 | €10,460 | -€25,434 | -70.9% |
| Taxes | 450/3 | €35,893 | €10,460 | -€25,434 | -70.9% |
| Other amounts payable | 47/48 | €77 | €10 | -€67 | -87.2% |
| Accrued charges and deferred income | 492/3 | €5,400 | €5,454 | +€54 | +1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €217,527 | €241,177 | +€23,650 | +10.9% |
| Other operating charges | 640/8 | €45,579 | €47,352 | +€1,772 | +3.9% |
| Gross operating margin | 9900 | €302,780 | €231,980 | -€70,800 | -23.4% |
| Operating profit (loss) | 9901 | €39,674 | -€56,549 | -€96,222 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €165 | €129 | -€35 | -21.4% |
| Recurring financial charges | 65 | €165 | €129 | -€35 | -21.4% |
| Profit (loss) for the period before taxes | 9903 | €39,509 | -€56,678 | -€96,187 | |
| Profit (loss) for the period | 9904 | €39,509 | -€56,678 | -€96,187 | |
| Profit (loss) for the period to be appropriated | 9905 | €39,509 | -€56,678 | -€96,187 |
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 1 November 2026 via checked.be.