POORTEMAN HERVE: what changed
POORTEMAN HERVE
Largest movements
- Cash +€12,174
up €12,174 (+78.3%), from €15,542 to €27,717
mainly Net result for the year (+€52,909) and Other debts (+€6,000)
- Receivables within one year +€7,871
up €7,871 (+4.3%), from €181,509 to €189,381
of which Other amounts receivable: +€7,029
- Reserves +€27,909
up €27,909 (+18.3%), from €152,500 to €180,408
of which Distributable reserves: +€27,909
- Trade debts -€13,089
down €13,089 (-73.3%), from €17,850 to €4,761
- Other debts +€6,000
up €6,000 (+31.6%), from €19,000 to €25,000
- Gross operating margin +€42,814
up €42,814 (+203%), from €21,055 to €63,869
- Taxes +€8,489
up €8,489 (+124%), from €6,838 to €15,327
- Other operating charges +€693
up €693 (+19.2%), from €3,608 to €4,301
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €209,168 | €229,047 | +€19,879 | +9.5% |
| Fixed assets | 21/28 | €689 | €0 | -€689 | -100% |
| Tangible fixed assets | 22/27 | €689 | €0 | -€689 | -100% |
| Plant, machinery and equipment | 23 | €689 | €0 | -€689 | -100% |
| Current assets | 29/58 | €208,479 | €229,047 | +€20,567 | +9.9% |
| Amounts receivable within one year | 40/41 | €181,509 | €189,381 | +€7,871 | +4.3% |
| Trade receivables | 40 | €9,057 | €9,900 | +€843 | +9.3% |
| Other amounts receivable | 41 | €172,452 | €179,481 | +€7,029 | +4.1% |
| Cash at bank and in hand | 54/58 | €15,542 | €27,717 | +€12,174 | +78.3% |
| Deferred charges and accrued income | 490/1 | €11,428 | €11,949 | +€522 | +4.6% |
| Total equity and liabilities | 10/49 | €209,168 | €229,047 | +€19,879 | +9.5% |
| Equity | 10/15 | €171,050 | €198,958 | +€27,909 | +16.3% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €152,500 | €180,408 | +€27,909 | +18.3% |
| Tax-exempt reserves | 132 | €121 | €121 | = | 0.0% |
| Distributable reserves | 133 | €152,379 | €180,287 | +€27,909 | +18.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €38,118 | €30,088 | -€8,030 | -21.1% |
| Amounts payable after more than one year | 17 | €0 | - | = | |
| Financial debts | 170/4 | €0 | - | = | |
| Amounts payable within one year | 42/48 | €38,065 | €30,088 | -€7,976 | -21.0% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €17,850 | €4,761 | -€13,089 | -73.3% |
| Suppliers | 440/4 | €17,850 | €4,761 | -€13,089 | -73.3% |
| Taxes, remuneration and social security | 45 | €1,215 | €327 | -€887 | -73.0% |
| Taxes | 450/3 | €1,215 | €327 | -€887 | -73.0% |
| Other amounts payable | 47/48 | €19,000 | €25,000 | +€6,000 | +31.6% |
| Accrued charges and deferred income | 492/3 | €53 | €0 | -€53 | -100% |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €707 | €689 | -€18 | -2.6% |
| Other operating charges | 640/8 | €3,608 | €4,301 | +€693 | +19.2% |
| Gross operating margin | 9900 | €21,055 | €63,869 | +€42,814 | +203% |
| Operating profit (loss) | 9901 | €16,740 | €58,880 | +€42,140 | +252% |
| Financial income | 75/76B | €10,139 | €9,709 | -€430 | -4.2% |
| Recurring financial income | 75 | €10,139 | €9,709 | -€430 | -4.2% |
| Financial charges | 65/66B | €566 | €353 | -€213 | -37.7% |
| Recurring financial charges | 65 | €566 | €353 | -€213 | -37.7% |
| Profit (loss) for the period before taxes | 9903 | €26,313 | €68,236 | +€41,923 | +159% |
| Income taxes | 67/77 | €6,838 | €15,327 | +€8,489 | +124% |
| Profit (loss) for the period | 9904 | €19,475 | €52,909 | +€33,434 | +172% |
| Profit (loss) for the period to be appropriated | 9905 | €19,475 | €52,909 | +€33,434 | +172% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.