POORTGEBOUW: what changed
What changed
POORTGEBOUW
NACE 56.111, Full-service restaurants
filed annual accounts (NBB)
Net result for the year
€2,755
2024 · €67,674-€64,919
Equity
€393,517
2024 · €390,762+€2,755
Cash
€469,804
2024 · €427,458+€42,346
Balance sheet total
€627,390
2024 · €654,388-€26,998
Largest movements
Assets
- Receivables within one year -€68,460
down €68,460 (-61.1%), from €112,037 to €43,577
of which Trade receivables: -€69,610
- Cash +€42,346
up €42,346 (+9.9%), from €427,458 to €469,804
mainly Receivables within one year (+€68,460) and Depreciation (+€8,870)
Equity and liabilities
- Tax, wage and social debts -€17,054
down €17,054 (-31.9%), from €53,534 to €36,479
- Trade debts -€13,199
down €13,199 (-78.6%), from €16,789 to €3,590
- Other debts +€8,500
up €8,500 (+4.6%), from €185,304 to €193,804
- Advances received -€8,000
down €8,000 (-100%), from €8,000 to €0
Income statement
- Gross operating margin -€57,034
down €57,034 (-52.0%), from €109,590 to €52,556
- Write-downs +€30,000
new in 2025: €30,000
- Taxes -€24,789
down €24,789 (-97.1%), from €25,519 to €730
- Staff costs +€3,096
up €3,096, from -€1,631 to €1,465
- Depreciation -€2,806
down €2,806 (-24.0%), from €11,676 to €8,870
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.
Result 2024
€67,674
Gross operating margin
-€57,034
Staff costs
-€3,096
Depreciation
+€2,806
Write-downs
-€30,000
Other operating charges
-€51
Financial income
-€41
Financial charges
-€2,292
Taxes
+€24,789
Result 2025
€2,755
raises the resultlowers the result
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.
From operations
+€53,421
Investment
-€11,075
Financing
€0
Cash 2024
€427,458
From operations (derived)
+€53,421
Net result for the year
+€2,755
Depreciation
+€8,870
Stocks and contracts
+€4,796
Receivables within one year
+€68,460
Deferred charges and accrued income
-€1,707
Trade debts
-€13,199
Tax, wage and social debts
-€17,054
Advances received
-€8,000
Other debts
+€8,500
Investment (derived)
-€11,075
Investment in fixed assets (net)
-€11,075
Cash 2025
€469,804
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €654,388 | €627,390 | -€26,998 | -4.1% |
| Fixed assets | 21/28 | €29,804 | €32,009 | +€2,205 | +7.4% |
| Intangible fixed assets | 21 | €1,625 | €1,500 | -€125 | -7.7% |
| Tangible fixed assets | 22/27 | €28,179 | €30,509 | +€2,330 | +8.3% |
| Plant, machinery and equipment | 23 | €6,693 | €4,552 | -€2,142 | -32.0% |
| Furniture and vehicles | 24 | €873 | €501 | -€372 | -42.6% |
| Other tangible fixed assets | 26 | €20,613 | €25,456 | +€4,843 | +23.5% |
| Current assets | 29/58 | €624,584 | €595,382 | -€29,203 | -4.7% |
| Stocks and contracts in progress | 3 | €84,683 | €79,886 | -€4,796 | -5.7% |
| Stocks | 30/36 | €84,683 | €79,886 | -€4,796 | -5.7% |
| Amounts receivable within one year | 40/41 | €112,037 | €43,577 | -€68,460 | -61.1% |
| Trade receivables | 40 | €96,762 | €27,153 | -€69,610 | -71.9% |
| Other amounts receivable | 41 | €15,275 | €16,424 | +€1,149 | +7.5% |
| Cash at bank and in hand | 54/58 | €427,458 | €469,804 | +€42,346 | +9.9% |
| Deferred charges and accrued income | 490/1 | €407 | €2,114 | +€1,707 | +419% |
| Total equity and liabilities | 10/49 | €654,388 | €627,390 | -€26,998 | -4.1% |
| Equity | 10/15 | €390,762 | €393,517 | +€2,755 | +0.7% |
| Contributions | 10/11 | €120,000 | €120,000 | = | 0.0% |
| Reserves | 13 | €16,132 | €16,132 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €16,132 | €16,132 | = | 0.0% |
| Profit (loss) carried forward | 14 | €254,630 | €257,385 | +€2,755 | +1.1% |
| Amounts payable | 17/49 | €263,626 | €233,873 | -€29,753 | -11.3% |
| Amounts payable within one year | 42/48 | €263,626 | €233,873 | -€29,753 | -11.3% |
| Trade debts | 44 | €16,789 | €3,590 | -€13,199 | -78.6% |
| Suppliers | 440/4 | €16,789 | €3,590 | -€13,199 | -78.6% |
| Advances received on contracts in progress | 46 | €8,000 | €0 | -€8,000 | -100% |
| Taxes, remuneration and social security | 45 | €53,534 | €36,479 | -€17,054 | -31.9% |
| Taxes | 450/3 | €53,534 | €36,479 | -€17,054 | -31.9% |
| Other amounts payable | 47/48 | €185,304 | €193,804 | +€8,500 | +4.6% |
| Remuneration, social security and pensions | 62 | -€1,631 | €1,465 | +€3,096 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,676 | €8,870 | -€2,806 | -24.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €30,000 | +€30,000 | |
| Other operating charges | 640/8 | €2,986 | €3,037 | +€51 | +1.7% |
| Gross operating margin | 9900 | €109,590 | €52,556 | -€57,034 | -52.0% |
| Operating profit (loss) | 9901 | €96,559 | €9,184 | -€87,375 | -90.5% |
| Financial income | 75/76B | €473 | €432 | -€41 | -8.6% |
| Recurring financial income | 75 | €473 | €432 | -€41 | -8.6% |
| Financial charges | 65/66B | €3,839 | €6,131 | +€2,292 | +59.7% |
| Recurring financial charges | 65 | €3,839 | €6,131 | +€2,292 | +59.7% |
| Profit (loss) for the period before taxes | 9903 | €93,192 | €3,484 | -€89,708 | -96.3% |
| Income taxes | 67/77 | €25,519 | €730 | -€24,789 | -97.1% |
| Profit (loss) for the period | 9904 | €67,674 | €2,755 | -€64,919 | -95.9% |
| Profit (loss) for the period to be appropriated | 9905 | €67,674 | €2,755 | -€64,919 | -95.9% |
Next steps
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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 4 November 2026 via checked.be.