POORTJE: what changed
POORTJE
Largest movements
- Intangible fixed assets -€27,091
down €27,091 (-40.0%), from €67,728 to €40,637
- Tangible fixed assets -€14,598
down €14,598 (-45.4%), from €32,180 to €17,582
of which Furniture and vehicles: -€10,924
- Cash +€9,367
up €9,367 (+30.0%), from €31,239 to €40,605
mainly Depreciation (+€41,689) and Trade debts (+€36,737)
- Deferred charges and accrued income -€2,886
down €2,886 (-68.0%), from €4,242 to €1,355
- Receivables within one year -€2,538
down €2,538 (-70.0%), from €3,624 to €1,086
of which Other amounts receivable: -€2,538
- Profit (loss) carried forward -€101,155
down €101,155, from €2,864 to -€98,292
- Trade debts +€36,737
up €36,737 (+115%), from €31,982 to €68,719
- Other debts +€20,772
up €20,772 (+106%), from €19,564 to €40,336
- Tax, wage and social debts +€2,887
up €2,887 (+6.3%), from €45,563 to €48,450
of which Taxes: +€1,625
- Reserves +€2,849
up €2,849 (+8.9%), from €31,948 to €34,797
- Gross operating margin -€107,607
down €107,607 (-49.0%), from €219,481 to €111,874
- Other operating charges -€3,875
down €3,875 (-34.9%), from €11,094 to €7,219
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 | €150,521 | €112,610 | -€37,910 | -25.2% |
| Fixed assets | 21/28 | €99,909 | €58,219 | -€41,689 | -41.7% |
| Intangible fixed assets | 21 | €67,728 | €40,637 | -€27,091 | -40.0% |
| Tangible fixed assets | 22/27 | €32,180 | €17,582 | -€14,598 | -45.4% |
| Plant, machinery and equipment | 23 | €12,052 | €8,378 | -€3,674 | -30.5% |
| Furniture and vehicles | 24 | €20,129 | €9,204 | -€10,924 | -54.3% |
| Current assets | 29/58 | €50,612 | €54,391 | +€3,779 | +7.5% |
| Stocks and contracts in progress | 3 | €11,508 | €11,344 | -€163 | -1.4% |
| Stocks | 30/36 | €11,508 | €11,344 | -€163 | -1.4% |
| Amounts receivable within one year | 40/41 | €3,624 | €1,086 | -€2,538 | -70.0% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €3,624 | €1,086 | -€2,538 | -70.0% |
| Cash at bank and in hand | 54/58 | €31,239 | €40,605 | +€9,367 | +30.0% |
| Deferred charges and accrued income | 490/1 | €4,242 | €1,355 | -€2,886 | -68.0% |
| Total equity and liabilities | 10/49 | €150,521 | €112,610 | -€37,910 | -25.2% |
| Equity | 10/15 | €53,412 | -€44,895 | -€98,307 | |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €31,948 | €34,797 | +€2,849 | +8.9% |
| Distributable reserves | 133 | €31,948 | €34,797 | +€2,849 | +8.9% |
| Profit (loss) carried forward | 14 | €2,864 | -€98,292 | -€101,155 | |
| Amounts payable | 17/49 | €97,109 | €157,505 | +€60,396 | +62.2% |
| Amounts payable within one year | 42/48 | €97,109 | €157,505 | +€60,396 | +62.2% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €31,982 | €68,719 | +€36,737 | +115% |
| Suppliers | 440/4 | €31,982 | €68,719 | +€36,737 | +115% |
| Taxes, remuneration and social security | 45 | €45,563 | €48,450 | +€2,887 | +6.3% |
| Taxes | 450/3 | €25,986 | €27,611 | +€1,625 | +6.3% |
| Remuneration and social security | 454/9 | €19,577 | €20,839 | +€1,262 | +6.4% |
| Other amounts payable | 47/48 | €19,564 | €40,336 | +€20,772 | +106% |
| Remuneration, social security and pensions | 62 | €157,026 | €159,120 | +€2,094 | +1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €41,191 | €41,689 | +€499 | +1.2% |
| Other operating charges | 640/8 | €11,094 | €7,219 | -€3,875 | -34.9% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €219,481 | €111,874 | -€107,607 | -49.0% |
| Operating profit (loss) | 9901 | €10,170 | -€96,155 | -€106,325 | |
| Financial income | 75/76B | €92 | €34 | -€58 | -63.3% |
| Recurring financial income | 75 | €92 | €34 | -€58 | -63.3% |
| Financial charges | 65/66B | €1,954 | €1,666 | -€288 | -14.8% |
| Recurring financial charges | 65 | €1,954 | €1,666 | -€288 | -14.8% |
| Profit (loss) for the period before taxes | 9903 | €8,308 | -€97,787 | -€106,095 | |
| Income taxes | 67/77 | €2,258 | €505 | -€1,753 | -77.6% |
| Profit (loss) for the period | 9904 | €6,050 | -€98,292 | -€104,341 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,050 | -€98,292 | -€104,341 |
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 2 November 2026 via checked.be.