SDC POORTEN: 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.
SDC POORTEN
Largest movements
- Cash +€31,834
up €31,834 (+80.5%), from €39,522 to €71,355
mainly Net result for the year (+€34,590) and Depreciation (+€17,323)
- Tangible fixed assets -€17,323
down €17,323 (-24.4%), from €71,120 to €53,797
of which Plant, machinery and equipment: -€15,209
- Receivables within one year -€13,511
down €13,511 (-21.8%), from €61,912 to €48,402
of which Trade receivables: -€12,510
- Reserves +€33,757
up €33,757 (+55.4%), from €60,902 to €94,659
- Other debts -€19,675
down €19,675 (-24.8%), from €79,296 to €59,621
- Advances received -€8,155
down €8,155 (-100%), from €8,155 to €0
- Trade debts -€7,984
down €7,984 (-48.5%), from €16,446 to €8,462
- Accrued charges and deferred income +€4,267
up €4,267 (+439%), from €971 to €5,237
- Gross operating margin -€19,169
down €19,169 (-21.1%), from €90,870 to €71,702
- Financial charges +€6,935
up €6,935 (+5,005%), from €139 to €7,073
- Taxes -€6,301
down €6,301 (-40.9%), from €15,411 to €9,109
- Depreciation +€4,172
up €4,172 (+31.7%), from €13,151 to €17,323
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 | €173,176 | €175,365 | +€2,189 | +1.3% |
| Fixed assets | 21/28 | €71,120 | €53,797 | -€17,323 | -24.4% |
| Tangible fixed assets | 22/27 | €71,120 | €53,797 | -€17,323 | -24.4% |
| Plant, machinery and equipment | 23 | €62,988 | €47,779 | -€15,209 | -24.1% |
| Furniture and vehicles | 24 | €6,554 | €4,603 | -€1,951 | -29.8% |
| Other tangible fixed assets | 26 | €1,578 | €1,415 | -€163 | -10.3% |
| Current assets | 29/58 | €102,056 | €121,568 | +€19,512 | +19.1% |
| Amounts receivable within one year | 40/41 | €61,912 | €48,402 | -€13,511 | -21.8% |
| Trade receivables | 40 | €49,998 | €37,489 | -€12,510 | -25.0% |
| Other amounts receivable | 41 | €11,914 | €10,913 | -€1,001 | -8.4% |
| Cash at bank and in hand | 54/58 | €39,522 | €71,355 | +€31,834 | +80.5% |
| Deferred charges and accrued income | 490/1 | €622 | €1,811 | +€1,189 | +191% |
| Total equity and liabilities | 10/49 | €173,176 | €175,365 | +€2,189 | +1.3% |
| Equity | 10/15 | €63,902 | €97,659 | +€33,757 | +52.8% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €60,902 | €94,659 | +€33,757 | +55.4% |
| Distributable reserves | 133 | €60,902 | €94,659 | +€33,757 | +55.4% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €109,274 | €77,706 | -€31,568 | -28.9% |
| Amounts payable within one year | 42/48 | €108,303 | €72,469 | -€35,834 | -33.1% |
| Trade debts | 44 | €16,446 | €8,462 | -€7,984 | -48.5% |
| Suppliers | 440/4 | €16,446 | €8,462 | -€7,984 | -48.5% |
| Advances received on contracts in progress | 46 | €8,155 | €0 | -€8,155 | -100% |
| Taxes, remuneration and social security | 45 | €4,406 | €4,386 | -€20 | -0.4% |
| Taxes | 450/3 | €4,406 | €4,386 | -€20 | -0.4% |
| Other amounts payable | 47/48 | €79,296 | €59,621 | -€19,675 | -24.8% |
| Accrued charges and deferred income | 492/3 | €971 | €5,237 | +€4,267 | +439% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,151 | €17,323 | +€4,172 | +31.7% |
| Other operating charges | 640/8 | €808 | €1,576 | +€769 | +95.2% |
| Non-recurring operating charges | 66A | - | €2,276 | +€2,276 | |
| Gross operating margin | 9900 | €90,870 | €71,702 | -€19,169 | -21.1% |
| Operating profit (loss) | 9901 | €76,912 | €50,527 | -€26,386 | -34.3% |
| Financial income | 75/76B | €398 | €246 | -€152 | -38.1% |
| Recurring financial income | 75 | €398 | €246 | -€152 | -38.1% |
| Financial charges | 65/66B | €139 | €7,073 | +€6,935 | +5,005% |
| Recurring financial charges | 65 | €139 | €7,073 | +€6,935 | +5,005% |
| Profit (loss) for the period before taxes | 9903 | €77,171 | €43,699 | -€33,472 | -43.4% |
| Income taxes | 67/77 | €15,411 | €9,109 | -€6,301 | -40.9% |
| Profit (loss) for the period | 9904 | €61,761 | €34,590 | -€27,171 | -44.0% |
| Profit (loss) for the period to be appropriated | 9905 | €61,761 | €34,590 | -€27,171 | -44.0% |
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 27 October 2026 via checked.be.