Thérèse Potier Comptabilité: 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.
Thérèse Potier Comptabilité
Largest movements
- Current investments +€62,000
new in 2025: €62,000
- Tangible fixed assets -€8,467
down €8,467 (-8.0%), from €106,015 to €97,548
of which Furniture and vehicles: -€10,242
- Cash -€6,061
down €6,061 (-4.7%), from €128,011 to €121,950
mainly Current investments (-€62,000) and Investment in fixed assets (net) (-€15,022)
- Profit (loss) carried forward +€35,870
up €35,870 (+20.3%), from €176,782 to €212,652
- Other debts +€18,126
up €18,126 (+54.3%), from €33,379 to €51,505
- Trade debts +€13,162
up €13,162 (+129%), from €10,218 to €23,380
- Tax, wage and social debts -€10,415
down €10,415 (-59.3%), from €17,562 to €7,147
of which Taxes: -€9,687
- Debts after one year -€7,597
down €7,597 (-45.0%), from €16,871 to €9,274
- Gross operating margin -€24,733
down €24,733 (-22.4%), from €110,243 to €85,510
- Staff costs -€16,988
down €16,988 (-57.3%), from €29,652 to €12,664
- Other operating charges -€2,514
down €2,514 (-84.5%), from €2,975 to €461
- Depreciation +€2,337
up €2,337 (+11.0%), from €21,152 to €23,489
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 | €264,598 | €314,055 | +€49,457 | +18.7% |
| Fixed assets | 21/28 | €106,109 | €97,642 | -€8,467 | -8.0% |
| Tangible fixed assets | 22/27 | €106,015 | €97,548 | -€8,467 | -8.0% |
| Plant, machinery and equipment | 23 | €64,640 | €66,415 | +€1,775 | +2.7% |
| Furniture and vehicles | 24 | €41,375 | €31,133 | -€10,242 | -24.8% |
| Financial fixed assets | 28 | €94 | €94 | = | 0.0% |
| Current assets | 29/58 | €158,489 | €216,413 | +€57,924 | +36.5% |
| Amounts receivable within one year | 40/41 | €30,478 | €32,463 | +€1,985 | +6.5% |
| Trade receivables | 40 | €30,478 | €32,463 | +€1,985 | +6.5% |
| Current investments | 50/53 | - | €62,000 | +€62,000 | |
| Cash at bank and in hand | 54/58 | €128,011 | €121,950 | -€6,061 | -4.7% |
| Total equity and liabilities | 10/49 | €264,598 | €314,055 | +€49,457 | +18.7% |
| Equity | 10/15 | €179,282 | €215,152 | +€35,870 | +20.0% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €176,782 | €212,652 | +€35,870 | +20.3% |
| Amounts payable | 17/49 | €85,316 | €98,903 | +€13,587 | +15.9% |
| Amounts payable after more than one year | 17 | €16,871 | €9,274 | -€7,597 | -45.0% |
| Financial debts | 170/4 | €16,871 | €9,274 | -€7,597 | -45.0% |
| Amounts payable within one year | 42/48 | €68,445 | €89,629 | +€21,184 | +31.0% |
| Current portion of amounts payable after more than one year | 42 | €7,286 | €7,597 | +€311 | +4.3% |
| Trade debts | 44 | €10,218 | €23,380 | +€13,162 | +129% |
| Suppliers | 440/4 | €10,218 | €23,380 | +€13,162 | +129% |
| Taxes, remuneration and social security | 45 | €17,562 | €7,147 | -€10,415 | -59.3% |
| Taxes | 450/3 | €16,834 | €7,147 | -€9,687 | -57.5% |
| Remuneration and social security | 454/9 | €728 | - | -€728 | |
| Other amounts payable | 47/48 | €33,379 | €51,505 | +€18,126 | +54.3% |
| Remuneration, social security and pensions | 62 | €29,652 | €12,664 | -€16,988 | -57.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,152 | €23,489 | +€2,337 | +11.0% |
| Other operating charges | 640/8 | €2,975 | €461 | -€2,514 | -84.5% |
| Gross operating margin | 9900 | €110,243 | €85,510 | -€24,733 | -22.4% |
| Operating profit (loss) | 9901 | €56,464 | €48,896 | -€7,568 | -13.4% |
| Financial income | 75/76B | €889 | €417 | -€472 | -53.1% |
| Recurring financial income | 75 | €889 | €417 | -€472 | -53.1% |
| Financial charges | 65/66B | €1,299 | €1,065 | -€234 | -18.0% |
| Recurring financial charges | 65 | €1,299 | €1,065 | -€234 | -18.0% |
| Profit (loss) for the period before taxes | 9903 | €56,054 | €48,248 | -€7,806 | -13.9% |
| Income taxes | 67/77 | €11,770 | €12,378 | +€608 | +5.2% |
| Profit (loss) for the period | 9904 | €44,284 | €35,870 | -€8,414 | -19.0% |
| Profit (loss) for the period to be appropriated | 9905 | €44,284 | €35,870 | -€8,414 | -19.0% |
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 24 October 2026 via checked.be.