VAN DER 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.
VAN DER POORTEN
Largest movements
- Tangible fixed assets -€9,251
down €9,251 (-28.6%), from €32,380 to €23,129
- Receivables within one year +€6,765
new in 2025: €6,765
- Receivables after one year -€2,953
no longer reported in 2025 (was €2,953)
- Deferred charges and accrued income -€968
down €968 (-15.8%), from €6,127 to €5,159
- Profit (loss) carried forward -€29,417
down €29,417 (-89.4%), from €32,914 to €3,497
- Other debts +€24,682
new in 2025: €24,682
- Tax, wage and social debts -€2,518
down €2,518 (-33.8%), from €7,455 to €4,937
- Trade debts +€1,235
new in 2025: €1,235
- Gross operating margin +€11,703
up €11,703 (+539%), from €2,173 to €13,876
- Other operating charges +€287
up €287 (+60.6%), from €474 to €761
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 | €43,369 | €37,351 | -€6,018 | -13.9% |
| Fixed assets | 21/28 | €32,380 | €23,129 | -€9,251 | -28.6% |
| Tangible fixed assets | 22/27 | €32,380 | €23,129 | -€9,251 | -28.6% |
| Furniture and vehicles | 24 | €32,380 | €23,129 | -€9,251 | -28.6% |
| Current assets | 29/58 | €10,989 | €14,223 | +€3,233 | +29.4% |
| Amounts receivable after more than one year | 29 | €2,953 | - | -€2,953 | |
| Other amounts receivable | 291 | €2,953 | - | -€2,953 | |
| Amounts receivable within one year | 40/41 | - | €6,765 | +€6,765 | |
| Other amounts receivable | 41 | - | €6,765 | +€6,765 | |
| Cash at bank and in hand | 54/58 | €1,908 | €2,298 | +€390 | +20.4% |
| Deferred charges and accrued income | 490/1 | €6,127 | €5,159 | -€968 | -15.8% |
| Total equity and liabilities | 10/49 | €43,369 | €37,351 | -€6,018 | -13.9% |
| Equity | 10/15 | €35,914 | €6,497 | -€29,417 | -81.9% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €32,914 | €3,497 | -€29,417 | -89.4% |
| Amounts payable | 17/49 | €7,455 | €30,854 | +€23,399 | +314% |
| Amounts payable within one year | 42/48 | €7,455 | €30,854 | +€23,399 | +314% |
| Trade debts | 44 | - | €1,235 | +€1,235 | |
| Suppliers | 440/4 | - | €1,235 | +€1,235 | |
| Taxes, remuneration and social security | 45 | €7,455 | €4,937 | -€2,518 | -33.8% |
| Taxes | 450/3 | €7,455 | €4,937 | -€2,518 | -33.8% |
| Other amounts payable | 47/48 | - | €24,682 | +€24,682 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,251 | €9,251 | = | 0.0% |
| Other operating charges | 640/8 | €474 | €761 | +€287 | +60.6% |
| Gross operating margin | 9900 | €2,173 | €13,876 | +€11,703 | +539% |
| Operating profit (loss) | 9901 | -€7,552 | €3,864 | +€11,416 | |
| Financial income | 75/76B | €41 | - | -€41 | |
| Recurring financial income | 75 | €41 | - | -€41 | |
| Financial charges | 65/66B | €135 | €132 | -€3 | -2.1% |
| Recurring financial charges | 65 | €135 | €132 | -€3 | -2.1% |
| Profit (loss) for the period before taxes | 9903 | -€7,646 | €3,732 | +€11,378 | |
| Income taxes | 67/77 | €137 | €235 | +€98 | +71.3% |
| Profit (loss) for the period | 9904 | -€7,783 | €3,497 | +€11,280 | |
| Profit (loss) for the period to be appropriated | 9905 | -€7,783 | €3,497 | +€11,280 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.