Van Pottelberge: 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 Pottelberge
Largest movements
- Receivables within one year -€82,611
down €82,611 (-62.4%), from €132,341 to €49,729
- Deferred charges and accrued income -€15,640
down €15,640 (-52.8%), from €29,640 to €14,000
- Receivables after one year -€13,000
down €13,000 (-4.0%), from €322,000 to €309,000
- Cash +€12,360
up €12,360 (+52.3%), from €23,642 to €36,003
mainly Receivables within one year (+€82,611) and Net result for the year (+€52,289)
- Other debts -€96,107
down €96,107 (-97.0%), from €99,070 to €2,963
- Gross operating margin -€39,946
down €39,946 (-37.4%), from €106,681 to €66,736
- Taxes -€12,137
down €12,137 (-38.1%), from €31,849 to €19,712
- Financial income -€2,240
down €2,240 (-27.0%), from €8,294 to €6,053
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 | €646,385 | €547,494 | -€98,891 | -15.3% |
| Fixed assets | 21/28 | €138,762 | €138,762 | = | 0.0% |
| Financial fixed assets | 28 | €138,762 | €138,762 | = | 0.0% |
| Current assets | 29/58 | €507,623 | €408,732 | -€98,891 | -19.5% |
| Amounts receivable after more than one year | 29 | €322,000 | €309,000 | -€13,000 | -4.0% |
| Other amounts receivable | 291 | €322,000 | €309,000 | -€13,000 | -4.0% |
| Amounts receivable within one year | 40/41 | €132,341 | €49,729 | -€82,611 | -62.4% |
| Other amounts receivable | 41 | €132,341 | €49,729 | -€82,611 | -62.4% |
| Cash at bank and in hand | 54/58 | €23,642 | €36,003 | +€12,360 | +52.3% |
| Deferred charges and accrued income | 490/1 | €29,640 | €14,000 | -€15,640 | -52.8% |
| Total equity and liabilities | 10/49 | €646,385 | €547,494 | -€98,891 | -15.3% |
| Equity | 10/15 | €541,528 | €538,732 | -€2,796 | -0.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €515,018 | €513,055 | -€1,963 | -0.4% |
| Distributable reserves | 133 | €515,018 | €513,055 | -€1,963 | -0.4% |
| Profit (loss) carried forward | 14 | €20,310 | €19,477 | -€833 | -4.1% |
| Amounts payable | 17/49 | €104,857 | €8,762 | -€96,095 | -91.6% |
| Amounts payable within one year | 42/48 | €104,857 | €8,762 | -€96,095 | -91.6% |
| Trade debts | 44 | €387 | €400 | +€12 | +3.2% |
| Suppliers | 440/4 | €387 | €400 | +€12 | +3.2% |
| Taxes, remuneration and social security | 45 | €5,400 | €5,400 | = | 0.0% |
| Taxes | 450/3 | €5,400 | €5,400 | = | 0.0% |
| Other amounts payable | 47/48 | €99,070 | €2,963 | -€96,107 | -97.0% |
| Other operating charges | 640/8 | €464 | €440 | -€25 | -5.3% |
| Gross operating margin | 9900 | €106,681 | €66,736 | -€39,946 | -37.4% |
| Operating profit (loss) | 9901 | €106,217 | €66,296 | -€39,921 | -37.6% |
| Financial income | 75/76B | €8,294 | €6,053 | -€2,240 | -27.0% |
| Recurring financial income | 75 | €8,294 | €6,053 | -€2,240 | -27.0% |
| Financial charges | 65/66B | €128 | €348 | +€220 | +171% |
| Recurring financial charges | 65 | €128 | €348 | +€220 | +171% |
| Profit (loss) for the period before taxes | 9903 | €114,383 | €72,001 | -€42,381 | -37.1% |
| Income taxes | 67/77 | €31,849 | €19,712 | -€12,137 | -38.1% |
| Profit (loss) for the period | 9904 | €82,534 | €52,289 | -€30,245 | -36.6% |
| Profit (loss) for the period to be appropriated | 9905 | €82,534 | €52,289 | -€30,245 | -36.6% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.