AU PORTAIL: what changed
What changed
AU PORTAIL
NACE 56.210, Event catering
filed annual accounts (NBB)
Net result for the year
€92,878
2024 · €106,360-€13,482
Equity
€675,536
2024 · €582,658+€92,878
Cash
€103,239
2024 · €160,498-€57,259
Balance sheet total
€851,084
2024 · €806,638+€44,447
Largest movements
Assets
- Receivables after one year +€137,673
up €137,673 (+68.8%), from €200,000 to €337,673
- Cash -€57,259
down €57,259 (-35.7%), from €160,498 to €103,239
mainly Receivables after one year (-€137,673) and Investment in fixed assets (net) (-€36,165)
- Tangible fixed assets -€40,295
down €40,295 (-9.7%), from €416,770 to €376,475
Equity and liabilities
- Reserves +€92,878
up €92,878 (+22.0%), from €422,658 to €515,536
- Other debts -€26,966
no longer reported in 2025 (was €26,966)
- Advances received -€21,520
down €21,520 (-18.3%), from €117,645 to €96,125
- Tax, wage and social debts +€15,597
up €15,597 (+27.5%), from €56,685 to €72,282
of which Taxes: +€13,767
- Trade debts -€12,482
down €12,482 (-69.2%), from €18,029 to €5,548
Income statement
- Gross operating margin -€12,473
down €12,473 (-3.4%), from €363,121 to €350,649
- Taxes +€7,925
up €7,925 (+16.9%), from €46,821 to €54,746
- Staff costs -€5,916
down €5,916 (-4.5%), from €131,635 to €125,719
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.
Result 2024
€106,360
Gross operating margin
-€12,473
Staff costs
+€5,916
Depreciation
-€1,354
Other operating charges
-€1,306
Financial income
+€3,618
Financial charges
+€41
Taxes
-€7,925
Result 2025
€92,878
raises the resultlowers the result
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.
From operations
-€18,050
Investment
-€36,165
Financing
-€3,043
Cash 2024
€160,498
From operations (derived)
-€18,050
Net result for the year
+€92,878
Depreciation
+€76,461
Receivables after one year
-€137,673
Receivables within one year
-€6,424
Deferred charges and accrued income
+€2,097
Trade debts
-€12,482
Tax, wage and social debts
+€15,597
Advances received
-€21,520
Other debts
-€26,966
Accrued charges and deferred income
-€18
Investment (derived)
-€36,165
Investment in fixed assets (net)
-€36,165
Financing
-€3,043
Debts after one year
-€1,533
Current portion of long-term debt
-€1,511
Cash 2025
€103,239
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €806,638 | €851,084 | +€44,447 | +5.5% |
| Fixed assets | 21/28 | €416,960 | €376,665 | -€40,295 | -9.7% |
| Tangible fixed assets | 22/27 | €416,770 | €376,475 | -€40,295 | -9.7% |
| Plant, machinery and equipment | 23 | €35,681 | €24,266 | -€11,416 | -32.0% |
| Furniture and vehicles | 24 | €72,690 | €56,089 | -€16,601 | -22.8% |
| Other tangible fixed assets | 26 | €308,399 | €296,120 | -€12,279 | -4.0% |
| Financial fixed assets | 28 | €190 | €190 | = | 0.0% |
| Current assets | 29/58 | €389,678 | €474,419 | +€84,742 | +21.7% |
| Amounts receivable after more than one year | 29 | €200,000 | €337,673 | +€137,673 | +68.8% |
| Other amounts receivable | 291 | €200,000 | €337,673 | +€137,673 | +68.8% |
| Amounts receivable within one year | 40/41 | €22,763 | €29,187 | +€6,424 | +28.2% |
| Trade receivables | 40 | €22,763 | €11,236 | -€11,527 | -50.6% |
| Other amounts receivable | 41 | - | €17,952 | +€17,952 | |
| Cash at bank and in hand | 54/58 | €160,498 | €103,239 | -€57,259 | -35.7% |
| Deferred charges and accrued income | 490/1 | €6,416 | €4,319 | -€2,097 | -32.7% |
| Total equity and liabilities | 10/49 | €806,638 | €851,084 | +€44,447 | +5.5% |
| Equity | 10/15 | €582,658 | €675,536 | +€92,878 | +15.9% |
| Contributions | 10/11 | €160,000 | €160,000 | = | 0.0% |
| Reserves | 13 | €422,658 | €515,536 | +€92,878 | +22.0% |
| Distributable reserves | 133 | €422,658 | €515,536 | +€92,878 | +22.0% |
| Amounts payable | 17/49 | €223,980 | €175,548 | -€48,431 | -21.6% |
| Amounts payable after more than one year | 17 | €1,533 | - | -€1,533 | |
| Financial debts | 170/4 | €1,533 | - | -€1,533 | |
| Amounts payable within one year | 42/48 | €222,368 | €175,487 | -€46,881 | -21.1% |
| Current portion of amounts payable after more than one year | 42 | €3,043 | €1,533 | -€1,511 | -49.6% |
| Trade debts | 44 | €18,029 | €5,548 | -€12,482 | -69.2% |
| Suppliers | 440/4 | €18,029 | €5,548 | -€12,482 | -69.2% |
| Advances received on contracts in progress | 46 | €117,645 | €96,125 | -€21,520 | -18.3% |
| Taxes, remuneration and social security | 45 | €56,685 | €72,282 | +€15,597 | +27.5% |
| Taxes | 450/3 | €39,485 | €53,253 | +€13,767 | +34.9% |
| Remuneration and social security | 454/9 | €17,200 | €19,029 | +€1,829 | +10.6% |
| Other amounts payable | 47/48 | €26,966 | - | -€26,966 | |
| Accrued charges and deferred income | 492/3 | €79 | €61 | -€18 | -22.2% |
| Remuneration, social security and pensions | 62 | €131,635 | €125,719 | -€5,916 | -4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €75,106 | €76,461 | +€1,354 | +1.8% |
| Other operating charges | 640/8 | €3,290 | €4,595 | +€1,306 | +39.7% |
| Gross operating margin | 9900 | €363,121 | €350,649 | -€12,473 | -3.4% |
| Operating profit (loss) | 9901 | €153,091 | €143,874 | -€9,217 | -6.0% |
| Financial income | 75/76B | €247 | €3,865 | +€3,618 | +1,468% |
| Recurring financial income | 75 | €247 | €3,865 | +€3,618 | +1,468% |
| Financial charges | 65/66B | €156 | €115 | -€41 | -26.4% |
| Recurring financial charges | 65 | €156 | €115 | -€41 | -26.4% |
| Profit (loss) for the period before taxes | 9903 | €153,181 | €147,624 | -€5,557 | -3.6% |
| Income taxes | 67/77 | €46,821 | €54,746 | +€7,925 | +16.9% |
| Profit (loss) for the period | 9904 | €106,360 | €92,878 | -€13,482 | -12.7% |
| Profit (loss) for the period to be appropriated | 9905 | €106,360 | €92,878 | -€13,482 | -12.7% |
Next steps
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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 8 November 2026 via checked.be.