GLOBAL PORT TRAINING: what changed
What changed
GLOBAL PORT TRAINING
NACE 85.592, Vocational training
filed annual accounts (NBB)
Net result for the year
€90,113
2023 · -€19,778+€109,891
Equity
€671,521
2023 · €581,408+€90,113
Cash
€3,778
2023 · €29,992-€26,214
Balance sheet total
€1.6m
2023 · €1.2m+€368,650
Largest movements
Assets
- Receivables within one year +€368,338
up €368,338 (+55.0%), from €669,400 to €1.0m
of which Trade receivables: +€378,672
- Cash -€26,214
down €26,214 (-87.4%), from €29,992 to €3,778
mainly Receivables within one year (-€368,338) and Investment in fixed assets (net) (-€102,213)
- Deferred charges and accrued income +€19,165
up €19,165 (+54.6%), from €35,082 to €54,248
Equity and liabilities
- Other debts +€299,342
up €299,342 (+856%), from €34,979 to €334,321
- Reserves +€90,113
up €90,113 (+28.8%), from €312,808 to €402,921
of which Distributable reserves: +€90,113
- Trade debts -€89,653
down €89,653 (-34.9%), from €257,100 to €167,447
- Short-term financial debts +€50,241
up €50,241 (+34.1%), from €147,406 to €197,647
of which Credit institutions: +€27,638
- Debts after one year +€35,495
up €35,495 (+232%), from €15,311 to €50,806
Income statement
- Gross operating margin +€151,885
up €151,885 (+34.7%), from €437,277 to €589,162
- Other operating charges -€150,970
down €150,970 (-98.9%), from €152,695 to €1,725
- Staff costs +€114,650
up €114,650 (+50.3%), from €228,028 to €342,678
- Depreciation +€56,855
up €56,855 (+153%), from €37,197 to €94,052
- Taxes +€41,786
up €41,786 (+2,871%), from €1,456 to €43,241
Change in the result, 2023 to 2024
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 2023
-€19,778
Gross operating margin
+€151,885
Staff costs
-€114,650
Depreciation
-€56,855
Other operating charges
+€150,970
Other operating items
+€31,846
Financial income
-€2,824
Financial charges
-€8,695
Taxes
-€41,786
Result 2024
€90,113
raises the resultlowers the resultnot broken down further in the accounts
Derived cash bridge
The bridge is derived from the 2023 and 2024 balance sheets and the 2024 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
-€23,525
Investment
-€102,213
Financing
+€99,524
Cash 2023
€29,992
From operations (derived)
-€23,525
Net result for the year
+€90,113
Depreciation
+€94,052
Receivables after one year
+€800
Receivables within one year
-€368,338
Deferred charges and accrued income
-€19,165
Trade debts
-€89,653
Tax, wage and social debts
-€21,947
Other debts
+€299,342
Accrued charges and deferred income
-€8,728
Investment (derived)
-€102,213
Investment in fixed assets (net)
-€102,213
Financing
+€99,524
Debts after one year
+€35,495
Current portion of long-term debt
+€13,788
Short-term financial debts
+€50,241
Cash 2024
€3,778
brings cash intakes cash out
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,187,081 | €1,555,731 | +€368,650 | +31.1% |
| Fixed assets | 21/28 | €451,806 | €459,966 | +€8,161 | +1.8% |
| Intangible fixed assets | 21 | €41,500 | €43,815 | +€2,315 | +5.6% |
| Tangible fixed assets | 22/27 | €282,087 | €287,933 | +€5,846 | +2.1% |
| Plant, machinery and equipment | 23 | €105,082 | €109,616 | +€4,534 | +4.3% |
| Furniture and vehicles | 24 | €63,949 | €56,000 | -€7,949 | -12.4% |
| Other tangible fixed assets | 26 | €113,055 | €122,316 | +€9,261 | +8.2% |
| Financial fixed assets | 28 | €128,219 | €128,219 | = | 0.0% |
| Current assets | 29/58 | €735,275 | €1,095,764 | +€360,489 | +49.0% |
| Amounts receivable after more than one year | 29 | €800 | - | -€800 | |
| Other amounts receivable | 291 | €800 | - | -€800 | |
| Amounts receivable within one year | 40/41 | €669,400 | €1,037,738 | +€368,338 | +55.0% |
| Trade receivables | 40 | €656,067 | €1,034,738 | +€378,672 | +57.7% |
| Other amounts receivable | 41 | €13,334 | €3,000 | -€10,334 | -77.5% |
| Cash at bank and in hand | 54/58 | €29,992 | €3,778 | -€26,214 | -87.4% |
| Deferred charges and accrued income | 490/1 | €35,082 | €54,248 | +€19,165 | +54.6% |
| Total equity and liabilities | 10/49 | €1,187,081 | €1,555,731 | +€368,650 | +31.1% |
| Equity | 10/15 | €581,408 | €671,521 | +€90,113 | +15.5% |
| Contributions | 10/11 | €216,500 | €216,500 | = | 0.0% |
| Capital | 10 | €216,500 | €216,500 | = | 0.0% |
| Issued capital | 100 | €216,500 | €216,500 | = | 0.0% |
| Revaluation surpluses | 12 | €52,100 | €52,100 | = | 0.0% |
| Reserves | 13 | €312,808 | €402,921 | +€90,113 | +28.8% |
| Non-distributable reserves | 130/1 | €21,650 | €21,650 | = | 0.0% |
| Legal reserve | 130 | €21,650 | €21,650 | = | 0.0% |
| Distributable reserves | 133 | €291,158 | €381,271 | +€90,113 | +30.9% |
| Amounts payable | 17/49 | €605,673 | €884,210 | +€278,537 | +46.0% |
| Amounts payable after more than one year | 17 | €15,311 | €50,806 | +€35,495 | +232% |
| Financial debts | 170/4 | €15,311 | €50,806 | +€35,495 | +232% |
| Amounts payable within one year | 42/48 | €579,566 | €831,336 | +€251,770 | +43.4% |
| Current portion of amounts payable after more than one year | 42 | €11,227 | €25,015 | +€13,788 | +123% |
| Financial debts | 43 | €147,406 | €197,647 | +€50,241 | +34.1% |
| Credit institutions | 430/8 | €147,406 | €175,044 | +€27,638 | +18.7% |
| Other loans | 439 | - | €22,602 | +€22,602 | |
| Trade debts | 44 | €257,100 | €167,447 | -€89,653 | -34.9% |
| Suppliers | 440/4 | €257,100 | €167,447 | -€89,653 | -34.9% |
| Taxes, remuneration and social security | 45 | €128,854 | €106,907 | -€21,947 | -17.0% |
| Taxes | 450/3 | €84,944 | €70,004 | -€14,940 | -17.6% |
| Remuneration and social security | 454/9 | €43,910 | €36,903 | -€7,007 | -16.0% |
| Other amounts payable | 47/48 | €34,979 | €334,321 | +€299,342 | +856% |
| Accrued charges and deferred income | 492/3 | €10,796 | €2,067 | -€8,728 | -80.9% |
| Non-recurring operating income | 76A | €3,111 | €4,749 | +€1,638 | +52.6% |
| Remuneration, social security and pensions | 62 | €228,028 | €342,678 | +€114,650 | +50.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,197 | €94,052 | +€56,855 | +153% |
| Other operating charges | 640/8 | €152,695 | €1,725 | -€150,970 | -98.9% |
| Non-recurring operating charges | 66A | €32,696 | €850 | -€31,846 | -97.4% |
| Gross operating margin | 9900 | €437,277 | €589,162 | +€151,885 | +34.7% |
| Operating profit (loss) | 9901 | -€13,339 | €149,857 | +€163,196 | |
| Financial income | 75/76B | €2,830 | €6 | -€2,824 | -99.8% |
| Recurring financial income | 75 | €2,830 | €6 | -€2,824 | -99.8% |
| Financial charges | 65/66B | €7,813 | €16,508 | +€8,695 | +111% |
| Recurring financial charges | 65 | €7,813 | €16,508 | +€8,695 | +111% |
| Profit (loss) for the period before taxes | 9903 | -€18,323 | €133,354 | +€151,677 | |
| Income taxes | 67/77 | €1,456 | €43,241 | +€41,786 | +2,871% |
| Profit (loss) for the period | 9904 | -€19,778 | €90,113 | +€109,891 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,778 | €90,113 | +€109,891 |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.