HET PORTAAL: what changed
What changed
HET PORTAAL
NACE 56.220, Contract catering and other food service activities
filed annual accounts (NBB)
Net result for the year
-€19,535
2024 · -€86,376+€66,841
Equity
€14.5m
2024 · €15.2m-€629,892
Cash
€611,400
2024 · €507,207+€104,193
Balance sheet total
€15.7m
2024 · €16.3m-€599,202
Largest movements
Assets
- Tangible fixed assets -€685,094
down €685,094 (-4.4%), from €15.5m to €14.8m
of which Land and buildings: -€629,848
Equity and liabilities
- Investment grants -€610,357
down €610,357 (-4.4%), from €14.0m to €13.4m
Income statement
- Gross operating margin +€504,786
up €504,786 (+12.8%), from €3.9m to €4.4m
- Staff costs +€388,782
up €388,782 (+12.3%), from €3.2m to €3.5m
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
-€86,376
Gross operating margin
+€504,786
Staff costs
-€388,782
Depreciation
-€1,380
Other operating charges
-€44,047
Financial income
-€3,164
Financial charges
-€1,259
Taxes
+€687
Result 2025
-€19,535
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
+€799,624
Investment
-€85,074
Financing
-€610,357
Cash 2024
€507,207
From operations (derived)
+€799,624
Net result for the year
-€19,535
Depreciation
+€770,168
Smaller working-capital items
-€2,745
Receivables within one year
-€7,327
Deferred charges and accrued income
+€27,002
Trade debts
-€143,509
Tax, wage and social debts
+€78,639
Accrued charges and deferred income
+€96,932
Investment (derived)
-€85,074
Investment in fixed assets (net)
-€85,074
Financing
-€610,357
Contributions, distributions and other
-€610,357
Cash 2025
€611,400
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €16,277,027 | €15,677,825 | -€599,202 | -3.7% |
| Fixed assets | 21/28 | €15,469,608 | €14,784,513 | -€685,094 | -4.4% |
| Tangible fixed assets | 22/27 | €15,467,876 | €14,782,781 | -€685,094 | -4.4% |
| Land and buildings | 22 | €15,100,879 | €14,471,032 | -€629,848 | -4.2% |
| Plant, machinery and equipment | 23 | €36,556 | €28,140 | -€8,416 | -23.0% |
| Furniture and vehicles | 24 | €330,441 | €283,610 | -€46,831 | -14.2% |
| Financial fixed assets | 28 | €1,732 | €1,732 | = | 0.0% |
| Current assets | 29/58 | €807,420 | €893,312 | +€85,893 | +10.6% |
| Stocks and contracts in progress | 3 | €11,909 | €13,284 | +€1,375 | +11.5% |
| Stocks | 30/36 | €11,909 | €13,284 | +€1,375 | +11.5% |
| Amounts receivable within one year | 40/41 | €28,113 | €35,440 | +€7,327 | +26.1% |
| Trade receivables | 40 | €24,042 | €32,913 | +€8,871 | +36.9% |
| Other amounts receivable | 41 | €4,071 | €2,526 | -€1,544 | -37.9% |
| Cash at bank and in hand | 54/58 | €507,207 | €611,400 | +€104,193 | +20.5% |
| Deferred charges and accrued income | 490/1 | €260,191 | €233,189 | -€27,002 | -10.4% |
| Total equity and liabilities | 10/49 | €16,277,027 | €15,677,825 | -€599,202 | -3.7% |
| Equity | 10/15 | €15,163,048 | €14,533,155 | -€629,892 | -4.2% |
| Profit (loss) carried forward | 14 | €1,187,551 | €1,168,016 | -€19,535 | -1.6% |
| Investment grants | 15 | €13,975,497 | €13,365,139 | -€610,357 | -4.4% |
| Amounts payable | 17/49 | €1,113,979 | €1,144,670 | +€30,691 | +2.8% |
| Amounts payable within one year | 42/48 | €848,455 | €782,214 | -€66,241 | -7.8% |
| Trade debts | 44 | €325,585 | €182,076 | -€143,509 | -44.1% |
| Suppliers | 440/4 | €325,585 | €182,076 | -€143,509 | -44.1% |
| Advances received on contracts in progress | 46 | €11,616 | €10,246 | -€1,370 | -11.8% |
| Taxes, remuneration and social security | 45 | €511,254 | €589,892 | +€78,639 | +15.4% |
| Taxes | 450/3 | €39,296 | €21,452 | -€17,845 | -45.4% |
| Remuneration and social security | 454/9 | €471,957 | €568,441 | +€96,484 | +20.4% |
| Accrued charges and deferred income | 492/3 | €265,525 | €362,456 | +€96,932 | +36.5% |
| Remuneration, social security and pensions | 62 | €3,152,199 | €3,540,981 | +€388,782 | +12.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €768,788 | €770,168 | +€1,380 | +0.2% |
| Other operating charges | 640/8 | €96,640 | €140,688 | +€44,047 | +45.6% |
| Gross operating margin | 9900 | €3,933,609 | €4,438,395 | +€504,786 | +12.8% |
| Operating profit (loss) | 9901 | -€84,020 | -€13,442 | +€70,577 | +84.0% |
| Financial income | 75/76B | €3,876 | €712 | -€3,164 | -81.6% |
| Recurring financial income | 75 | €3,876 | €712 | -€3,164 | -81.6% |
| Financial charges | 65/66B | €5,160 | €6,420 | +€1,259 | +24.4% |
| Recurring financial charges | 65 | €5,160 | €6,420 | +€1,259 | +24.4% |
| Profit (loss) for the period before taxes | 9903 | -€85,304 | -€19,150 | +€66,154 | +77.6% |
| Income taxes | 67/77 | €1,072 | €385 | -€687 | -64.1% |
| Profit (loss) for the period | 9904 | -€86,376 | -€19,535 | +€66,841 | +77.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€86,376 | -€19,535 | +€66,841 | +77.4% |
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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 3 November 2026 via checked.be.