LA PORTEUSE: 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.
LA PORTEUSE
Largest movements
- Receivables within one year +€107,837
up €107,837 (+298.2%), from €36,161 to €143,998
of which Other amounts receivable: +€54,974
- Cash -€32,338
down €32,338 (-55.0%), from €58,824 to €26,486
mainly Receivables within one year (-€107,837) and Tax, wage and social debts (-€15,170)
- Deferred charges and accrued income +€2,243
up €2,243 (+138.1%), from €1,624 to €3,867
- Profit (loss) carried forward +€46,207
up €46,207 (+204.9%), from €22,550 to €68,756
- Trade debts +€38,970
up €38,970 (+212.8%), from €18,311 to €57,281
- Tax, wage and social debts -€15,170
down €15,170 (-36.6%), from €41,443 to €26,273
of which Remuneration and social security: -€16,052
- Short-term financial debts +€10,000
new in 2024: €10,000
- Staff costs +€36,476
up €36,476 (+27.4%), from €133,304 to €169,780
- Gross operating margin +€26,614
up €26,614 (+12.3%), from €215,782 to €242,395
- Other operating charges +€5,371
up €5,371 (+300.3%), from €1,788 to €7,159
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €109,077 | €189,085 | +€80,008 | +73.3% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €9,872 | €11,465 | +€1,593 | +16.1% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €1,750 | €3,343 | +€1,593 | +91.1% |
| Land and buildings | 22 | €0 | €1,481 | +€1,481 | |
| Plant, machinery and equipment | 23 | - | €1,132 | +€1,132 | |
| Furniture and vehicles | 24 | €1,750 | €730 | -€1,020 | -58.3% |
| Leasing and similar rights | 25 | €0 | €0 | = | |
| Financial fixed assets | 28 | €8,122 | €8,122 | -€0 | 0.0% |
| Current assets | 29/58 | €99,206 | €177,620 | +€78,414 | +79.0% |
| Stocks and contracts in progress | 3 | €2,597 | €3,269 | +€672 | +25.9% |
| Stocks | 30/36 | €2,597 | €3,269 | +€672 | +25.9% |
| Amounts receivable within one year | 40/41 | €36,161 | €143,998 | +€107,837 | +298.2% |
| Trade receivables | 40 | €761 | €53,625 | +€52,863 | +6944.1% |
| Other amounts receivable | 41 | €35,399 | €90,373 | +€54,974 | +155.3% |
| Cash at bank and in hand | 54/58 | €58,824 | €26,486 | -€32,338 | -55.0% |
| Deferred charges and accrued income | 490/1 | €1,624 | €3,867 | +€2,243 | +138.1% |
| Total equity and liabilities | 10/49 | €109,077 | €189,085 | +€80,008 | +73.3% |
| Equity | 10/15 | €49,324 | €95,531 | +€46,207 | +93.7% |
| Contributions | 10/11 | €18,418 | €18,418 | = | 0.0% |
| Reserves | 13 | €8,356 | €8,356 | +€0 | 0.0% |
| Tax-exempt reserves | 132 | €8,356 | €8,356 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | €22,550 | €68,756 | +€46,207 | +204.9% |
| Amounts payable | 17/49 | €59,754 | €93,554 | +€33,801 | +56.6% |
| Amounts payable within one year | 42/48 | €59,754 | €93,554 | +€33,801 | +56.6% |
| Financial debts | 43 | - | €10,000 | +€10,000 | |
| Credit institutions | 430/8 | - | €10,000 | +€10,000 | |
| Trade debts | 44 | €18,311 | €57,281 | +€38,970 | +212.8% |
| Suppliers | 440/4 | €18,311 | €57,281 | +€38,970 | +212.8% |
| Taxes, remuneration and social security | 45 | €41,443 | €26,273 | -€15,170 | -36.6% |
| Taxes | 450/3 | €20,675 | €21,557 | +€882 | +4.3% |
| Remuneration and social security | 454/9 | €20,768 | €4,716 | -€16,052 | -77.3% |
| Accrued charges and deferred income | 492/3 | - | €0 | = | |
| Remuneration, social security and pensions | 62 | €133,304 | €169,780 | +€36,476 | +27.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,573 | €1,903 | +€330 | +21.0% |
| Other operating charges | 640/8 | €1,788 | €7,159 | +€5,371 | +300.3% |
| Gross operating margin | 9900 | €215,782 | €242,395 | +€26,614 | +12.3% |
| Operating profit (loss) | 9901 | €79,116 | €63,553 | -€15,564 | -19.7% |
| Financial income | 75/76B | €1,219 | €3,630 | +€2,411 | +197.8% |
| Recurring financial income | 75 | €1,219 | €3,630 | +€2,411 | +197.8% |
| Financial charges | 65/66B | €4,856 | €3,074 | -€1,783 | -36.7% |
| Recurring financial charges | 65 | €4,856 | €3,074 | -€1,783 | -36.7% |
| Profit (loss) for the period before taxes | 9903 | €75,479 | €64,109 | -€11,370 | -15.1% |
| Income taxes | 67/77 | €19,712 | €17,903 | -€1,809 | -9.2% |
| Profit (loss) for the period | 9904 | €55,768 | €46,207 | -€9,561 | -17.1% |
| Profit (loss) for the period to be appropriated | 9905 | €55,768 | €46,207 | -€9,561 | -17.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.