PORIGNAUX Benoît: 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.
PORIGNAUX Benoît
Largest movements
- Cash +€10,143
up €10,143 (+1,609%), from €630 to €10,773
mainly Net result for the year (+€7,046) and Trade debts (+€3,549)
- Tangible fixed assets -€3,986
down €3,986 (-97.2%), from €4,100 to €114
of which Land and buildings: -€3,500
- Receivables within one year +€2,289
up €2,289 (+85.1%), from €2,689 to €4,978
of which Trade receivables: +€2,398
- Stocks and contracts -€1,696
down €1,696 (-38.5%), from €4,406 to €2,710
- Deferred charges and accrued income -€572
down €572 (-50.4%), from €1,134 to €562
- Profit (loss) carried forward +€7,046
up €7,046 (+65.2%), from -€10,807 to -€3,761
- Trade debts +€3,549
up €3,549 (+58.0%), from €6,120 to €9,669
- Tax, wage and social debts -€2,963
down €2,963 (-99.3%), from €2,985 to €22
of which Taxes: -€1,522
- Other debts -€1,454
down €1,454 (-21.7%), from €6,693 to €5,239
- Gross operating margin +€16,217
up €16,217, from -€7,534 to €8,683
- Depreciation -€5,150
down €5,150 (-91.4%), from €5,636 to €486
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 | €13,050 | €19,227 | +€6,178 | +47.3% |
| Fixed assets | 21/28 | €4,190 | €204 | -€3,986 | -95.1% |
| Tangible fixed assets | 22/27 | €4,100 | €114 | -€3,986 | -97.2% |
| Land and buildings | 22 | €3,500 | - | -€3,500 | |
| Furniture and vehicles | 24 | €600 | €114 | -€486 | -81.0% |
| Financial fixed assets | 28 | €90 | €90 | = | 0.0% |
| Current assets | 29/58 | €8,859 | €19,023 | +€10,164 | +115% |
| Stocks and contracts in progress | 3 | €4,406 | €2,710 | -€1,696 | -38.5% |
| Stocks | 30/36 | €4,406 | €2,710 | -€1,696 | -38.5% |
| Amounts receivable within one year | 40/41 | €2,689 | €4,978 | +€2,289 | +85.1% |
| Trade receivables | 40 | €2,120 | €4,518 | +€2,398 | +113% |
| Other amounts receivable | 41 | €569 | €459 | -€110 | -19.3% |
| Cash at bank and in hand | 54/58 | €630 | €10,773 | +€10,143 | +1,609% |
| Deferred charges and accrued income | 490/1 | €1,134 | €562 | -€572 | -50.4% |
| Total equity and liabilities | 10/49 | €13,050 | €19,227 | +€6,178 | +47.3% |
| Equity | 10/15 | -€2,749 | €4,297 | +€7,046 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,858 | €1,858 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,858 | €1,858 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,858 | €1,858 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€10,807 | -€3,761 | +€7,046 | +65.2% |
| Amounts payable | 17/49 | €15,799 | €14,930 | -€869 | -5.5% |
| Amounts payable within one year | 42/48 | €15,799 | €14,930 | -€869 | -5.5% |
| Trade debts | 44 | €6,120 | €9,669 | +€3,549 | +58.0% |
| Suppliers | 440/4 | €6,120 | €9,669 | +€3,549 | +58.0% |
| Taxes, remuneration and social security | 45 | €2,985 | €22 | -€2,963 | -99.3% |
| Taxes | 450/3 | €1,544 | €22 | -€1,522 | -98.5% |
| Remuneration and social security | 454/9 | €1,442 | - | -€1,442 | |
| Other amounts payable | 47/48 | €6,693 | €5,239 | -€1,454 | -21.7% |
| Non-recurring operating income | 76A | - | €1,500 | +€1,500 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,636 | €486 | -€5,150 | -91.4% |
| Other operating charges | 640/8 | €1,184 | €1,166 | -€18 | -1.5% |
| Gross operating margin | 9900 | -€7,534 | €8,683 | +€16,217 | |
| Operating profit (loss) | 9901 | -€14,354 | €7,031 | +€21,385 | |
| Financial income | 75/76B | €11 | €74 | +€63 | +574% |
| Recurring financial income | 75 | €11 | €74 | +€63 | +574% |
| Financial charges | 65/66B | €54 | €59 | +€5 | +9.2% |
| Recurring financial charges | 65 | €54 | €59 | +€5 | +9.2% |
| Profit (loss) for the period before taxes | 9903 | -€14,397 | €7,046 | +€21,444 | |
| Income taxes | 67/77 | €51 | - | -€51 | |
| Profit (loss) for the period | 9904 | -€14,448 | €7,046 | +€21,495 | |
| Profit (loss) for the period to be appropriated | 9905 | -€14,448 | €7,046 | +€21,495 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.