Porthos.be: 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.
Porthos.be
Largest movements
- Receivables within one year +€303,802
up €303,802 (+13.9%), from €2.2m to €2.5m
of which Trade receivables: +€344,146
- Stocks and contracts -€274,202
down €274,202 (-41.8%), from €655,676 to €381,474
- Profit (loss) carried forward -€277,055
down €277,055 (-1,767%), from -€15,682 to -€292,737
- Advances received +€249,713
up €249,713 (+13.6%), from €1.8m to €2.1m
- Other debts +€223,398
up €223,398 (+119%), from €187,937 to €411,335
- Trade debts -€149,119
down €149,119 (-19.1%), from €779,238 to €630,119
- Gross operating margin -€1.1m
down €1.1m (-77.4%), from €1.4m to €324,211
- Financial charges -€835,770
down €835,770 (-59.6%), from €1.4m to €566,223
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.
Derived cash bridge
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 | €2,842,768 | €2,873,950 | +€31,182 | +1.1% |
| Current assets | 29/58 | €2,842,768 | €2,873,950 | +€31,182 | +1.1% |
| Stocks and contracts in progress | 3 | €655,676 | €381,474 | -€274,202 | -41.8% |
| Stocks | 30/36 | €655,676 | €381,474 | -€274,202 | -41.8% |
| Amounts receivable within one year | 40/41 | €2,187,010 | €2,490,812 | +€303,802 | +13.9% |
| Trade receivables | 40 | €2,138,736 | €2,482,882 | +€344,146 | +16.1% |
| Other amounts receivable | 41 | €48,273 | €7,930 | -€40,343 | -83.6% |
| Cash at bank and in hand | 54/58 | €82 | €1,663 | +€1,581 | +1,934% |
| Total equity and liabilities | 10/49 | €2,842,768 | €2,873,950 | +€31,182 | +1.1% |
| Equity | 10/15 | €29,318 | -€247,737 | -€277,055 | |
| Contributions | 10/11 | €45,000 | €45,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,682 | -€292,737 | -€277,055 | -1,767% |
| Amounts payable | 17/49 | €2,813,449 | €3,121,687 | +€308,237 | +11.0% |
| Amounts payable within one year | 42/48 | €2,813,449 | €3,121,687 | +€308,237 | +11.0% |
| Trade debts | 44 | €779,238 | €630,119 | -€149,119 | -19.1% |
| Suppliers | 440/4 | €779,238 | €630,119 | -€149,119 | -19.1% |
| Advances received on contracts in progress | 46 | €1,830,520 | €2,080,233 | +€249,713 | +13.6% |
| Taxes, remuneration and social security | 45 | €15,755 | - | -€15,755 | |
| Taxes | 450/3 | €15,755 | - | -€15,755 | |
| Other amounts payable | 47/48 | €187,937 | €411,335 | +€223,398 | +119% |
| Other operating charges | 640/8 | €36,375 | €33,565 | -€2,810 | -7.7% |
| Gross operating margin | 9900 | €1,434,448 | €324,211 | -€1.1m | -77.4% |
| Operating profit (loss) | 9901 | €1,398,073 | €290,646 | -€1.1m | -79.2% |
| Financial income | 75/76B | €0 | €1 | +€1 | +2,067% |
| Recurring financial income | 75 | €0 | €1 | +€1 | +2,067% |
| Financial charges | 65/66B | €1,401,993 | €566,223 | -€835,770 | -59.6% |
| Recurring financial charges | 65 | €1,401,993 | €566,223 | -€835,770 | -59.6% |
| Profit (loss) for the period before taxes | 9903 | -€3,920 | -€275,576 | -€271,656 | -6,930% |
| Income taxes | 67/77 | €10,915 | €1,479 | -€9,436 | -86.4% |
| Profit (loss) for the period | 9904 | -€14,835 | -€277,055 | -€262,220 | -1,768% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,835 | -€277,055 | -€262,220 | -1,768% |
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 13 October 2026 via checked.be.