Portie Gemengd: 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.
Portie Gemengd
Largest movements
- Cash +€25,506
up €25,506 (+75.8%), from €33,652 to €59,158
mainly Receivables within one year (+€22,603) and Other debts (+€22,504)
- Receivables within one year -€22,603
down €22,603 (-68.8%), from €32,860 to €10,257
of which Trade receivables: -€20,997
- Deferred charges and accrued income +€9,550
up €9,550 (+2,209%), from €432 to €9,983
- Reserves -€25,000
down €25,000 (-43.9%), from €56,985 to €31,985
- Other debts +€22,504
up €22,504 (+425%), from €5,293 to €27,797
- Trade debts +€10,904
up €10,904 (+1,095%), from €996 to €11,900
- Tax, wage and social debts +€3,671
up €3,671 (+70.0%), from €5,245 to €8,917
of which Taxes: +€3,671
- Gross operating margin -€44,463
down €44,463 (-90.6%), from €49,078 to €4,615
- Taxes -€10,780
down €10,780 (-91.0%), from €11,848 to €1,068
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 | €73,520 | €85,266 | +€11,746 | +16.0% |
| Fixed assets | 21/28 | €6,575 | €5,868 | -€707 | -10.7% |
| Tangible fixed assets | 22/27 | €6,575 | €5,868 | -€707 | -10.7% |
| Plant, machinery and equipment | 23 | €6,019 | €5,868 | -€151 | -2.5% |
| Furniture and vehicles | 24 | €555 | - | -€555 | |
| Current assets | 29/58 | €66,945 | €79,398 | +€12,453 | +18.6% |
| Amounts receivable within one year | 40/41 | €32,860 | €10,257 | -€22,603 | -68.8% |
| Trade receivables | 40 | €26,953 | €5,956 | -€20,997 | -77.9% |
| Other amounts receivable | 41 | €5,907 | €4,301 | -€1,606 | -27.2% |
| Cash at bank and in hand | 54/58 | €33,652 | €59,158 | +€25,506 | +75.8% |
| Deferred charges and accrued income | 490/1 | €432 | €9,983 | +€9,550 | +2,209% |
| Total equity and liabilities | 10/49 | €73,520 | €85,266 | +€11,746 | +16.0% |
| Equity | 10/15 | €61,985 | €36,653 | -€25,333 | -40.9% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €56,985 | €31,985 | -€25,000 | -43.9% |
| Distributable reserves | 133 | €56,985 | €31,985 | -€25,000 | -43.9% |
| Profit (loss) carried forward | 14 | - | -€333 | -€333 | |
| Amounts payable | 17/49 | €11,534 | €48,613 | +€37,079 | +321% |
| Amounts payable within one year | 42/48 | €11,534 | €48,613 | +€37,079 | +321% |
| Trade debts | 44 | €996 | €11,900 | +€10,904 | +1,095% |
| Suppliers | 440/4 | €996 | €11,900 | +€10,904 | +1,095% |
| Taxes, remuneration and social security | 45 | €5,245 | €8,917 | +€3,671 | +70.0% |
| Taxes | 450/3 | €3,245 | €6,917 | +€3,671 | +113% |
| Remuneration and social security | 454/9 | €2,000 | €2,000 | = | 0.0% |
| Other amounts payable | 47/48 | €5,293 | €27,797 | +€22,504 | +425% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,001 | €2,805 | -€196 | -6.5% |
| Other operating charges | 640/8 | €242 | €248 | +€6 | +2.3% |
| Non-recurring operating charges | 66A | - | €537 | +€537 | |
| Gross operating margin | 9900 | €49,078 | €4,615 | -€44,463 | -90.6% |
| Operating profit (loss) | 9901 | €45,834 | €1,026 | -€44,809 | -97.8% |
| Financial income | 75/76B | €19 | €24 | +€5 | +25.9% |
| Recurring financial income | 75 | €19 | €24 | +€5 | +25.9% |
| Financial charges | 65/66B | €389 | €314 | -€75 | -19.3% |
| Recurring financial charges | 65 | €389 | €314 | -€75 | -19.3% |
| Profit (loss) for the period before taxes | 9903 | €45,464 | €735 | -€44,729 | -98.4% |
| Income taxes | 67/77 | €11,848 | €1,068 | -€10,780 | -91.0% |
| Profit (loss) for the period | 9904 | €33,616 | -€333 | -€33,948 | |
| Profit (loss) for the period to be appropriated | 9905 | €33,616 | -€333 | -€33,948 |
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 24 October 2026 via checked.be.