PORTIMA: 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.
What changed
PORTIMA
NACE 63.100, Computing infrastructure, data processing, hosting and related activities
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€213,481
2024 · €2.1m-€1.9m
Equity
€15.4m
2024 · €15.1m+€213,481
Cash
€7.3m
2024 · €5.6m+€1.7m
Balance sheet total
€24.8m
2024 · €22.8m+€1.9m
Largest movements
Assets
- Cash +€1.7m
up €1.7m (+30.3%), from €5.6m to €7.3m
mainly Depreciation (+€4.2m) and Other debts (+€2.3m)
- Intangible fixed assets -€818,181
down €818,181 (-8.2%), from €9.9m to €9.1m
- Receivables within one year +€519,136
up €519,136 (+15.2%), from €3.4m to €3.9m
of which Trade receivables: +€513,469
- Deferred charges and accrued income +€481,063
up €481,063 (+41.4%), from €1.2m to €1.6m
Equity and liabilities
- Other debts +€2.3m
new in 2025: €2.3m
- Current portion of long-term debt -€611,111
down €611,111 (-91.7%), from €666,667 to €55,555
- Provisions -€440,000
down €440,000 (-94.6%), from €465,000 to €25,000
- Trade debts +€325,229
up €325,229 (+11.8%), from €2.8m to €3.1m
Income statement
- Turnover +€1.5m
up €1.5m (+4.6%), from €33.9m to €35.5m
- Staff costs +€690,051
up €690,051 (+5.8%), from €11.8m to €12.5m
- Provisions -€540,000
down €540,000, from €100,000 to -€440,000
- Services and other goods +€416,799
up €416,799 (+2.2%), from €18.7m to €19.1m
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.
Result 2024
€2.1m
Turnover
+€1.5m
Other operating income
-€90,649
Goods and materials
+€86,969
Services and other goods
-€416,799
Staff costs
-€690,051
Depreciation
-€333,893
Write-downs
+€17,552
Provisions
+€540,000
Other operating charges
-€79
Other operating items
-€2.6m
Financial income
-€9,390
Financial charges
-€20,974
Taxes
+€41,855
Result 2025
€213,481
Cash bridge derived
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.
From operations
+€5.8m
Investment
-€3.4m
Financing
-€666,667
Cash 2024
€5.6m
From operations (derived)
+€5.8m
Net result for the year
+€213,481
Depreciation
+€4.2m
Receivables within one year
-€519,136
Deferred charges and accrued income
-€481,063
Provisions
-€440,000
Trade debts
+€325,229
Tax, wage and social debts
+€177,185
Other debts
+€2.3m
Accrued charges and deferred income
+€3,060
Investment (derived)
-€3.4m
Investment in fixed assets (net)
-€3.4m
Financing
-€666,667
Debts after one year
-€55,555
Current portion of long-term debt
-€611,111
Cash 2025
€7.3m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €22,844,410 | €24,776,698 | +€1.9m | +8.5% |
| Fixed assets | 21/28 | €12,665,002 | €11,902,941 | -€762,061 | -6.0% |
| Intangible fixed assets | 21 | €9,941,420 | €9,123,239 | -€818,181 | -8.2% |
| Tangible fixed assets | 22/27 | €356,951 | €413,071 | +€56,120 | +15.7% |
| Plant, machinery and equipment | 23 | €231,126 | €267,259 | +€36,132 | +15.6% |
| Furniture and vehicles | 24 | €125,825 | €137,896 | +€12,071 | +9.6% |
| Other tangible fixed assets | 26 | €0 | €7,916 | +€7,916 | |
| Financial fixed assets | 28 | €2,366,631 | €2,366,631 | = | 0.0% |
| Affiliated companies | 280/1 | €2,305,000 | €2,305,000 | = | 0.0% |
| Participating interests | 280 | €2,305,000 | €2,305,000 | = | 0.0% |
| Other financial fixed assets | 284/8 | €61,631 | €61,631 | = | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €61,631 | €61,631 | = | 0.0% |
| Current assets | 29/58 | €10,179,407 | €12,873,757 | +€2.7m | +26.5% |
| Amounts receivable within one year | 40/41 | €3,417,876 | €3,937,012 | +€519,136 | +15.2% |
| Trade receivables | 40 | €3,369,216 | €3,882,685 | +€513,469 | +15.2% |
| Other amounts receivable | 41 | €48,660 | €54,327 | +€5,667 | +11.6% |
| Cash at bank and in hand | 54/58 | €5,598,978 | €7,293,129 | +€1.7m | +30.3% |
| Deferred charges and accrued income | 490/1 | €1,162,553 | €1,643,616 | +€481,063 | +41.4% |
| Total equity and liabilities | 10/49 | €22,844,410 | €24,776,698 | +€1.9m | +8.5% |
| Equity | 10/15 | €15,146,115 | €15,359,596 | +€213,481 | +1.4% |
| Contributions | 10/11 | €4,303,624 | €4,303,624 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,842,491 | €11,055,972 | +€213,481 | +2.0% |
| Provisions and deferred taxes | 16 | €465,000 | €25,000 | -€440,000 | -94.6% |
| Provisions for liabilities and charges | 160/5 | €465,000 | €25,000 | -€440,000 | -94.6% |
| Other liabilities and charges | 164/5 | €465,000 | €25,000 | -€440,000 | -94.6% |
| Amounts payable | 17/49 | €7,233,295 | €9,392,102 | +€2.2m | +29.8% |
| Amounts payable after more than one year | 17 | €55,555 | €0 | -€55,555 | -100.0% |
| Financial debts | 170/4 | €55,555 | €0 | -€55,555 | -100.0% |
| Credit institutions | 173 | €55,555 | €0 | -€55,555 | -100.0% |
| Amounts payable within one year | 42/48 | €6,393,965 | €8,605,268 | +€2.2m | +34.6% |
| Current portion of amounts payable after more than one year | 42 | €666,667 | €55,555 | -€611,111 | -91.7% |
| Trade debts | 44 | €2,759,536 | €3,084,765 | +€325,229 | +11.8% |
| Suppliers | 440/4 | €2,759,536 | €3,084,765 | +€325,229 | +11.8% |
| Taxes, remuneration and social security | 45 | €2,967,762 | €3,144,947 | +€177,185 | +6.0% |
| Taxes | 450/3 | €60,963 | €242,885 | +€181,922 | +298.4% |
| Remuneration and social security | 454/9 | €2,906,799 | €2,902,063 | -€4,736 | -0.2% |
| Other amounts payable | 47/48 | - | €2,320,000 | +€2.3m | |
| Accrued charges and deferred income | 492/3 | €783,774 | €786,834 | +€3,060 | +0.4% |
| Operating income | 70/76A | €37,955,947 | €39,138,726 | +€1.2m | +3.1% |
| Turnover | 70 | €33,946,404 | €35,491,066 | +€1.5m | +4.6% |
| Own construction capitalised | 72 | €3,430,447 | €3,159,212 | -€271,235 | -7.9% |
| Other operating income | 74 | €579,096 | €488,448 | -€90,649 | -15.7% |
| Operating charges | 60/66A | €35,536,306 | €38,652,606 | +€3.1m | +8.8% |
| Goods for resale, raw materials and consumables | 60 | €1,061,286 | €974,317 | -€86,969 | -8.2% |
| Purchases | 600/8 | €1,061,286 | €974,317 | -€86,969 | -8.2% |
| Services and other goods | 61 | €18,675,620 | €19,092,419 | +€416,799 | +2.2% |
| Remuneration, social security and pensions | 62 | €11,814,107 | €12,504,158 | +€690,051 | +5.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,858,519 | €4,192,413 | +€333,893 | +8.7% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €25,705 | €8,153 | -€17,552 | -68.3% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €100,000 | -€440,000 | -€540,000 | |
| Other operating charges | 640/8 | €1,068 | €1,146 | +€79 | +7.4% |
| Non-recurring operating charges | 66A | - | €2,320,000 | +€2.3m | |
| Operating profit (loss) | 9901 | €2,419,641 | €486,119 | -€1.9m | -79.9% |
| Financial income | 75/76B | €11,018 | €1,628 | -€9,390 | -85.2% |
| Recurring financial income | 75 | €11,018 | €1,628 | -€9,390 | -85.2% |
| Other financial income | 752/9 | €11,018 | €1,628 | -€9,390 | -85.2% |
| Financial charges | 65/66B | €153,289 | €174,263 | +€20,974 | +13.7% |
| Recurring financial charges | 65 | €153,289 | €174,263 | +€20,974 | +13.7% |
| Debt charges | 650 | €142,535 | €163,972 | +€21,437 | +15.0% |
| Other financial charges | 652/9 | €10,754 | €10,292 | -€462 | -4.3% |
| Profit (loss) for the period before taxes | 9903 | €2,277,371 | €313,484 | -€2.0m | -86.2% |
| Income taxes | 67/77 | €141,859 | €100,003 | -€41,855 | -29.5% |
| Taxes | 670/3 | €141,859 | €100,003 | -€41,855 | -29.5% |
| Tax adjustments and reversals of tax provisions | 77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €2,135,512 | €213,481 | -€1.9m | -90.0% |
| Profit (loss) for the period to be appropriated | 9905 | €2,135,512 | €213,481 | -€1.9m | -90.0% |
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 9 October 2026 via checked.be.