PORTIMED: what changed
Two fiscal 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.
PORTIMED
Largest movements
- Cash +€20,715
up €20,715 (+8.5%), from €243,241 to €263,956
mainly Net result for the year (+€186,041) and Deferred charges and accrued income (+€16,185)
- Deferred charges and accrued income -€16,185
down €16,185 (-26.3%), from €61,578 to €45,393
- Receivables within one year -€13,988
down €13,988 (-43.7%), from €32,006 to €18,018
- Other debts -€192,873
down €192,873 (-99.6%), from €193,706 to €833
- Profit (loss) carried forward +€185,208
up €185,208, from €0 to €185,208
- Gross operating margin -€11,175
down €11,175 (-4.4%), from €252,176 to €241,001
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 | €336,825 | €327,367 | -€9,459 | -2.8% |
| Current assets | 29/58 | €336,825 | €327,367 | -€9,459 | -2.8% |
| Amounts receivable within one year | 40/41 | €32,006 | €18,018 | -€13,988 | -43.7% |
| Other amounts receivable | 41 | €32,006 | €18,018 | -€13,988 | -43.7% |
| Cash at bank and in hand | 54/58 | €243,241 | €263,956 | +€20,715 | +8.5% |
| Deferred charges and accrued income | 490/1 | €61,578 | €45,393 | -€16,185 | -26.3% |
| Total equity and liabilities | 10/49 | €336,825 | €327,367 | -€9,459 | -2.8% |
| Equity | 10/15 | €139,018 | €324,226 | +€185,208 | +133.2% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €136,018 | €136,018 | = | 0.0% |
| Distributable reserves | 133 | €136,018 | €136,018 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €185,208 | +€185,208 | |
| Amounts payable | 17/49 | €197,808 | €3,141 | -€194,667 | -98.4% |
| Amounts payable within one year | 42/48 | €197,808 | €3,141 | -€194,667 | -98.4% |
| Trade debts | 44 | €1,694 | €0 | -€1,694 | -100.0% |
| Suppliers | 440/4 | €1,694 | €0 | -€1,694 | -100.0% |
| Taxes, remuneration and social security | 45 | €2,408 | €2,308 | -€101 | -4.2% |
| Taxes | 450/3 | €2,408 | €2,308 | -€101 | -4.2% |
| Other amounts payable | 47/48 | €193,706 | €833 | -€192,873 | -99.6% |
| Other operating charges | 640/8 | €516 | €528 | +€12 | +2.3% |
| Gross operating margin | 9900 | €252,176 | €241,001 | -€11,175 | -4.4% |
| Operating profit (loss) | 9901 | €251,660 | €240,473 | -€11,187 | -4.4% |
| Financial income | 75/76B | €802 | €1,931 | +€1,129 | +140.8% |
| Recurring financial income | 75 | €802 | €1,931 | +€1,129 | +140.8% |
| Financial charges | 65/66B | €160 | €240 | +€80 | +50.4% |
| Recurring financial charges | 65 | €160 | €240 | +€80 | +50.4% |
| Profit (loss) for the period before taxes | 9903 | €252,302 | €242,164 | -€10,138 | -4.0% |
| Income taxes | 67/77 | €58,597 | €56,123 | -€2,474 | -4.2% |
| Profit (loss) for the period | 9904 | €193,706 | €186,041 | -€7,664 | -4.0% |
| Profit (loss) for the period to be appropriated | 9905 | €193,706 | €186,041 | -€7,664 | -4.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.