Portimmo: 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.
Portimmo
Largest movements
- Cash +€5,387
up €5,387 (+698.6%), from €771 to €6,158
mainly Net result for the year (+€3,293) and Depreciation (+€2,221)
- Tangible fixed assets -€2,221
down €2,221 (-7.0%), from €31,674 to €29,453
- Deferred charges and accrued income +€722
new in 2025: €722
- Profit (loss) carried forward +€3,293
up €3,293 (+9.1%), from -€35,992 to -€32,699
- Trade debts +€1,796
up €1,796 (+619.8%), from €290 to €2,085
- Accrued charges and deferred income -€1,200
no longer reported in 2025 (was €1,200)
- Gross operating margin +€877
up €877 (+9.4%), from €9,349 to €10,226
- Other operating charges +€624
up €624 (+15.5%), from €4,017 to €4,640
- Depreciation +€191
up €191 (+9.4%), from €2,030 to €2,221
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €32,445 | €36,333 | +€3,888 | +12.0% |
| Fixed assets | 21/28 | €31,674 | €29,453 | -€2,221 | -7.0% |
| Tangible fixed assets | 22/27 | €31,674 | €29,453 | -€2,221 | -7.0% |
| Land and buildings | 22 | €31,674 | €29,453 | -€2,221 | -7.0% |
| Current assets | 29/58 | €771 | €6,880 | +€6,109 | +792.2% |
| Cash at bank and in hand | 54/58 | €771 | €6,158 | +€5,387 | +698.6% |
| Deferred charges and accrued income | 490/1 | - | €722 | +€722 | |
| Total equity and liabilities | 10/49 | €32,445 | €36,333 | +€3,888 | +12.0% |
| Equity | 10/15 | €26,840 | €30,133 | +€3,293 | +12.3% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Capital | 10 | €62,500 | €62,500 | = | 0.0% |
| Issued capital | 100 | €62,500 | €62,500 | = | 0.0% |
| Reserves | 13 | €332 | €332 | = | 0.0% |
| Non-distributable reserves | 130/1 | €332 | €332 | = | 0.0% |
| Legal reserve | 130 | €332 | €332 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€35,992 | -€32,699 | +€3,293 | +9.1% |
| Amounts payable | 17/49 | €5,605 | €6,201 | +€596 | +10.6% |
| Amounts payable within one year | 42/48 | €4,405 | €6,201 | +€1,796 | +40.8% |
| Trade debts | 44 | €290 | €2,085 | +€1,796 | +619.8% |
| Suppliers | 440/4 | €290 | €2,085 | +€1,796 | +619.8% |
| Other amounts payable | 47/48 | €4,115 | €4,115 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,200 | - | -€1,200 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,030 | €2,221 | +€191 | +9.4% |
| Other operating charges | 640/8 | €4,017 | €4,640 | +€624 | +15.5% |
| Gross operating margin | 9900 | €9,349 | €10,226 | +€877 | +9.4% |
| Operating profit (loss) | 9901 | €3,302 | €3,365 | +€63 | +1.9% |
| Financial charges | 65/66B | €61 | €72 | +€11 | +18.0% |
| Recurring financial charges | 65 | €61 | €72 | +€11 | +18.0% |
| Profit (loss) for the period before taxes | 9903 | €3,241 | €3,293 | +€52 | +1.6% |
| Profit (loss) for the period | 9904 | €3,241 | €3,293 | +€52 | +1.6% |
| Profit (loss) for the period to be appropriated | 9905 | €3,241 | €3,293 | +€52 | +1.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.