PORTINBEL: what changed
PORTINBEL
Largest movements
- Tangible fixed assets -€5,163
down €5,163 (-19.9%), from €25,883 to €20,720
of which Other tangible fixed assets: -€4,185
- Cash +€4,542
up €4,542 (+270%), from €1,680 to €6,222
mainly Short-term financial debts (+€14,267) and Depreciation (+€5,163)
- Receivables within one year +€4,529
up €4,529 (+20.3%), from €22,318 to €26,846
of which Other amounts receivable: +€8,949
- Profit (loss) carried forward -€14,315
down €14,315 (-35.8%), from €39,997 to €25,682
- Short-term financial debts +€14,267
new in 2023: €14,267
- Tax, wage and social debts +€1,535
up €1,535 (+45.1%), from €3,400 to €4,934
- Trade debts +€1,421
up €1,421 (+842%), from €169 to €1,589
- Other debts +€1,000
new in 2023: €1,000
- Turnover -€29,043
down €29,043 (-20.1%), from €144,267 to €115,224
- Gross operating margin -€26,803
down €26,803, from €19,069 to -€7,734
- Depreciation -€2,585
down €2,585 (-33.4%), from €7,748 to €5,163
- Taxes +€2,503
new in 2023: €2,503
- Purchases and services -€2,240
down €2,240 (-1.8%), from €125,198 to €122,959
Change in the result, 2022 to 2023
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2022 and 2023 balance sheets and the 2023 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €59,854 | €63,762 | +€3,908 | +6.5% |
| Fixed assets | 21/28 | €25,883 | €20,720 | -€5,163 | -19.9% |
| Tangible fixed assets | 22/27 | €25,883 | €20,720 | -€5,163 | -19.9% |
| Furniture and vehicles | 24 | €1,506 | €528 | -€978 | -64.9% |
| Other tangible fixed assets | 26 | €24,378 | €20,193 | -€4,185 | -17.2% |
| Current assets | 29/58 | €33,971 | €43,041 | +€9,071 | +26.7% |
| Stocks and contracts in progress | 3 | €9,973 | €9,973 | = | 0.0% |
| Stocks | 30/36 | €9,973 | €9,973 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €22,318 | €26,846 | +€4,529 | +20.3% |
| Trade receivables | 40 | €4,420 | - | -€4,420 | |
| Other amounts receivable | 41 | €17,897 | €26,846 | +€8,949 | +50.0% |
| Cash at bank and in hand | 54/58 | €1,680 | €6,222 | +€4,542 | +270% |
| Total equity and liabilities | 10/49 | €59,854 | €63,762 | +€3,908 | +6.5% |
| Equity | 10/15 | €56,286 | €41,971 | -€14,315 | -25.4% |
| Contributions | 10/11 | €16,100 | €16,100 | = | 0.0% |
| Capital | 10 | €16,100 | €16,100 | = | 0.0% |
| Issued capital | 100 | €18,600 | €18,600 | = | 0.0% |
| Uncalled capital | 101 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €189 | €189 | = | 0.0% |
| Non-distributable reserves | 130/1 | €189 | €189 | = | 0.0% |
| Legal reserve | 130 | €189 | €189 | = | 0.0% |
| Profit (loss) carried forward | 14 | €39,997 | €25,682 | -€14,315 | -35.8% |
| Amounts payable | 17/49 | €3,568 | €21,791 | +€18,223 | +511% |
| Amounts payable within one year | 42/48 | €3,568 | €21,791 | +€18,223 | +511% |
| Financial debts | 43 | - | €14,267 | +€14,267 | |
| Credit institutions | 430/8 | - | €14,267 | +€14,267 | |
| Trade debts | 44 | €169 | €1,589 | +€1,421 | +842% |
| Suppliers | 440/4 | €169 | €1,589 | +€1,421 | +842% |
| Taxes, remuneration and social security | 45 | €3,400 | €4,934 | +€1,535 | +45.1% |
| Taxes | 450/3 | €3,400 | €4,934 | +€1,535 | +45.1% |
| Other amounts payable | 47/48 | - | €1,000 | +€1,000 | |
| Turnover | 70 | €144,267 | €115,224 | -€29,043 | -20.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €125,198 | €122,959 | -€2,240 | -1.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,748 | €5,163 | -€2,585 | -33.4% |
| Other operating charges | 640/8 | €1,099 | €461 | -€638 | -58.0% |
| Gross operating margin | 9900 | €19,069 | -€7,734 | -€26,803 | |
| Operating profit (loss) | 9901 | €10,222 | -€13,358 | -€23,581 | |
| Financial income | 75/76B | €765 | €1,802 | +€1,037 | +135% |
| Recurring financial income | 75 | €765 | €1,802 | +€1,037 | +135% |
| Financial charges | 65/66B | €255 | €255 | +€0 | 0.0% |
| Recurring financial charges | 65 | €255 | €255 | +€0 | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €10,733 | -€11,812 | -€22,544 | |
| Income taxes | 67/77 | - | €2,503 | +€2,503 | |
| Profit (loss) for the period | 9904 | €10,733 | -€14,315 | -€25,047 | |
| Profit (loss) for the period to be appropriated | 9905 | €10,733 | -€14,315 | -€25,047 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2022 and 30 September 2023. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.