PORTOS: 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
PORTOS
NACE 71.121, Engineering and related technical consultancy, excluding land surveyors
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€53,737
2024 · €63,942-€10,205
Equity
€8.3m
2024 · €8.3m+€53,737
Cash
€70,050
2024 · €12,079+€57,972
Balance sheet total
€13.1m
2024 · €13.0m+€57,845
Largest movements
Assets
No asset line moved by more than 1% of the balance sheet total.
Equity and liabilities
No liability line moved by more than 1% of the balance sheet total.
Income statement
- Staff costs +€20,593
up €20,593 (+7.9%), from €260,894 to €281,486
- Taxes -€5,795
down €5,795 (-22.0%), from €26,342 to €20,547
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
€63,942
Gross operating margin
+€4,524
Staff costs
-€20,593
Provisions
+€3,857
Other operating charges
-€124
Financial charges
-€3,664
Taxes
+€5,795
Result 2025
€53,737
raises the resultlowers the result
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.
From operations
-€13,821
Investment
€0
Financing
+€71,793
Cash 2024
€12,079
From operations (derived)
-€13,821
Net result for the year
+€53,737
Deferred charges and accrued income
+€126
Trade debts
+€6,257
Tax, wage and social debts
-€105,869
Other debts
+€29,754
Accrued charges and deferred income
+€2,174
Financing
+€71,793
Debts after one year
+€71,793
Cash 2025
€70,050
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €13,045,934 | €13,103,779 | +€57,845 | +0.4% |
| Fixed assets | 21/28 | €12,875,000 | €12,875,000 | = | 0.0% |
| Financial fixed assets | 28 | €12,875,000 | €12,875,000 | = | 0.0% |
| Current assets | 29/58 | €170,934 | €228,779 | +€57,845 | +33.8% |
| Amounts receivable within one year | 40/41 | €136,730 | €136,730 | = | 0.0% |
| Trade receivables | 40 | €136,730 | €136,730 | = | 0.0% |
| Current investments | 50/53 | €20,517 | €20,517 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €12,079 | €70,050 | +€57,972 | +480% |
| Deferred charges and accrued income | 490/1 | €1,608 | €1,482 | -€126 | -7.8% |
| Total equity and liabilities | 10/49 | €13,045,934 | €13,103,779 | +€57,845 | +0.4% |
| Equity | 10/15 | €8,275,189 | €8,328,926 | +€53,737 | +0.6% |
| Contributions | 10/11 | €2,500,000 | €2,500,000 | = | 0.0% |
| Capital | 10 | €2,500,000 | €2,500,000 | = | 0.0% |
| Issued capital | 100 | €2,500,000 | €2,500,000 | = | 0.0% |
| Reserves | 13 | €5,775,189 | €5,828,926 | +€53,737 | +0.9% |
| Non-distributable reserves | 130/1 | €250,000 | €250,000 | = | 0.0% |
| Legal reserve | 130 | €250,000 | €250,000 | = | 0.0% |
| Distributable reserves | 133 | €5,525,189 | €5,578,926 | +€53,737 | +1.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Provisions and deferred taxes | 16 | €20,517 | €20,517 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €20,517 | €20,517 | = | 0.0% |
| Environmental obligations | 163 | €20,517 | €20,517 | = | 0.0% |
| Amounts payable | 17/49 | €4,750,228 | €4,754,336 | +€4,108 | +0.1% |
| Amounts payable after more than one year | 17 | €3,589,643 | €3,661,436 | +€71,793 | +2.0% |
| Financial debts | 170/4 | €3,589,643 | €3,661,436 | +€71,793 | +2.0% |
| Amounts payable within one year | 42/48 | €1,027,523 | €957,665 | -€69,858 | -6.8% |
| Trade debts | 44 | €32,004 | €38,261 | +€6,257 | +19.5% |
| Suppliers | 440/4 | €32,004 | €38,261 | +€6,257 | +19.5% |
| Taxes, remuneration and social security | 45 | €152,109 | €46,240 | -€105,869 | -69.6% |
| Taxes | 450/3 | €122,324 | €13,796 | -€108,528 | -88.7% |
| Remuneration and social security | 454/9 | €29,785 | €32,444 | +€2,659 | +8.9% |
| Other amounts payable | 47/48 | €843,409 | €873,163 | +€29,754 | +3.5% |
| Accrued charges and deferred income | 492/3 | €133,062 | €135,235 | +€2,174 | +1.6% |
| Remuneration, social security and pensions | 62 | €260,894 | €281,486 | +€20,593 | +7.9% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €3,857 | - | -€3,857 | |
| Other operating charges | 640/8 | €2,031 | €2,155 | +€124 | +6.1% |
| Gross operating margin | 9900 | €571,692 | €576,216 | +€4,524 | +0.8% |
| Operating profit (loss) | 9901 | €304,911 | €292,575 | -€12,336 | -4.0% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €214,627 | €218,291 | +€3,664 | +1.7% |
| Recurring financial charges | 65 | €214,627 | €218,291 | +€3,664 | +1.7% |
| Profit (loss) for the period before taxes | 9903 | €90,284 | €74,284 | -€16,000 | -17.7% |
| Income taxes | 67/77 | €26,342 | €20,547 | -€5,795 | -22.0% |
| Profit (loss) for the period | 9904 | €63,942 | €53,737 | -€10,205 | -16.0% |
| Profit (loss) for the period to be appropriated | 9905 | €63,942 | €53,737 | -€10,205 | -16.0% |
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 18 October 2026 via checked.be.