PORTYVIT: 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.
PORTYVIT
Largest movements
- Tangible fixed assets +€22,437
up €22,437 (+5.9%), from €379,689 to €402,125
of which Furniture and vehicles: +€39,146
- Receivables within one year -€21,984
down €21,984 (-18.7%), from €117,521 to €95,537
of which Other amounts receivable: -€12,915
- Debts after one year -€27,741
down €27,741 (-15.3%), from €181,899 to €154,158
of which Financial debts: -€27,741
- Reserves +€17,338
up €17,338 (+28.1%), from €61,633 to €78,971
- Other debts +€17,222
up €17,222 (+7.5%), from €230,453 to €247,675
- Current portion of long-term debt -€7,019
down €7,019 (-21.0%), from €33,480 to €26,461
- Gross operating margin -€4,808
down €4,808 (-7.7%), from €62,602 to €57,794
- Depreciation +€3,767
up €3,767 (+14.7%), from €25,621 to €29,388
- Other operating charges +€1,813
up €1,813 (+123%), from €1,476 to €3,290
- Taxes +€1,375
up €1,375 (+48.4%), from €2,840 to €4,215
- Financial charges -€701
down €701 (-16.4%), from €4,264 to €3,562
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €499,698 | €501,028 | +€1,330 | +0.3% |
| Fixed assets | 21/28 | €379,689 | €402,125 | +€22,437 | +5.9% |
| Tangible fixed assets | 22/27 | €379,689 | €402,125 | +€22,437 | +5.9% |
| Land and buildings | 22 | €316,758 | €303,012 | -€13,745 | -4.3% |
| Plant, machinery and equipment | 23 | €62,931 | €50,847 | -€12,084 | -19.2% |
| Furniture and vehicles | 24 | - | €39,146 | +€39,146 | |
| Other tangible fixed assets | 26 | - | €9,120 | +€9,120 | |
| Current assets | 29/58 | €120,009 | €98,902 | -€21,107 | -17.6% |
| Amounts receivable within one year | 40/41 | €117,521 | €95,537 | -€21,984 | -18.7% |
| Trade receivables | 40 | €58,675 | €49,606 | -€9,069 | -15.5% |
| Other amounts receivable | 41 | €58,846 | €45,931 | -€12,915 | -21.9% |
| Cash at bank and in hand | 54/58 | €2,255 | €3,131 | +€875 | +38.8% |
| Deferred charges and accrued income | 490/1 | €234 | €235 | +€2 | +0.7% |
| Total equity and liabilities | 10/49 | €499,698 | €501,028 | +€1,330 | +0.3% |
| Equity | 10/15 | €46,278 | €63,617 | +€17,338 | +37.5% |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Reserves | 13 | €61,633 | €78,971 | +€17,338 | +28.1% |
| Distributable reserves | 133 | €61,633 | €78,971 | +€17,338 | +28.1% |
| Profit (loss) carried forward | 14 | -€45,354 | -€45,354 | = | 0.0% |
| Amounts payable | 17/49 | €453,420 | €437,411 | -€16,009 | -3.5% |
| Amounts payable after more than one year | 17 | €181,899 | €154,158 | -€27,741 | -15.3% |
| Financial debts | 170/4 | €164,599 | €136,858 | -€27,741 | -16.9% |
| Other amounts payable | 178/9 | €17,300 | €17,300 | = | 0.0% |
| Amounts payable within one year | 42/48 | €271,520 | €283,253 | +€11,732 | +4.3% |
| Current portion of amounts payable after more than one year | 42 | €33,480 | €26,461 | -€7,019 | -21.0% |
| Trade debts | 44 | €3,279 | €7,382 | +€4,103 | +125% |
| Suppliers | 440/4 | €3,279 | €7,382 | +€4,103 | +125% |
| Taxes, remuneration and social security | 45 | €4,309 | €1,734 | -€2,575 | -59.8% |
| Taxes | 450/3 | €4,309 | €1,734 | -€2,575 | -59.8% |
| Other amounts payable | 47/48 | €230,453 | €247,675 | +€17,222 | +7.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,621 | €29,388 | +€3,767 | +14.7% |
| Other operating charges | 640/8 | €1,476 | €3,290 | +€1,813 | +123% |
| Gross operating margin | 9900 | €62,602 | €57,794 | -€4,808 | -7.7% |
| Operating profit (loss) | 9901 | €35,505 | €25,116 | -€10,389 | -29.3% |
| Financial charges | 65/66B | €4,264 | €3,562 | -€701 | -16.4% |
| Recurring financial charges | 65 | €4,264 | €3,562 | -€701 | -16.4% |
| Profit (loss) for the period before taxes | 9903 | €31,241 | €21,553 | -€9,688 | -31.0% |
| Income taxes | 67/77 | €2,840 | €4,215 | +€1,375 | +48.4% |
| Profit (loss) for the period | 9904 | €28,401 | €17,338 | -€11,063 | -39.0% |
| Profit (loss) for the period to be appropriated | 9905 | €28,401 | €17,338 | -€11,063 | -39.0% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.