CASA PORTUGUESA: what changed
CASA PORTUGUESA
Largest movements
- Cash -€8,513
down €8,513 (-84.0%), from €10,134 to €1,620
mainly Net result for the year (-€14,127) and Trade debts (-€6,817)
- Stocks and contracts -€6,502
down €6,502 (-44.1%), from €14,746 to €8,244
- Tangible fixed assets -€5,893
down €5,893 (-99.7%), from €5,909 to €16
of which Furniture and vehicles: -€5,640
- Receivables within one year -€4,342
down €4,342 (-69.5%), from €6,247 to €1,905
of which Other amounts receivable: -€2,637
- Profit (loss) carried forward -€14,127
down €14,127 (-20.5%), from -€69,037 to -€83,165
- Trade debts -€6,817
down €6,817 (-48.9%), from €13,942 to €7,124
- Other debts -€5,386
down €5,386 (-7.5%), from €71,442 to €66,057
- Tax, wage and social debts +€991
up €991 (+66.9%), from €1,482 to €2,472
of which Remuneration and social security: +€1,400
- Gross operating margin +€8,976
up €8,976 (+62.4%), from -€14,374 to -€5,398
- Depreciation -€1,836
down €1,836 (-23.8%), from €7,729 to €5,893
- Other operating charges -€535
down €535 (-25.6%), from €2,089 to €1,554
- Taxes -€254
down €254 (-42.6%), from €596 to €342
Change in the result, 2024 to 2025
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 2024 and 2025 balance sheets and the 2025 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 | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €38,440 | €13,293 | -€25,147 | -65.4% |
| Fixed assets | 21/28 | €5,997 | €104 | -€5,893 | -98.3% |
| Tangible fixed assets | 22/27 | €5,909 | €16 | -€5,893 | -99.7% |
| Plant, machinery and equipment | 23 | €253 | €0 | -€253 | -100% |
| Furniture and vehicles | 24 | €5,656 | €16 | -€5,640 | -99.7% |
| Financial fixed assets | 28 | €88 | €88 | = | 0.0% |
| Current assets | 29/58 | €32,443 | €13,189 | -€19,254 | -59.3% |
| Stocks and contracts in progress | 3 | €14,746 | €8,244 | -€6,502 | -44.1% |
| Stocks | 30/36 | €14,746 | €8,244 | -€6,502 | -44.1% |
| Amounts receivable within one year | 40/41 | €6,247 | €1,905 | -€4,342 | -69.5% |
| Trade receivables | 40 | €3,609 | €1,905 | -€1,705 | -47.2% |
| Other amounts receivable | 41 | €2,637 | €0 | -€2,637 | -100% |
| Cash at bank and in hand | 54/58 | €10,134 | €1,620 | -€8,513 | -84.0% |
| Deferred charges and accrued income | 490/1 | €1,317 | €1,419 | +€103 | +7.8% |
| Total equity and liabilities | 10/49 | €38,440 | €13,293 | -€25,147 | -65.4% |
| Equity | 10/15 | -€48,586 | -€62,713 | -€14,127 | -29.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,859 | €1,859 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€69,037 | -€83,165 | -€14,127 | -20.5% |
| Amounts payable | 17/49 | €87,025 | €76,006 | -€11,020 | -12.7% |
| Amounts payable within one year | 42/48 | €87,025 | €75,813 | -€11,212 | -12.9% |
| Financial debts | 43 | €160 | €160 | = | 0.0% |
| Credit institutions | 430/8 | €160 | - | -€160 | |
| Other loans | 439 | - | €160 | +€160 | |
| Trade debts | 44 | €13,942 | €7,124 | -€6,817 | -48.9% |
| Suppliers | 440/4 | €13,942 | €7,124 | -€6,817 | -48.9% |
| Taxes, remuneration and social security | 45 | €1,482 | €2,472 | +€991 | +66.9% |
| Taxes | 450/3 | €1,482 | €1,072 | -€409 | -27.6% |
| Remuneration and social security | 454/9 | - | €1,400 | +€1,400 | |
| Other amounts payable | 47/48 | €71,442 | €66,057 | -€5,386 | -7.5% |
| Accrued charges and deferred income | 492/3 | - | €193 | +€193 | |
| Non-recurring operating income | 76A | - | €392 | +€392 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,729 | €5,893 | -€1,836 | -23.8% |
| Other operating charges | 640/8 | €2,089 | €1,554 | -€535 | -25.6% |
| Non-recurring operating charges | 66A | - | €373 | +€373 | |
| Gross operating margin | 9900 | -€14,374 | -€5,398 | +€8,976 | +62.4% |
| Operating profit (loss) | 9901 | -€24,191 | -€13,218 | +€10,974 | +45.4% |
| Financial income | 75/76B | €48 | €12 | -€36 | -74.6% |
| Recurring financial income | 75 | €48 | €12 | -€36 | -74.6% |
| Financial charges | 65/66B | €624 | €580 | -€44 | -7.0% |
| Recurring financial charges | 65 | €624 | €580 | -€44 | -7.0% |
| Profit (loss) for the period before taxes | 9903 | -€24,767 | -€13,785 | +€10,981 | +44.3% |
| Income taxes | 67/77 | €596 | €342 | -€254 | -42.6% |
| Profit (loss) for the period | 9904 | -€25,363 | -€14,127 | +€11,235 | +44.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,363 | -€14,127 | +€11,235 | +44.3% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.