PORT-SAID: 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.
PORT-SAID
Largest movements
- Cash -€230
down €230 (-72.8%), from €316 to €86
mainly Net result for the year (-€5,236) and Other debts (-€525)
- Other debts -€525
down €525 (-2.0%), from €25,657 to €25,132
- Profit (loss) carried forward +€264
up €264 (+0.8%), from -€31,542 to -€31,278
- Trade debts +€32
new in 2025: €32
- Gross operating margin -€7,627
down €7,627, from €2,473 to -€5,154
- Financial income -€1,903
no longer reported in 2025 (was €1,903)
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 | €316 | €86 | -€230 | -72.8% |
| Current assets | 29/58 | €316 | €86 | -€230 | -72.8% |
| Cash at bank and in hand | 54/58 | €316 | €86 | -€230 | -72.8% |
| Total equity and liabilities | 10/49 | €316 | €86 | -€230 | -72.8% |
| Equity | 10/15 | -€25,342 | -€25,078 | +€264 | +1.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,542 | -€31,278 | +€264 | +0.8% |
| Amounts payable | 17/49 | €25,657 | €25,164 | -€494 | -1.9% |
| Amounts payable within one year | 42/48 | €25,657 | €25,164 | -€494 | -1.9% |
| Trade debts | 44 | - | €32 | +€32 | |
| Suppliers | 440/4 | - | €32 | +€32 | |
| Other amounts payable | 47/48 | €25,657 | €25,132 | -€525 | -2.0% |
| Gross operating margin | 9900 | €2,473 | -€5,154 | -€7,627 | |
| Operating profit (loss) | 9901 | €2,473 | -€5,154 | -€7,627 | |
| Financial income | 75/76B | €1,903 | - | -€1,903 | |
| Recurring financial income | 75 | €1,903 | - | -€1,903 | |
| Financial charges | 65/66B | €104 | €83 | -€21 | -20.3% |
| Recurring financial charges | 65 | €104 | €83 | -€21 | -20.3% |
| Profit (loss) for the period before taxes | 9903 | €4,273 | -€5,236 | -€9,509 | |
| Profit (loss) for the period | 9904 | €4,273 | -€5,236 | -€9,509 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,273 | -€5,236 | -€9,509 |
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 30 October 2026 via checked.be.