PORT80: what changed
Two fiscal 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.
PORT80
Largest movements
- Intangible fixed assets -€10,000
down €10,000 (-24.5%), from €40,833 to €30,833
- Tangible fixed assets -€5,117
down €5,117 (-41.7%), from €12,278 to €7,162
- Cash +€2,294
up €2,294 (+13.0%), from €17,650 to €19,944
mainly Depreciation (+€17,372) and Current portion of long-term debt (+€8,666)
- Debts after one year -€12,253
no longer reported in 2025 (was €12,253)
- Reserves -€9,866
down €9,866 (-21.6%), from €45,747 to €35,882
- Current portion of long-term debt +€8,666
up €8,666 (+241.6%), from €3,587 to €12,253
- Other debts +€2,573
up €2,573 (+2901.1%), from €89 to €2,661
- Contributions -€1,860
down €1,860 (-9.1%), from €20,460 to €18,600
- Gross operating margin -€5,516
down €5,516 (-44.6%), from €12,380 to €6,864
- Financial charges -€130
down €130 (-16.2%), from €803 to €673
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.
Cash bridge derived
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 | €84,155 | €71,791 | -€12,364 | -14.7% |
| Fixed assets | 21/28 | €53,112 | €37,995 | -€15,117 | -28.5% |
| Intangible fixed assets | 21 | €40,833 | €30,833 | -€10,000 | -24.5% |
| Tangible fixed assets | 22/27 | €12,278 | €7,162 | -€5,117 | -41.7% |
| Furniture and vehicles | 24 | €12,278 | €7,162 | -€5,117 | -41.7% |
| Current assets | 29/58 | €31,043 | €33,796 | +€2,753 | +8.9% |
| Amounts receivable within one year | 40/41 | €11,898 | €12,402 | +€504 | +4.2% |
| Trade receivables | 40 | €7,912 | €7,971 | +€60 | +0.8% |
| Other amounts receivable | 41 | €3,987 | €4,431 | +€444 | +11.1% |
| Cash at bank and in hand | 54/58 | €17,650 | €19,944 | +€2,294 | +13.0% |
| Deferred charges and accrued income | 490/1 | €1,495 | €1,451 | -€45 | -3.0% |
| Total equity and liabilities | 10/49 | €84,155 | €71,791 | -€12,364 | -14.7% |
| Equity | 10/15 | €66,207 | €54,482 | -€11,726 | -17.7% |
| Contributions | 10/11 | €20,460 | €18,600 | -€1,860 | -9.1% |
| Reserves | 13 | €45,747 | €35,882 | -€9,866 | -21.6% |
| Distributable reserves | 133 | €45,747 | €35,882 | -€9,866 | -21.6% |
| Amounts payable | 17/49 | €17,948 | €17,309 | -€638 | -3.6% |
| Amounts payable after more than one year | 17 | €12,253 | - | -€12,253 | |
| Financial debts | 170/4 | €12,253 | - | -€12,253 | |
| Amounts payable within one year | 42/48 | €5,695 | €17,309 | +€11,615 | +203.9% |
| Current portion of amounts payable after more than one year | 42 | €3,587 | €12,253 | +€8,666 | +241.6% |
| Trade debts | 44 | €1,982 | €2,395 | +€414 | +20.9% |
| Suppliers | 440/4 | €1,982 | €2,395 | +€414 | +20.9% |
| Taxes, remuneration and social security | 45 | €38 | - | -€38 | |
| Taxes | 450/3 | €38 | - | -€38 | |
| Other amounts payable | 47/48 | €89 | €2,661 | +€2,573 | +2901.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €17,491 | €17,372 | -€119 | -0.7% |
| Other operating charges | 640/8 | €320 | €326 | +€6 | +1.9% |
| Gross operating margin | 9900 | €12,380 | €6,864 | -€5,516 | -44.6% |
| Operating profit (loss) | 9901 | -€5,431 | -€10,834 | -€5,403 | -99.5% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €803 | €673 | -€130 | -16.2% |
| Recurring financial charges | 65 | €803 | €673 | -€130 | -16.2% |
| Profit (loss) for the period before taxes | 9903 | -€6,233 | -€11,505 | -€5,272 | -84.6% |
| Income taxes | 67/77 | €209 | €220 | +€11 | +5.4% |
| Profit (loss) for the period | 9904 | -€6,443 | -€11,726 | -€5,283 | -82.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,443 | -€11,726 | -€5,283 | -82.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.