Porta Agatha Construct: 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.
Porta Agatha Construct
Largest movements
- Stocks and contracts +€325,424
up €325,424 (+9.4%), from €3.5m to €3.8m
- Accrued charges and deferred income +€260,000
new in 2025: €260,000
- Profit (loss) carried forward -€77,005
down €77,005 (-27.1%), from -€283,954 to -€360,958
- Other debts +€76,104
up €76,104 (+2.4%), from €3.1m to €3.2m
- Advances received +€63,000
up €63,000 (+12.2%), from €516,000 to €579,000
- Financial charges +€979
up €979 (+1.4%), from €70,243 to €71,222
- Gross operating margin +€73
up €73 (+1.6%), from -€4,614 to -€4,541
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 | €3,483,606 | €3,823,311 | +€339,704 | +9.8% |
| Current assets | 29/58 | €3,483,606 | €3,823,311 | +€339,704 | +9.8% |
| Stocks and contracts in progress | 3 | €3,466,890 | €3,792,314 | +€325,424 | +9.4% |
| Stocks | 30/36 | €3,466,890 | €3,792,314 | +€325,424 | +9.4% |
| Amounts receivable within one year | 40/41 | €0 | €30,930 | +€30,930 | |
| Other amounts receivable | 41 | €0 | €30,930 | +€30,930 | |
| Cash at bank and in hand | 54/58 | €16,716 | €67 | -€16,649 | -99.6% |
| Total equity and liabilities | 10/49 | €3,483,606 | €3,823,311 | +€339,704 | +9.8% |
| Equity | 10/15 | -€183,954 | -€260,958 | -€77,005 | -41.9% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€283,954 | -€360,958 | -€77,005 | -27.1% |
| Amounts payable | 17/49 | €3,667,560 | €4,084,269 | +€416,709 | +11.4% |
| Amounts payable within one year | 42/48 | €3,667,560 | €3,824,269 | +€156,709 | +4.3% |
| Trade debts | 44 | €1,839 | €21,007 | +€19,168 | +1,043% |
| Suppliers | 440/4 | €1,839 | €21,007 | +€19,168 | +1,043% |
| Advances received on contracts in progress | 46 | €516,000 | €579,000 | +€63,000 | +12.2% |
| Taxes, remuneration and social security | 45 | €1,563 | €0 | -€1,563 | -100% |
| Taxes | 450/3 | €1,563 | €0 | -€1,563 | -100% |
| Other amounts payable | 47/48 | €3,148,158 | €3,224,263 | +€76,104 | +2.4% |
| Accrued charges and deferred income | 492/3 | - | €260,000 | +€260,000 | |
| Other operating charges | 640/8 | €1,226 | €1,242 | +€16 | +1.3% |
| Gross operating margin | 9900 | -€4,614 | -€4,541 | +€73 | +1.6% |
| Operating profit (loss) | 9901 | -€5,840 | -€5,783 | +€57 | +1.0% |
| Financial charges | 65/66B | €70,243 | €71,222 | +€979 | +1.4% |
| Recurring financial charges | 65 | €70,243 | €71,222 | +€979 | +1.4% |
| Profit (loss) for the period before taxes | 9903 | -€76,083 | -€77,005 | -€922 | -1.2% |
| Profit (loss) for the period | 9904 | -€76,083 | -€77,005 | -€922 | -1.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€76,083 | -€77,005 | -€922 | -1.2% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.