Porta Cité: 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.
What changed
Porta Cité
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€225,235
2024 · €225,534-€300
Equity
€1.8m
2024 · €3.1m-€1.4m
Cash
€1.9m
2024 · €1.7m+€176,503
Balance sheet total
€5.7m
2024 · €5.7m-€31,829
Largest movements
Assets
- Tangible fixed assets -€338,771
down €338,771 (-10.0%), from €3.4m to €3.1m
of which Plant, machinery and equipment: -€257,436
- Cash +€176,503
up €176,503 (+10.1%), from €1.7m to €1.9m
mainly Other debts (+€1.5m) and Depreciation (+€463,052)
- Receivables within one year +€103,395
up €103,395 (+366%), from €28,251 to €131,646
of which Other amounts receivable: +€78,126
Equity and liabilities
- Other debts +€1.5m
up €1.5m (+69.2%), from €2.1m to €3.6m
- Reserves -€1.3m
down €1.3m (-43.9%), from €3.0m to €1.7m
of which Distributable reserves: -€1.3m
- Trade debts -€114,619
down €114,619 (-74.2%), from €154,481 to €39,862
- Debts after one year -€60,000
down €60,000 (-100%), from €60,000 to €0
Income statement
- Gross operating margin +€101,658
up €101,658 (+8.8%), from €1.2m to €1.3m
- Taxes -€77,992
down €77,992 (-71.7%), from €108,814 to €30,821
- Depreciation -€49,218
down €49,218 (-9.6%), from €512,270 to €463,052
- Staff costs +€42,507
up €42,507 (+27.5%), from €154,322 to €196,828
- Provisions -€15,000
new in 2025: -€15,000
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.
Result 2024
€225,534
Gross operating margin
+€101,658
Staff costs
-€42,507
Depreciation
+€49,218
Provisions
+€15,000
Other operating charges
+€1,473
Other operating items
-€198,639
Financial income
+€380
Financial charges
-€4,875
Taxes
+€77,992
Result 2025
€225,235
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€2.0m
Investment
-€149,810
Financing
-€1.6m
Cash 2024
€1.7m
From operations (derived)
+€2.0m
Net result for the year
+€225,235
Depreciation
+€463,052
Receivables within one year
-€103,395
Smaller working-capital items
-€455
Provisions
-€23,893
Trade debts
-€114,619
Tax, wage and social debts
+€43,289
Advances received
+€4,187
Other debts
+€1.5m
Investment (derived)
-€149,810
Investment in fixed assets (net)
-€149,810
Financing
-€1.6m
Debts after one year
-€60,000
Current portion of long-term debt
+€15,000
Contributions, distributions and other
-€1.6m
Cash 2025
€1.9m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,703,849 | €5,672,020 | -€31,829 | -0.6% |
| Fixed assets | 21/28 | €3,904,622 | €3,591,380 | -€313,242 | -8.0% |
| Intangible fixed assets | 21 | - | €25,529 | +€25,529 | |
| Tangible fixed assets | 22/27 | €3,404,622 | €3,065,851 | -€338,771 | -10.0% |
| Land and buildings | 22 | €1,278,376 | €1,256,011 | -€22,365 | -1.7% |
| Plant, machinery and equipment | 23 | €1,969,124 | €1,711,688 | -€257,436 | -13.1% |
| Furniture and vehicles | 24 | €152,371 | €94,957 | -€57,414 | -37.7% |
| Other tangible fixed assets | 26 | €4,751 | €3,196 | -€1,555 | -32.7% |
| Financial fixed assets | 28 | €500,000 | €500,000 | = | 0.0% |
| Current assets | 29/58 | €1,799,227 | €2,080,641 | +€281,413 | +15.6% |
| Amounts receivable within one year | 40/41 | €28,251 | €131,646 | +€103,395 | +366% |
| Trade receivables | 40 | €7,065 | €32,334 | +€25,269 | +358% |
| Other amounts receivable | 41 | €21,186 | €99,312 | +€78,126 | +369% |
| Current investments | 50/53 | €14,390 | €14,390 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,744,223 | €1,920,726 | +€176,503 | +10.1% |
| Deferred charges and accrued income | 490/1 | €12,364 | €13,879 | +€1,515 | +12.3% |
| Total equity and liabilities | 10/49 | €5,703,849 | €5,672,020 | -€31,829 | -0.6% |
| Equity | 10/15 | €3,140,266 | €1,785,601 | -€1.4m | -43.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €3,024,464 | €1,696,479 | -€1.3m | -43.9% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €3,022,609 | €1,694,624 | -€1.3m | -43.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Investment grants | 15 | €103,402 | €76,722 | -€26,680 | -25.8% |
| Provisions and deferred taxes | 16 | €49,467 | €25,574 | -€23,893 | -48.3% |
| Provisions for liabilities and charges | 160/5 | €15,000 | €0 | -€15,000 | -100% |
| Major repairs and maintenance | 162 | €15,000 | €0 | -€15,000 | -100% |
| Deferred taxes | 168 | €34,467 | €25,574 | -€8,893 | -25.8% |
| Amounts payable | 17/49 | €2,514,116 | €3,860,846 | +€1.3m | +53.6% |
| Amounts payable after more than one year | 17 | €60,000 | €0 | -€60,000 | -100% |
| Financial debts | 170/4 | €60,000 | €0 | -€60,000 | -100% |
| Amounts payable within one year | 42/48 | €2,452,018 | €3,857,688 | +€1.4m | +57.3% |
| Current portion of amounts payable after more than one year | 42 | €45,000 | €60,000 | +€15,000 | +33.3% |
| Trade debts | 44 | €154,481 | €39,862 | -€114,619 | -74.2% |
| Suppliers | 440/4 | €154,481 | €39,862 | -€114,619 | -74.2% |
| Advances received on contracts in progress | 46 | €3,663 | €7,850 | +€4,187 | +114% |
| Taxes, remuneration and social security | 45 | €142,485 | €185,775 | +€43,289 | +30.4% |
| Taxes | 450/3 | €118,947 | €160,295 | +€41,347 | +34.8% |
| Remuneration and social security | 454/9 | €23,538 | €25,480 | +€1,942 | +8.2% |
| Other amounts payable | 47/48 | €2,106,389 | €3,564,201 | +€1.5m | +69.2% |
| Accrued charges and deferred income | 492/3 | €2,098 | €3,158 | +€1,060 | +50.5% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €154,322 | €196,828 | +€42,507 | +27.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €512,270 | €463,052 | -€49,218 | -9.6% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | -€15,000 | -€15,000 | |
| Other operating charges | 640/8 | €31,789 | €30,316 | -€1,473 | -4.6% |
| Non-recurring operating charges | 66A | €1,780 | €200,418 | +€198,639 | +11,161% |
| Gross operating margin | 9900 | €1,152,434 | €1,254,092 | +€101,658 | +8.8% |
| Operating profit (loss) | 9901 | €452,274 | €378,477 | -€73,797 | -16.3% |
| Financial income | 75/76B | €27,411 | €27,790 | +€380 | +1.4% |
| Recurring financial income | 75 | €27,411 | €27,790 | +€380 | +1.4% |
| Financial charges | 65/66B | €154,230 | €159,105 | +€4,875 | +3.2% |
| Recurring financial charges | 65 | €154,230 | €159,105 | +€4,875 | +3.2% |
| Profit (loss) for the period before taxes | 9903 | €325,455 | €247,162 | -€78,292 | -24.1% |
| Transfer from deferred taxes | 780 | €8,893 | €8,893 | = | 0.0% |
| Income taxes | 67/77 | €108,814 | €30,821 | -€77,992 | -71.7% |
| Profit (loss) for the period | 9904 | €225,534 | €225,235 | -€300 | -0.1% |
| Profit (loss) for the period to be appropriated | 9905 | €225,534 | €225,235 | -€300 | -0.1% |
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 18 October 2026 via checked.be.