Porta Facilis: 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 Facilis
Largest movements
- Cash +€1,420
up €1,420 (+1,569%), from €90 to €1,510
mainly Short-term financial debts (+€2,150) and Receivables within one year (+€155)
- Receivables within one year -€155
no longer reported in 2025 (was €155)
- Short-term financial debts +€2,150
new in 2025: €2,150
- Profit (loss) carried forward -€875
down €875 (-14.7%), from -€5,960 to -€6,836
- Gross operating margin -€152
down €152, from €86 to -€66
- Turnover -€150
down €150 (-100%), from €150 to €0
- Other operating charges +€14
up €14 (+2.0%), from €705 to €720
- Purchases and services +€2
up €2 (+3.0%), from €64 to €66
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 | €245 | €1,514 | +€1,269 | +518% |
| Current assets | 29/58 | €245 | €1,514 | +€1,269 | +518% |
| Amounts receivable after more than one year | 29 | - | €4 | +€4 | |
| Other amounts receivable | 291 | - | €4 | +€4 | |
| Amounts receivable within one year | 40/41 | €155 | - | -€155 | |
| Other amounts receivable | 41 | €155 | - | -€155 | |
| Cash at bank and in hand | 54/58 | €90 | €1,510 | +€1,420 | +1,569% |
| Total equity and liabilities | 10/49 | €245 | €1,514 | +€1,269 | +518% |
| Equity | 10/15 | €240 | -€636 | -€875 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Capital | 10 | €6,200 | - | -€6,200 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Uncalled capital | 101 | €12,400 | - | -€12,400 | |
| Profit (loss) carried forward | 14 | -€5,960 | -€6,836 | -€875 | -14.7% |
| Amounts payable | 17/49 | €6 | €2,150 | +€2,144 | +38,849% |
| Amounts payable within one year | 42/48 | €6 | €2,150 | +€2,144 | +38,849% |
| Financial debts | 43 | - | €2,150 | +€2,150 | |
| Other loans | 439 | - | €2,150 | +€2,150 | |
| Other amounts payable | 47/48 | €6 | - | -€6 | |
| Turnover | 70 | €150 | €0 | -€150 | -100% |
| Goods, raw materials, services and sundry goods | 60/61 | €64 | €66 | +€2 | +3.0% |
| Other operating charges | 640/8 | €705 | €720 | +€14 | +2.0% |
| Gross operating margin | 9900 | €86 | -€66 | -€152 | |
| Operating profit (loss) | 9901 | -€619 | -€785 | -€166 | -26.9% |
| Financial charges | 65/66B | €90 | €90 | = | 0.0% |
| Recurring financial charges | 65 | €90 | €90 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | -€709 | -€875 | -€166 | -23.4% |
| Profit (loss) for the period | 9904 | -€709 | -€875 | -€166 | -23.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€709 | -€875 | -€166 | -23.4% |
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 23 October 2026 via checked.be.