PORTUCALEROOTS: 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.
PORTUCALEROOTS
Largest movements
- Stocks and contracts +€6,207
up €6,207 (+61.1%), from €10,161 to €16,367
- Receivables within one year +€2,809
up €2,809 (+79.8%), from €3,519 to €6,328
- Cash -€2,799
down €2,799 (-13.1%), from €21,365 to €18,565
mainly Stocks and contracts (-€6,207) and Other debts (-€6,145)
- Trade debts +€6,703
up €6,703 (+164%), from €4,097 to €10,800
- Other debts -€6,145
down €6,145 (-21.1%), from €29,127 to €22,982
- Profit (loss) carried forward +€4,055
up €4,055 (+56.9%), from -€7,122 to -€3,066
- Tax, wage and social debts +€1,553
up €1,553 (+47.2%), from €3,292 to €4,845
- Gross operating margin +€3,669
up €3,669 (+61.7%), from €5,945 to €9,614
- Other operating charges +€1,480
up €1,480 (+38.9%), from €3,807 to €5,288
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 | €35,594 | €41,761 | +€6,167 | +17.3% |
| Fixed assets | 21/28 | €550 | €500 | -€50 | -9.0% |
| Tangible fixed assets | 22/27 | €50 | - | -€50 | |
| Furniture and vehicles | 24 | €50 | - | -€50 | |
| Financial fixed assets | 28 | €500 | €500 | = | 0.0% |
| Current assets | 29/58 | €35,044 | €41,261 | +€6,216 | +17.7% |
| Stocks and contracts in progress | 3 | €10,161 | €16,367 | +€6,207 | +61.1% |
| Stocks | 30/36 | €10,161 | €16,367 | +€6,207 | +61.1% |
| Amounts receivable within one year | 40/41 | €3,519 | €6,328 | +€2,809 | +79.8% |
| Trade receivables | 40 | €3,519 | €6,328 | +€2,809 | +79.8% |
| Cash at bank and in hand | 54/58 | €21,365 | €18,565 | -€2,799 | -13.1% |
| Total equity and liabilities | 10/49 | €35,594 | €41,761 | +€6,167 | +17.3% |
| Equity | 10/15 | -€922 | €3,134 | +€4,055 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€7,122 | -€3,066 | +€4,055 | +56.9% |
| Amounts payable | 17/49 | €36,515 | €38,627 | +€2,112 | +5.8% |
| Amounts payable within one year | 42/48 | €36,515 | €38,627 | +€2,112 | +5.8% |
| Trade debts | 44 | €4,097 | €10,800 | +€6,703 | +164% |
| Suppliers | 440/4 | €4,097 | €10,800 | +€6,703 | +164% |
| Taxes, remuneration and social security | 45 | €3,292 | €4,845 | +€1,553 | +47.2% |
| Taxes | 450/3 | €3,292 | €4,845 | +€1,553 | +47.2% |
| Other amounts payable | 47/48 | €29,127 | €22,982 | -€6,145 | -21.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €50 | €50 | +€0 | +0.1% |
| Other operating charges | 640/8 | €3,807 | €5,288 | +€1,480 | +38.9% |
| Gross operating margin | 9900 | €5,945 | €9,614 | +€3,669 | +61.7% |
| Operating profit (loss) | 9901 | €2,088 | €4,277 | +€2,189 | +105% |
| Financial income | 75/76B | €51 | €12 | -€40 | -77.3% |
| Recurring financial income | 75 | €51 | €12 | -€40 | -77.3% |
| Financial charges | 65/66B | €156 | €233 | +€77 | +49.6% |
| Recurring financial charges | 65 | €156 | €233 | +€77 | +49.6% |
| Profit (loss) for the period before taxes | 9903 | €1,983 | €4,055 | +€2,072 | +104% |
| Profit (loss) for the period | 9904 | €1,983 | €4,055 | +€2,072 | +104% |
| Profit (loss) for the period to be appropriated | 9905 | €1,983 | €4,055 | +€2,072 | +104% |
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 28 October 2026 via checked.be.