PUERTO DESIGN: what changed
PUERTO DESIGN
Largest movements
- Tangible fixed assets -€9,566
down €9,566 (-67.5%), from €14,164 to €4,599
of which Furniture and vehicles: -€8,073
- Receivables within one year +€7,412
up €7,412 (+98.3%), from €7,543 to €14,955
of which Trade receivables: +€5,962
- Deferred charges and accrued income -€2,453
down €2,453 (-89.7%), from €2,734 to €281
- Cash -€1,274
down €1,274 (-37.8%), from €3,371 to €2,096
mainly Net result for the year (-€20,285) and Receivables within one year (-€7,412)
- Profit (loss) carried forward -€20,285
down €20,285, from €11,383 to -€8,901
- Tax, wage and social debts +€7,872
up €7,872 (+696%), from €1,132 to €9,003
of which Remuneration and social security: +€6,000
- Trade debts +€7,249
up €7,249 (+687%), from €1,055 to €8,304
- Current portion of long-term debt -€322
down €322 (-100%), from €322 to €0
- Other debts -€295
down €295 (-3.3%), from €8,920 to €8,625
- Gross operating margin -€34,532
down €34,532, from €23,617 to -€10,915
- Taxes -€3,003
down €3,003 (-100%), from €3,003 to €0
- Financial charges +€1,704
up €1,704 (+98.6%), from €1,729 to €3,433
- Depreciation -€769
down €769 (-11.5%), from €6,698 to €5,929
- Financial income +€341
up €341 (+672%), from €51 to €392
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €27,812 | €22,031 | -€5,781 | -20.8% |
| Fixed assets | 21/28 | €14,164 | €4,599 | -€9,566 | -67.5% |
| Tangible fixed assets | 22/27 | €14,164 | €4,599 | -€9,566 | -67.5% |
| Plant, machinery and equipment | 23 | €2,869 | €1,377 | -€1,492 | -52.0% |
| Furniture and vehicles | 24 | €11,295 | €3,222 | -€8,073 | -71.5% |
| Current assets | 29/58 | €13,647 | €17,432 | +€3,785 | +27.7% |
| Stocks and contracts in progress | 3 | - | €100 | +€100 | |
| Stocks | 30/36 | - | €100 | +€100 | |
| Amounts receivable within one year | 40/41 | €7,543 | €14,955 | +€7,412 | +98.3% |
| Trade receivables | 40 | €1,970 | €7,932 | +€5,962 | +303% |
| Other amounts receivable | 41 | €5,573 | €7,023 | +€1,450 | +26.0% |
| Cash at bank and in hand | 54/58 | €3,371 | €2,096 | -€1,274 | -37.8% |
| Deferred charges and accrued income | 490/1 | €2,734 | €281 | -€2,453 | -89.7% |
| Total equity and liabilities | 10/49 | €27,812 | €22,031 | -€5,781 | -20.8% |
| Equity | 10/15 | €16,383 | -€3,901 | -€20,285 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,383 | -€8,901 | -€20,285 | |
| Amounts payable | 17/49 | €11,428 | €25,932 | +€14,504 | +127% |
| Amounts payable within one year | 42/48 | €11,428 | €25,932 | +€14,504 | +127% |
| Current portion of amounts payable after more than one year | 42 | €322 | €0 | -€322 | -100% |
| Trade debts | 44 | €1,055 | €8,304 | +€7,249 | +687% |
| Suppliers | 440/4 | €1,055 | €8,304 | +€7,249 | +687% |
| Taxes, remuneration and social security | 45 | €1,132 | €9,003 | +€7,872 | +696% |
| Taxes | 450/3 | €1,132 | €3,003 | +€1,872 | +165% |
| Remuneration and social security | 454/9 | - | €6,000 | +€6,000 | |
| Other amounts payable | 47/48 | €8,920 | €8,625 | -€295 | -3.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,698 | €5,929 | -€769 | -11.5% |
| Other operating charges | 640/8 | €637 | €400 | -€238 | -37.3% |
| Gross operating margin | 9900 | €23,617 | -€10,915 | -€34,532 | |
| Operating profit (loss) | 9901 | €16,282 | -€17,244 | -€33,526 | |
| Financial income | 75/76B | €51 | €392 | +€341 | +672% |
| Recurring financial income | 75 | €51 | €392 | +€341 | +672% |
| Financial charges | 65/66B | €1,729 | €3,433 | +€1,704 | +98.6% |
| Recurring financial charges | 65 | €1,729 | €3,433 | +€1,704 | +98.6% |
| Profit (loss) for the period before taxes | 9903 | €14,604 | -€20,285 | -€34,889 | |
| Income taxes | 67/77 | €3,003 | €0 | -€3,003 | -100% |
| Profit (loss) for the period | 9904 | €11,600 | -€20,285 | -€31,885 | |
| Profit (loss) for the period to be appropriated | 9905 | €11,600 | -€20,285 | -€31,885 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 5 November 2026 via checked.be.