PUERTOS: what changed
Two fiscal 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.
PUERTOS
Largest movements
- Tangible fixed assets -€32,485
down €32,485 (-27.3%), from €119,169 to €86,685
- Cash -€6,637
down €6,637 (-4.9%), from €136,702 to €130,064
mainly Trade debts (-€37,965) and Receivables within one year (-€5,732)
- Receivables within one year +€5,732
up €5,732 (+7.9%), from €72,597 to €78,329
of which Other amounts receivable: +€14,095
- Trade debts -€37,965
no longer reported in 2024 (was €37,965)
- Other debts +€9,180
up €9,180 (+10.5%), from €87,204 to €96,384
- Profit (loss) carried forward -€4,743
down €4,743 (-20.4%), from -€23,243 to -€27,986
- Gross operating margin +€42,062
up €42,062 (+21.1%), from €199,678 to €241,740
- Staff costs +€24,030
up €24,030 (+13.1%), from €183,641 to €207,672
- Depreciation -€5,048
down €5,048 (-17.8%), from €28,324 to €23,276
- Financial charges +€4,102
up €4,102 (+65.6%), from €6,256 to €10,357
From the 2023 result to the 2024 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.
Cash bridge derived
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €331,462 | €297,674 | -€33,788 | -10.2% |
| Fixed assets | 21/28 | €119,169 | €86,685 | -€32,485 | -27.3% |
| Tangible fixed assets | 22/27 | €119,169 | €86,685 | -€32,485 | -27.3% |
| Plant, machinery and equipment | 23 | €21,584 | €16,100 | -€5,484 | -25.4% |
| Furniture and vehicles | 24 | €22,271 | €7,281 | -€14,990 | -67.3% |
| Other tangible fixed assets | 26 | €75,314 | €63,303 | -€12,011 | -15.9% |
| Current assets | 29/58 | €212,293 | €210,989 | -€1,304 | -0.6% |
| Stocks and contracts in progress | 3 | €2,994 | €2,596 | -€399 | -13.3% |
| Stocks | 30/36 | €2,994 | €2,596 | -€399 | -13.3% |
| Amounts receivable within one year | 40/41 | €72,597 | €78,329 | +€5,732 | +7.9% |
| Trade receivables | 40 | €24,201 | €15,838 | -€8,363 | -34.6% |
| Other amounts receivable | 41 | €48,395 | €62,490 | +€14,095 | +29.1% |
| Cash at bank and in hand | 54/58 | €136,702 | €130,064 | -€6,637 | -4.9% |
| Total equity and liabilities | 10/49 | €331,462 | €297,674 | -€33,788 | -10.2% |
| Equity | 10/15 | €204,735 | €199,992 | -€4,743 | -2.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €209,378 | €209,378 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €207,518 | €207,518 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€23,243 | -€27,986 | -€4,743 | -20.4% |
| Amounts payable | 17/49 | €126,726 | €97,681 | -€29,045 | -22.9% |
| Amounts payable within one year | 42/48 | €126,726 | €97,681 | -€29,045 | -22.9% |
| Trade debts | 44 | €37,965 | - | -€37,965 | |
| Suppliers | 440/4 | €37,965 | - | -€37,965 | |
| Taxes, remuneration and social security | 45 | €1,558 | €1,297 | -€261 | -16.7% |
| Taxes | 450/3 | €1,399 | €1,297 | -€102 | -7.3% |
| Remuneration and social security | 454/9 | €159 | - | -€159 | |
| Other amounts payable | 47/48 | €87,204 | €96,384 | +€9,180 | +10.5% |
| Remuneration, social security and pensions | 62 | €183,641 | €207,672 | +€24,030 | +13.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,324 | €23,276 | -€5,048 | -17.8% |
| Other operating charges | 640/8 | €4,734 | €5,178 | +€444 | +9.4% |
| Gross operating margin | 9900 | €199,678 | €241,740 | +€42,062 | +21.1% |
| Operating profit (loss) | 9901 | -€17,021 | €5,614 | +€22,636 | |
| Financial income | 75/76B | €34 | €0 | -€34 | -99.9% |
| Recurring financial income | 75 | €34 | €0 | -€34 | -99.9% |
| Financial charges | 65/66B | €6,256 | €10,357 | +€4,102 | +65.6% |
| Recurring financial charges | 65 | €6,256 | €10,357 | +€4,102 | +65.6% |
| Profit (loss) for the period before taxes | 9903 | -€23,243 | -€4,743 | +€18,500 | +79.6% |
| Profit (loss) for the period | 9904 | -€23,243 | -€4,743 | +€18,500 | +79.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€23,243 | -€4,743 | +€18,500 | +79.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.