AS Partage: 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.
AS Partage
Largest movements
- Cash -€128,029
down €128,029 (-15.7%), from €814,256 to €686,228
mainly Net result for the year (-€125,724) and Other debts (-€90,000)
- Receivables within one year -€60,508
down €60,508 (-78.5%), from €77,122 to €16,614
of which Other amounts receivable: -€58,669
- Tangible fixed assets -€48,877
down €48,877 (-7.3%), from €668,792 to €619,915
of which Land and buildings: -€29,170
- Profit (loss) carried forward -€125,724
down €125,724 (-9.8%), from €1.3m to €1.2m
- Other debts -€90,000
no longer reported in 2025 (was €90,000)
- Gross operating margin -€69,010
down €69,010 (-5,511%), from -€1,252 to -€70,263
- Other operating charges -€30,913
down €30,913 (-78.7%), from €39,285 to €8,372
- Depreciation +€3,238
up €3,238 (+7.1%), from €45,639 to €48,877
- Financial income +€1,353
up €1,353 (+95.2%), from €1,421 to €2,774
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 | €1,562,410 | €1,326,425 | -€235,985 | -15.1% |
| Fixed assets | 21/28 | €668,792 | €619,915 | -€48,877 | -7.3% |
| Tangible fixed assets | 22/27 | €668,792 | €619,915 | -€48,877 | -7.3% |
| Land and buildings | 22 | €615,212 | €586,042 | -€29,170 | -4.7% |
| Plant, machinery and equipment | 23 | €1,073 | €692 | -€382 | -35.6% |
| Furniture and vehicles | 24 | €52,507 | €33,182 | -€19,325 | -36.8% |
| Current assets | 29/58 | €893,618 | €706,509 | -€187,109 | -20.9% |
| Amounts receivable within one year | 40/41 | €77,122 | €16,614 | -€60,508 | -78.5% |
| Trade receivables | 40 | €1,839 | - | -€1,839 | |
| Other amounts receivable | 41 | €75,283 | €16,614 | -€58,669 | -77.9% |
| Cash at bank and in hand | 54/58 | €814,256 | €686,228 | -€128,029 | -15.7% |
| Deferred charges and accrued income | 490/1 | €2,240 | €3,667 | +€1,428 | +63.7% |
| Total equity and liabilities | 10/49 | €1,562,410 | €1,326,425 | -€235,985 | -15.1% |
| Equity | 10/15 | €1,450,582 | €1,324,858 | -€125,724 | -8.7% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €162,570 | €162,570 | = | 0.0% |
| Distributable reserves | 133 | €162,570 | €162,570 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,281,815 | €1,156,091 | -€125,724 | -9.8% |
| Amounts payable | 17/49 | €111,828 | €1,567 | -€110,261 | -98.6% |
| Amounts payable within one year | 42/48 | €106,154 | - | -€106,154 | |
| Trade debts | 44 | €661 | - | -€661 | |
| Suppliers | 440/4 | €661 | - | -€661 | |
| Taxes, remuneration and social security | 45 | €15,493 | - | -€15,493 | |
| Taxes | 450/3 | €9,493 | - | -€9,493 | |
| Remuneration and social security | 454/9 | €6,000 | - | -€6,000 | |
| Other amounts payable | 47/48 | €90,000 | - | -€90,000 | |
| Accrued charges and deferred income | 492/3 | €5,674 | €1,567 | -€4,107 | -72.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €45,639 | €48,877 | +€3,238 | +7.1% |
| Other operating charges | 640/8 | €39,285 | €8,372 | -€30,913 | -78.7% |
| Gross operating margin | 9900 | -€1,252 | -€70,263 | -€69,010 | -5,511% |
| Operating profit (loss) | 9901 | -€86,176 | -€127,511 | -€41,335 | -48.0% |
| Financial income | 75/76B | €1,421 | €2,774 | +€1,353 | +95.2% |
| Recurring financial income | 75 | €1,421 | €2,774 | +€1,353 | +95.2% |
| Financial charges | 65/66B | €637 | €715 | +€78 | +12.2% |
| Recurring financial charges | 65 | €637 | €715 | +€78 | +12.2% |
| Profit (loss) for the period before taxes | 9903 | -€85,392 | -€125,452 | -€40,060 | -46.9% |
| Income taxes | 67/77 | €334 | €272 | -€63 | -18.7% |
| Profit (loss) for the period | 9904 | -€85,726 | -€125,724 | -€39,998 | -46.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€85,726 | -€125,724 | -€39,998 | -46.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.