de Partz MANAGEMENT: what changed
de Partz MANAGEMENT
Largest movements
- Cash +€30,561
up €30,561 (+19.5%), from €156,579 to €187,140
mainly Net result for the year (+€174,703) and Receivables within one year (+€14,682)
- Receivables within one year -€14,682
down €14,682 (-65.8%), from €22,326 to €7,644
of which Other amounts receivable: -€14,682
- Tangible fixed assets -€3,760
down €3,760 (-32.5%), from €11,563 to €7,803
of which Plant, machinery and equipment: -€3,478
- Profit (loss) carried forward +€24,703
up €24,703 (+45.6%), from €54,177 to €78,881
- Tax, wage and social debts -€10,012
down €10,012 (-76.8%), from €13,033 to €3,021
of which Remuneration and social security: -€6,375
- Trade debts -€2,573
down €2,573 (-91.9%), from €2,799 to €225
- Gross operating margin +€55,799
up €55,799 (+31.1%), from €179,659 to €235,458
- Turnover +€48,133
up €48,133 (+18.4%), from €261,136 to €309,269
- Purchases and services -€5,607
down €5,607 (-6.9%), from €81,477 to €75,871
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 | €190,469 | €202,587 | +€12,118 | +6.4% |
| Fixed assets | 21/28 | €11,563 | €7,803 | -€3,760 | -32.5% |
| Tangible fixed assets | 22/27 | €11,563 | €7,803 | -€3,760 | -32.5% |
| Plant, machinery and equipment | 23 | €10,434 | €6,956 | -€3,478 | -33.3% |
| Furniture and vehicles | 24 | €1,129 | €847 | -€282 | -25.0% |
| Current assets | 29/58 | €178,906 | €194,784 | +€15,879 | +8.9% |
| Amounts receivable within one year | 40/41 | €22,326 | €7,644 | -€14,682 | -65.8% |
| Trade receivables | 40 | - | €0 | = | |
| Other amounts receivable | 41 | €22,326 | €7,644 | -€14,682 | -65.8% |
| Cash at bank and in hand | 54/58 | €156,579 | €187,140 | +€30,561 | +19.5% |
| Total equity and liabilities | 10/49 | €190,469 | €202,587 | +€12,118 | +6.4% |
| Equity | 10/15 | €74,637 | €99,341 | +€24,703 | +33.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Contributions outside capital | 11 | - | €18,600 | +€18,600 | |
| Share premium | 1100/10 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | - | €1,860 | +€1,860 | |
| Profit (loss) carried forward | 14 | €54,177 | €78,881 | +€24,703 | +45.6% |
| Amounts payable | 17/49 | €115,832 | €103,246 | -€12,585 | -10.9% |
| Amounts payable within one year | 42/48 | €115,832 | €103,246 | -€12,585 | -10.9% |
| Trade debts | 44 | €2,799 | €225 | -€2,573 | -91.9% |
| Suppliers | 440/4 | €2,799 | €225 | -€2,573 | -91.9% |
| Taxes, remuneration and social security | 45 | €13,033 | €3,021 | -€10,012 | -76.8% |
| Taxes | 450/3 | €6,658 | €3,021 | -€3,637 | -54.6% |
| Remuneration and social security | 454/9 | €6,375 | €0 | -€6,375 | -100% |
| Other amounts payable | 47/48 | €100,000 | €100,000 | = | 0.0% |
| Turnover | 70 | €261,136 | €309,269 | +€48,133 | +18.4% |
| Goods, raw materials, services and sundry goods | 60/61 | €81,477 | €75,871 | -€5,607 | -6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,760 | €3,760 | +€0 | 0.0% |
| Other operating charges | 640/8 | €3,053 | €301 | -€2,752 | -90.1% |
| Gross operating margin | 9900 | €179,659 | €235,458 | +€55,799 | +31.1% |
| Operating profit (loss) | 9901 | €172,845 | €231,396 | +€58,551 | +33.9% |
| Financial income | 75/76B | €1,442 | €825 | -€618 | -42.8% |
| Recurring financial income | 75 | €1,442 | €825 | -€618 | -42.8% |
| Financial charges | 65/66B | €5,697 | €2,624 | -€3,074 | -54.0% |
| Recurring financial charges | 65 | €5,697 | €2,624 | -€3,074 | -54.0% |
| Profit (loss) for the period before taxes | 9903 | €168,590 | €229,598 | +€61,008 | +36.2% |
| Income taxes | 67/77 | €51,803 | €54,894 | +€3,091 | +6.0% |
| Profit (loss) for the period | 9904 | €116,787 | €174,703 | +€57,916 | +49.6% |
| Profit (loss) for the period to be appropriated | 9905 | €116,787 | €174,703 | +€57,916 | +49.6% |
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 2 November 2026 via checked.be.