EUROPARTISANS: 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.
EUROPARTISANS
Largest movements
- Receivables within one year -€9,097
down €9,097 (-26.8%), from €33,898 to €24,801
of which Other amounts receivable: -€9,801
- Cash -€2,636
down €2,636 (-57.9%), from €4,554 to €1,918
mainly Net result for the year (-€6,942) and Trade debts (-€4,714)
- Profit (loss) carried forward -€6,942
down €6,942 (-90.2%), from €7,697 to €755
- Trade debts -€4,714
no longer reported in 2024 (was €4,714)
- Gross operating margin -€5,173
down €5,173, from €1,182 to -€3,991
- Taxes +€1,567
new in 2024: €1,567
- Other operating charges +€257
up €257 (+28.2%), from €910 to €1,167
- Financial charges +€81
up €81 (+59.6%), from €136 to €217
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.
Derived cash bridge
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 | €39,271 | €27,538 | -€11,733 | -29.9% |
| Current assets | 29/58 | €39,271 | €27,538 | -€11,733 | -29.9% |
| Stocks and contracts in progress | 3 | €819 | €819 | = | 0.0% |
| Stocks | 30/36 | €819 | €819 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €33,898 | €24,801 | -€9,097 | -26.8% |
| Trade receivables | 40 | €13,021 | €13,725 | +€704 | +5.4% |
| Other amounts receivable | 41 | €20,877 | €11,076 | -€9,801 | -46.9% |
| Cash at bank and in hand | 54/58 | €4,554 | €1,918 | -€2,636 | -57.9% |
| Total equity and liabilities | 10/49 | €39,271 | €27,538 | -€11,733 | -29.9% |
| Equity | 10/15 | €32,133 | €25,191 | -€6,942 | -21.6% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €5,844 | €5,844 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,844 | €5,844 | = | 0.0% |
| Reserves not available under the articles | 1311 | €220 | €220 | = | 0.0% |
| Other | 1319 | €5,624 | €5,624 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,697 | €755 | -€6,942 | -90.2% |
| Provisions and deferred taxes | 16 | €2,347 | €2,347 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €2,347 | €2,347 | = | 0.0% |
| Environmental obligations | 163 | €2,347 | €2,347 | = | 0.0% |
| Amounts payable | 17/49 | €4,791 | - | -€4,791 | |
| Amounts payable within one year | 42/48 | €4,791 | - | -€4,791 | |
| Trade debts | 44 | €4,714 | - | -€4,714 | |
| Suppliers | 440/4 | €4,714 | - | -€4,714 | |
| Taxes, remuneration and social security | 45 | €77 | - | -€77 | |
| Taxes | 450/3 | €77 | - | -€77 | |
| Other operating charges | 640/8 | €910 | €1,167 | +€257 | +28.2% |
| Gross operating margin | 9900 | €1,182 | -€3,991 | -€5,173 | |
| Operating profit (loss) | 9901 | €272 | -€5,158 | -€5,430 | |
| Financial charges | 65/66B | €136 | €217 | +€81 | +59.6% |
| Recurring financial charges | 65 | €136 | €217 | +€81 | +59.6% |
| Profit (loss) for the period before taxes | 9903 | €136 | -€5,375 | -€5,511 | |
| Income taxes | 67/77 | - | €1,567 | +€1,567 | |
| Profit (loss) for the period | 9904 | €136 | -€6,942 | -€7,078 | |
| Profit (loss) for the period to be appropriated | 9905 | €136 | -€6,942 | -€7,078 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 17 October 2026 via checked.be.