Give a Party: 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.
Give a Party
Largest movements
- Tangible fixed assets -€21,773
down €21,773 (-31.8%), from €68,561 to €46,788
of which Furniture and vehicles: -€19,183
- Cash -€7,071
down €7,071 (-69.2%), from €10,214 to €3,143
mainly Net result for the year (-€21,634) and Debts after one year (-€11,097)
- Receivables within one year -€1,179
down €1,179 (-4.8%), from €24,635 to €23,456
of which Trade receivables: -€3,768
- Reserves -€21,634
down €21,634 (-75.7%), from €28,588 to €6,954
- Debts after one year -€11,097
down €11,097 (-61.5%), from €18,052 to €6,955
- Trade debts +€7,734
up €7,734 (+23.4%), from €33,121 to €40,855
- Tax, wage and social debts -€3,779
down €3,779 (-60.8%), from €6,213 to €2,434
- Current portion of long-term debt -€3,396
down €3,396 (-23.4%), from €14,493 to €11,097
- Gross operating margin -€26,562
down €26,562 (-82.5%), from €32,199 to €5,637
- Taxes -€2,081
down €2,081 (-100%), from €2,081 to €0
- Depreciation +€1,744
up €1,744 (+8.0%), from €21,795 to €23,539
- Other operating charges +€1,544
up €1,544 (+138%), from €1,117 to €2,661
- Financial charges -€1,223
down €1,223 (-48.8%), from €2,506 to €1,283
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 | €116,630 | €85,336 | -€31,295 | -26.8% |
| Fixed assets | 21/28 | €68,561 | €46,788 | -€21,773 | -31.8% |
| Tangible fixed assets | 22/27 | €68,561 | €46,788 | -€21,773 | -31.8% |
| Plant, machinery and equipment | 23 | €13,877 | €12,459 | -€1,417 | -10.2% |
| Furniture and vehicles | 24 | €49,474 | €30,291 | -€19,183 | -38.8% |
| Other tangible fixed assets | 26 | €5,211 | €4,038 | -€1,173 | -22.5% |
| Current assets | 29/58 | €48,069 | €38,547 | -€9,522 | -19.8% |
| Stocks and contracts in progress | 3 | €11,526 | €10,551 | -€975 | -8.5% |
| Stocks | 30/36 | €11,526 | €10,551 | -€975 | -8.5% |
| Amounts receivable within one year | 40/41 | €24,635 | €23,456 | -€1,179 | -4.8% |
| Trade receivables | 40 | €11,231 | €7,463 | -€3,768 | -33.5% |
| Other amounts receivable | 41 | €13,404 | €15,992 | +€2,588 | +19.3% |
| Cash at bank and in hand | 54/58 | €10,214 | €3,143 | -€7,071 | -69.2% |
| Deferred charges and accrued income | 490/1 | €1,694 | €1,398 | -€296 | -17.5% |
| Total equity and liabilities | 10/49 | €116,630 | €85,336 | -€31,295 | -26.8% |
| Equity | 10/15 | €31,088 | €9,454 | -€21,634 | -69.6% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €28,588 | €6,954 | -€21,634 | -75.7% |
| Distributable reserves | 133 | €28,588 | €6,954 | -€21,634 | -75.7% |
| Amounts payable | 17/49 | €85,543 | €75,881 | -€9,661 | -11.3% |
| Amounts payable after more than one year | 17 | €18,052 | €6,955 | -€11,097 | -61.5% |
| Financial debts | 170/4 | €18,052 | €6,955 | -€11,097 | -61.5% |
| Amounts payable within one year | 42/48 | €66,533 | €68,926 | +€2,393 | +3.6% |
| Current portion of amounts payable after more than one year | 42 | €14,493 | €11,097 | -€3,396 | -23.4% |
| Trade debts | 44 | €33,121 | €40,855 | +€7,734 | +23.4% |
| Suppliers | 440/4 | €33,121 | €40,855 | +€7,734 | +23.4% |
| Advances received on contracts in progress | 46 | €944 | €0 | -€944 | -100% |
| Taxes, remuneration and social security | 45 | €6,213 | €2,434 | -€3,779 | -60.8% |
| Taxes | 450/3 | €6,213 | €2,434 | -€3,779 | -60.8% |
| Other amounts payable | 47/48 | €11,762 | €14,540 | +€2,778 | +23.6% |
| Accrued charges and deferred income | 492/3 | €958 | €0 | -€958 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,795 | €23,539 | +€1,744 | +8.0% |
| Other operating charges | 640/8 | €1,117 | €2,661 | +€1,544 | +138% |
| Gross operating margin | 9900 | €32,199 | €5,637 | -€26,562 | -82.5% |
| Operating profit (loss) | 9901 | €9,287 | -€20,563 | -€29,850 | |
| Financial income | 75/76B | €75 | €212 | +€138 | +185% |
| Recurring financial income | 75 | €75 | €212 | +€138 | +185% |
| Financial charges | 65/66B | €2,506 | €1,283 | -€1,223 | -48.8% |
| Recurring financial charges | 65 | €2,506 | €1,283 | -€1,223 | -48.8% |
| Profit (loss) for the period before taxes | 9903 | €6,855 | -€21,634 | -€28,489 | |
| Income taxes | 67/77 | €2,081 | €0 | -€2,081 | -100% |
| Profit (loss) for the period | 9904 | €4,774 | -€21,634 | -€26,408 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,774 | -€21,634 | -€26,408 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.