P.M.E. PARTENAIRE: 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.
P.M.E. PARTENAIRE
Largest movements
- Receivables within one year +€13,343
up €13,343 (+14.6%), from €91,354 to €104,697
of which Other amounts receivable: +€10,062
- Deferred charges and accrued income -€12,000
down €12,000 (-100%), from €12,000 to €0
- Tangible fixed assets -€2,669
down €2,669 (-25.5%), from €10,487 to €7,818
of which Other tangible fixed assets: -€2,234
- Profit (loss) carried forward +€22,104
up €22,104 (+12.2%), from -€180,725 to -€158,622
- Other debts -€9,255
down €9,255 (-10.2%), from €90,501 to €81,246
- Trade debts -€7,288
down €7,288 (-100%), from €7,288 to €0
- Advances received -€6,908
down €6,908 (-100%), from €6,908 to €0
- Gross operating margin +€28,033
up €28,033, from -€2,760 to €25,273
- Depreciation -€458
down €458 (-14.6%), from €3,127 to €2,669
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €173,010 | €171,662 | -€1,348 | -0.8% |
| Fixed assets | 21/28 | €69,581 | €66,912 | -€2,669 | -3.8% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €10,487 | €7,818 | -€2,669 | -25.5% |
| Plant, machinery and equipment | 23 | €435 | €0 | -€435 | -100% |
| Other tangible fixed assets | 26 | €10,052 | €7,818 | -€2,234 | -22.2% |
| Financial fixed assets | 28 | €59,094 | €59,094 | = | 0.0% |
| Current assets | 29/58 | €103,429 | €104,751 | +€1,322 | +1.3% |
| Amounts receivable within one year | 40/41 | €91,354 | €104,697 | +€13,343 | +14.6% |
| Trade receivables | 40 | €11,419 | €14,700 | +€3,281 | +28.7% |
| Other amounts receivable | 41 | €79,935 | €89,997 | +€10,062 | +12.6% |
| Cash at bank and in hand | 54/58 | €75 | €54 | -€21 | -28.3% |
| Deferred charges and accrued income | 490/1 | €12,000 | €0 | -€12,000 | -100% |
| Total equity and liabilities | 10/49 | €173,010 | €171,662 | -€1,348 | -0.8% |
| Equity | 10/15 | €68,313 | €90,417 | +€22,104 | +32.4% |
| Contributions | 10/11 | €247,894 | €247,894 | = | 0.0% |
| Reserves | 13 | €1,145 | €1,145 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,145 | €1,145 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,145 | €1,145 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€180,725 | -€158,622 | +€22,104 | +12.2% |
| Amounts payable | 17/49 | €104,697 | €81,246 | -€23,451 | -22.4% |
| Amounts payable within one year | 42/48 | €104,697 | €81,246 | -€23,451 | -22.4% |
| Trade debts | 44 | €7,288 | €0 | -€7,288 | -100% |
| Suppliers | 440/4 | €7,288 | €0 | -€7,288 | -100% |
| Advances received on contracts in progress | 46 | €6,908 | €0 | -€6,908 | -100% |
| Taxes, remuneration and social security | 45 | €0 | €0 | = | |
| Taxes | 450/3 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €90,501 | €81,246 | -€9,255 | -10.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,127 | €2,669 | -€458 | -14.6% |
| Other operating charges | 640/8 | €348 | €384 | +€37 | +10.6% |
| Gross operating margin | 9900 | -€2,760 | €25,273 | +€28,033 | |
| Operating profit (loss) | 9901 | -€6,235 | €22,219 | +€28,454 | |
| Financial charges | 65/66B | €139 | €116 | -€23 | -16.8% |
| Recurring financial charges | 65 | €139 | €116 | -€23 | -16.8% |
| Profit (loss) for the period before taxes | 9903 | -€6,374 | €22,104 | +€28,477 | |
| Profit (loss) for the period | 9904 | -€6,374 | €22,104 | +€28,477 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,374 | €22,104 | +€28,477 |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.