PART-ENER: what changed
Two fiscal 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.
PART-ENER
Largest movements
- Cash -€13,187
down €13,187 (-27.8%), from €47,492 to €34,305
mainly Debts after one year (-€30,000) and Current investments (-€4,455)
- Current investments +€4,455
new in 2026: €4,455
- Debts after one year -€30,000
down €30,000 (-37.5%), from €80,000 to €50,000
- Profit (loss) carried forward +€19,502
up €19,502 (+666.5%), from €2,926 to €22,428
- Reserves +€4,455
new in 2026: €4,455
- Trade debts -€3,186
no longer reported in 2026 (was €3,186)
- Financial income -€6,222
down €6,222 (-18.3%), from €34,000 to €27,778
- Gross operating margin +€2,212
up €2,212 (+47.2%), from -€4,685 to -€2,474
- Purchases and services -€2,212
down €2,212 (-47.2%), from €4,685 to €2,474
- Financial charges -€738
down €738 (-35.4%), from €2,085 to €1,347
From the 2025 result to the 2026 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.
Cash bridge derived
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €237,492 | €228,760 | -€8,732 | -3.7% |
| Fixed assets | 21/28 | €190,000 | €190,000 | = | 0.0% |
| Financial fixed assets | 28 | €190,000 | €190,000 | = | 0.0% |
| Current assets | 29/58 | €47,492 | €38,760 | -€8,732 | -18.4% |
| Current investments | 50/53 | - | €4,455 | +€4,455 | |
| Cash at bank and in hand | 54/58 | €47,492 | €34,305 | -€13,187 | -27.8% |
| Total equity and liabilities | 10/49 | €237,492 | €228,760 | -€8,732 | -3.7% |
| Equity | 10/15 | €154,306 | €178,263 | +€23,957 | +15.5% |
| Contributions | 10/11 | €151,380 | €151,380 | = | 0.0% |
| Reserves | 13 | - | €4,455 | +€4,455 | |
| Non-distributable reserves | 130/1 | - | €4,455 | +€4,455 | |
| Own shares acquired | 1312 | - | €4,455 | +€4,455 | |
| Profit (loss) carried forward | 14 | €2,926 | €22,428 | +€19,502 | +666.5% |
| Amounts payable | 17/49 | €83,186 | €50,497 | -€32,689 | -39.3% |
| Amounts payable after more than one year | 17 | €80,000 | €50,000 | -€30,000 | -37.5% |
| Other amounts payable | 178/9 | €80,000 | €50,000 | -€30,000 | -37.5% |
| Amounts payable within one year | 42/48 | €3,186 | - | -€3,186 | |
| Trade debts | 44 | €3,186 | - | -€3,186 | |
| Suppliers | 440/4 | €3,186 | - | -€3,186 | |
| Accrued charges and deferred income | 492/3 | - | €497 | +€497 | |
| Goods, raw materials, services and sundry goods | 60/61 | €4,685 | €2,474 | -€2,212 | -47.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €0 | - | = | |
| Gross operating margin | 9900 | -€4,685 | -€2,474 | +€2,212 | +47.2% |
| Operating profit (loss) | 9901 | -€4,685 | -€2,474 | +€2,212 | +47.2% |
| Financial income | 75/76B | €34,000 | €27,778 | -€6,222 | -18.3% |
| Recurring financial income | 75 | €34,000 | €27,778 | -€6,222 | -18.3% |
| Financial charges | 65/66B | €2,085 | €1,347 | -€738 | -35.4% |
| Recurring financial charges | 65 | €2,085 | €1,347 | -€738 | -35.4% |
| Profit (loss) for the period before taxes | 9903 | €27,230 | €23,957 | -€3,273 | -12.0% |
| Profit (loss) for the period | 9904 | €27,230 | €23,957 | -€3,273 | -12.0% |
| Profit (loss) for the period to be appropriated | 9905 | €27,230 | €23,957 | -€3,273 | -12.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.