PARTE EXPERT: 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.
PARTE EXPERT
Largest movements
- Receivables within one year +€22,506
new in 2025: €22,506
- Deferred charges and accrued income +€2,688
new in 2025: €2,688
- Cash +€674
up €674 (+79.0%), from €853 to €1,526
mainly Net result for the year (+€12,419) and Trade debts (+€7,684)
- Profit (loss) carried forward +€11,231
up €11,231, from -€11,231 to €0
- Trade debts +€7,684
up €7,684 (+1611.3%), from €477 to €8,161
- Other debts +€5,331
up €5,331 (+80.7%), from €6,607 to €11,938
- Reserves +€1,189
new in 2025: €1,189
- Tax, wage and social debts +€433
new in 2025: €433
- Turnover +€22,506
new in 2025: €22,506
- Gross operating margin +€14,981
up €14,981, from -€487 to €14,494
- Purchases and services +€8,012
new in 2025: €8,012
- Taxes +€433
new in 2025: €433
- Other operating charges +€338
up €338 (+39.0%), from €868 to €1,206
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.
Cash bridge derived
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 | €853 | €26,720 | +€25,868 | +3034.1% |
| Current assets | 29/58 | €853 | €26,720 | +€25,868 | +3034.1% |
| Amounts receivable within one year | 40/41 | - | €22,506 | +€22,506 | |
| Trade receivables | 40 | - | €22,506 | +€22,506 | |
| Cash at bank and in hand | 54/58 | €853 | €1,526 | +€674 | +79.0% |
| Deferred charges and accrued income | 490/1 | - | €2,688 | +€2,688 | |
| Total equity and liabilities | 10/49 | €853 | €26,720 | +€25,868 | +3034.1% |
| Equity | 10/15 | -€6,231 | €6,189 | +€12,419 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | - | €1,189 | +€1,189 | |
| Distributable reserves | 133 | - | €1,189 | +€1,189 | |
| Profit (loss) carried forward | 14 | -€11,231 | €0 | +€11,231 | |
| Amounts payable | 17/49 | €7,083 | €20,532 | +€13,448 | +189.9% |
| Amounts payable within one year | 42/48 | €7,083 | €20,532 | +€13,448 | +189.9% |
| Trade debts | 44 | €477 | €8,161 | +€7,684 | +1611.3% |
| Suppliers | 440/4 | €477 | €8,161 | +€7,684 | +1611.3% |
| Taxes, remuneration and social security | 45 | - | €433 | +€433 | |
| Taxes | 450/3 | - | €433 | +€433 | |
| Other amounts payable | 47/48 | €6,607 | €11,938 | +€5,331 | +80.7% |
| Turnover | 70 | - | €22,506 | +€22,506 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €8,012 | +€8,012 | |
| Other operating charges | 640/8 | €868 | €1,206 | +€338 | +39.0% |
| Gross operating margin | 9900 | -€487 | €14,494 | +€14,981 | |
| Operating profit (loss) | 9901 | -€1,355 | €13,288 | +€14,643 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €487 | €436 | -€51 | -10.5% |
| Recurring financial charges | 65 | €487 | €436 | -€51 | -10.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,842 | €12,852 | +€14,694 | |
| Income taxes | 67/77 | - | €433 | +€433 | |
| Profit (loss) for the period | 9904 | -€1,842 | €12,419 | +€14,261 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,842 | €12,419 | +€14,261 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.