Partemis: 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.
Partemis
Largest movements
- Cash +€2,115
up €2,115 (+57.5%), from €3,675 to €5,789
mainly Net result for the year (+€100,879) and Receivables within one year (+€1,311)
- Profit (loss) carried forward +€100,879
up €100,879 (+3161.6%), from €3,191 to €104,069
- Other debts -€100,000
down €100,000 (-75.2%), from €133,000 to €33,000
- Financial income -€393,345
down €393,345 (-79.2%), from €496,737 to €103,391
- Gross operating margin -€59
down €59 (-2.9%), from -€2,030 to -€2,089
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 | €141,228 | €142,076 | +€848 | +0.6% |
| Fixed assets | 21/28 | €125,000 | €125,000 | = | 0.0% |
| Financial fixed assets | 28 | €125,000 | €125,000 | = | 0.0% |
| Current assets | 29/58 | €16,228 | €17,076 | +€848 | +5.2% |
| Amounts receivable within one year | 40/41 | €1,428 | €117 | -€1,311 | -91.8% |
| Other amounts receivable | 41 | €1,428 | €117 | -€1,311 | -91.8% |
| Current investments | 50/53 | €11,001 | €11,147 | +€146 | +1.3% |
| Cash at bank and in hand | 54/58 | €3,675 | €5,789 | +€2,115 | +57.5% |
| Deferred charges and accrued income | 490/1 | €124 | €22 | -€102 | -82.0% |
| Total equity and liabilities | 10/49 | €141,228 | €142,076 | +€848 | +0.6% |
| Equity | 10/15 | €8,191 | €109,069 | +€100,879 | +1231.6% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,191 | €104,069 | +€100,879 | +3161.6% |
| Amounts payable | 17/49 | €133,037 | €33,007 | -€100,030 | -75.2% |
| Amounts payable within one year | 42/48 | €133,000 | €33,000 | -€100,000 | -75.2% |
| Other amounts payable | 47/48 | €133,000 | €33,000 | -€100,000 | -75.2% |
| Accrued charges and deferred income | 492/3 | €37 | €7 | -€30 | -82.0% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | -€2,030 | -€2,089 | -€59 | -2.9% |
| Operating profit (loss) | 9901 | -€2,418 | -€2,489 | -€71 | -2.9% |
| Financial income | 75/76B | €496,737 | €103,391 | -€393,345 | -79.2% |
| Recurring financial income | 75 | €496,737 | €103,391 | -€393,345 | -79.2% |
| Financial charges | 65/66B | €24 | €24 | = | 0.0% |
| Recurring financial charges | 65 | €24 | €24 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €494,295 | €100,879 | -€393,417 | -79.6% |
| Profit (loss) for the period | 9904 | €494,295 | €100,879 | -€393,417 | -79.6% |
| Profit (loss) for the period to be appropriated | 9905 | €494,295 | €100,879 | -€393,417 | -79.6% |
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 11 October 2026 via checked.be.