PARTENA: 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.
PARTENA
Largest movements
- Cash -€176
down €176 (-87.2%), from €202 to €26
mainly Debts within one year (-€345)
- Receivables within one year -€169
down €169 (-22.0%), from €767 to €598
of which Other amounts receivable: -€107
- Debts within one year -€345
down €345 (-35.6%), from €969 to €624
- Purchases and services -€588
down €588 (-43.4%), from €1,354 to €766
- Turnover -€561
down €561 (-41.4%), from €1,357 to €796
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 | €969 | €624 | -€345 | -35.6% |
| Current assets | 29/58 | €969 | €624 | -€345 | -35.6% |
| Amounts receivable within one year | 40/41 | €767 | €598 | -€169 | -22.0% |
| Trade receivables | 40 | €660 | €598 | -€62 | -9.4% |
| Other amounts receivable | 41 | €107 | €0 | -€107 | -100% |
| Cash at bank and in hand | 54/58 | €202 | €26 | -€176 | -87.2% |
| Total equity and liabilities | 10/49 | €969 | €624 | -€345 | -35.6% |
| Amounts payable | 17/49 | €969 | €624 | -€345 | -35.6% |
| Amounts payable within one year | 42/48 | €969 | €624 | -€345 | -35.6% |
| Trade debts | 44 | €969 | €309 | -€660 | -68.1% |
| Suppliers | 440/4 | €969 | €309 | -€660 | -68.1% |
| Turnover | 70 | €1,357 | €796 | -€561 | -41.4% |
| Non-recurring operating income | 76A | €25 | €0 | -€25 | -100% |
| Goods, raw materials, services and sundry goods | 60/61 | €1,354 | €766 | -€588 | -43.4% |
| Other operating charges | 640/8 | €0 | - | = | |
| Gross operating margin | 9900 | €29 | €30 | +€2 | +5.3% |
| Operating profit (loss) | 9901 | €29 | €30 | +€2 | +5.3% |
| Financial charges | 65/66B | €29 | €30 | +€2 | +5.3% |
| Recurring financial charges | 65 | €29 | €30 | +€2 | +5.3% |
| Profit (loss) for the period before taxes | 9903 | €0 | €0 | = | |
| Profit (loss) for the period | 9904 | €0 | €0 | = | |
| Profit (loss) for the period to be appropriated | 9905 | €0 | €0 | = |
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 16 October 2026 via checked.be.