PARTER: 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.
PARTER
Largest movements
- Tangible fixed assets -€102,546
down €102,546 (-1.7%), from €5.9m to €5.8m
of which Land and buildings: -€98,642
- Profit (loss) carried forward -€76,745
down €76,745 (-5.7%), from -€1.3m to -€1.4m
- Gross operating margin +€7,157
up €7,157 (+22.7%), from €31,559 to €38,716
- Financial income +€426
up €426 (+150.6%), from €283 to €710
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 | €6,013,692 | €5,937,961 | -€75,731 | -1.3% |
| Fixed assets | 21/28 | €5,897,541 | €5,794,995 | -€102,546 | -1.7% |
| Tangible fixed assets | 22/27 | €5,897,541 | €5,794,995 | -€102,546 | -1.7% |
| Land and buildings | 22 | €5,885,231 | €5,786,589 | -€98,642 | -1.7% |
| Furniture and vehicles | 24 | €12,310 | €8,406 | -€3,904 | -31.7% |
| Current assets | 29/58 | €116,151 | €142,966 | +€26,815 | +23.1% |
| Amounts receivable within one year | 40/41 | €85 | €298 | +€213 | +250.6% |
| Other amounts receivable | 41 | €85 | €298 | +€213 | +250.6% |
| Cash at bank and in hand | 54/58 | €116,066 | €142,668 | +€26,602 | +22.9% |
| Total equity and liabilities | 10/49 | €6,013,692 | €5,937,961 | -€75,731 | -1.3% |
| Equity | 10/15 | €6,013,472 | €5,936,727 | -€76,745 | -1.3% |
| Contributions | 10/11 | €7,358,000 | €7,358,000 | = | 0.0% |
| Capital | 10 | €7,358,000 | €7,358,000 | = | 0.0% |
| Issued capital | 100 | €7,550,000 | €7,550,000 | = | 0.0% |
| Uncalled capital | 101 | €192,000 | €192,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,344,528 | -€1,421,274 | -€76,745 | -5.7% |
| Amounts payable | 17/49 | €221 | €1,234 | +€1,014 | +459.6% |
| Amounts payable within one year | 42/48 | €221 | €1,234 | +€1,014 | +459.6% |
| Trade debts | 44 | €221 | €177 | -€43 | -19.7% |
| Suppliers | 440/4 | €221 | €177 | -€43 | -19.7% |
| Taxes, remuneration and social security | 45 | - | €1,057 | +€1,057 | |
| Taxes | 450/3 | - | €1,057 | +€1,057 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €107,325 | €107,594 | +€269 | +0.3% |
| Other operating charges | 640/8 | €8,151 | €8,407 | +€257 | +3.1% |
| Gross operating margin | 9900 | €31,559 | €38,716 | +€7,157 | +22.7% |
| Operating profit (loss) | 9901 | -€83,917 | -€77,286 | +€6,631 | +7.9% |
| Financial income | 75/76B | €283 | €710 | +€426 | +150.6% |
| Recurring financial income | 75 | €283 | €710 | +€426 | +150.6% |
| Financial charges | 65/66B | €143 | €169 | +€27 | +18.7% |
| Recurring financial charges | 65 | €143 | €169 | +€27 | +18.7% |
| Profit (loss) for the period before taxes | 9903 | -€83,776 | -€76,745 | +€7,031 | +8.4% |
| Profit (loss) for the period | 9904 | -€83,776 | -€76,745 | +€7,031 | +8.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€83,776 | -€76,745 | +€7,031 | +8.4% |
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 2 October 2026 via checked.be.