PARTIDECO: 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.
PARTIDECO
Largest movements
- Cash -€22,483
down €22,483 (-6.0%), from €377,717 to €355,235
mainly Receivables within one year (-€20,476) and Net result for the year (-€14,947)
- Receivables within one year +€20,476
up €20,476, from €0 to €20,476
of which Other amounts receivable: +€17,348
- Tangible fixed assets -€12,466
down €12,466 (-6.7%), from €184,877 to €172,410
- Profit (loss) carried forward -€14,947
down €14,947 (-22.0%), from -€68,056 to -€83,003
- Depreciation -€3,904
down €3,904 (-23.8%), from €16,371 to €12,466
- Gross operating margin -€416
down €416 (-33.0%), from €1,261 to €844
- Financial income +€387
new in 2024: €387
- Other operating charges -€239
down €239 (-6.1%), from €3,897 to €3,659
- Financial charges +€15
up €15 (+37.2%), from €39 to €54
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €563,644 | €548,758 | -€14,886 | -2.6% |
| Fixed assets | 21/28 | €185,127 | €172,660 | -€12,466 | -6.7% |
| Tangible fixed assets | 22/27 | €184,877 | €172,410 | -€12,466 | -6.7% |
| Land and buildings | 22 | €184,877 | €172,410 | -€12,466 | -6.7% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €378,517 | €376,098 | -€2,420 | -0.6% |
| Amounts receivable within one year | 40/41 | €0 | €20,476 | +€20,476 | |
| Trade receivables | 40 | €0 | €3,128 | +€3,128 | |
| Other amounts receivable | 41 | - | €17,348 | +€17,348 | |
| Cash at bank and in hand | 54/58 | €377,717 | €355,235 | -€22,483 | -6.0% |
| Deferred charges and accrued income | 490/1 | €800 | €387 | -€413 | -51.7% |
| Total equity and liabilities | 10/49 | €563,644 | €548,758 | -€14,886 | -2.6% |
| Equity | 10/15 | €553,715 | €538,768 | -€14,947 | -2.7% |
| Contributions | 10/11 | €298,305 | €298,305 | = | 0.0% |
| Reserves | 13 | €323,466 | €323,466 | = | 0.0% |
| Distributable reserves | 133 | €323,466 | €323,466 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€68,056 | -€83,003 | -€14,947 | -22.0% |
| Amounts payable | 17/49 | €9,928 | €9,990 | +€62 | +0.6% |
| Amounts payable within one year | 42/48 | €9,928 | €9,990 | +€62 | +0.6% |
| Trade debts | 44 | €90 | €151 | +€62 | +68.6% |
| Suppliers | 440/4 | €90 | €151 | +€62 | +68.6% |
| Other amounts payable | 47/48 | €9,839 | €9,839 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,371 | €12,466 | -€3,904 | -23.8% |
| Other operating charges | 640/8 | €3,897 | €3,659 | -€239 | -6.1% |
| Gross operating margin | 9900 | €1,261 | €844 | -€416 | -33.0% |
| Operating profit (loss) | 9901 | -€19,007 | -€15,281 | +€3,727 | +19.6% |
| Financial income | 75/76B | - | €387 | +€387 | |
| Recurring financial income | 75 | - | €387 | +€387 | |
| Financial charges | 65/66B | €39 | €54 | +€15 | +37.2% |
| Recurring financial charges | 65 | €39 | €54 | +€15 | +37.2% |
| Profit (loss) for the period before taxes | 9903 | -€19,046 | -€14,947 | +€4,099 | +21.5% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€19,046 | -€14,947 | +€4,099 | +21.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,046 | -€14,947 | +€4,099 | +21.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.