Partimmo: 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.
Partimmo
Largest movements
- Stocks and contracts -€167,208
down €167,208 (-43.2%), from €386,961 to €219,753
- Cash -€28,592
down €28,592 (-57.0%), from €50,188 to €21,596
mainly Short-term financial debts (-€200,000) and Tax, wage and social debts (-€13,250)
- Receivables within one year -€9,073
down €9,073 (-30.2%), from €30,054 to €20,981
of which Other amounts receivable: -€11,543
- Short-term financial debts -€200,000
down €200,000 (-65.6%), from €305,000 to €105,000
- Tax, wage and social debts -€13,250
down €13,250 (-99.5%), from €13,315 to €65
- Profit (loss) carried forward +€11,798
up €11,798 (+74.2%), from -€15,906 to -€4,108
- Other debts -€6,050
down €6,050 (-5.6%), from €108,312 to €102,262
- Gross operating margin +€25,904
up €25,904, from -€2,764 to €23,140
- Financial charges -€1,962
down €1,962 (-15.3%), from €12,855 to €10,892
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 | €467,744 | €262,661 | -€205,082 | -43.8% |
| Formation expenses | 20 | €540 | €331 | -€209 | -38.7% |
| Current assets | 29/58 | €467,204 | €262,330 | -€204,873 | -43.9% |
| Stocks and contracts in progress | 3 | €386,961 | €219,753 | -€167,208 | -43.2% |
| Stocks | 30/36 | €386,961 | €219,753 | -€167,208 | -43.2% |
| Amounts receivable within one year | 40/41 | €30,054 | €20,981 | -€9,073 | -30.2% |
| Trade receivables | 40 | - | €2,470 | +€2,470 | |
| Other amounts receivable | 41 | €30,054 | €18,511 | -€11,543 | -38.4% |
| Cash at bank and in hand | 54/58 | €50,188 | €21,596 | -€28,592 | -57.0% |
| Total equity and liabilities | 10/49 | €467,744 | €262,661 | -€205,082 | -43.8% |
| Equity | 10/15 | €39,427 | €51,225 | +€11,798 | +29.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €35,334 | €35,334 | = | 0.0% |
| Distributable reserves | 133 | €35,334 | €35,334 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,906 | -€4,108 | +€11,798 | +74.2% |
| Amounts payable | 17/49 | €428,317 | €211,436 | -€216,881 | -50.6% |
| Amounts payable within one year | 42/48 | €428,317 | €210,467 | -€217,850 | -50.9% |
| Financial debts | 43 | €305,000 | €105,000 | -€200,000 | -65.6% |
| Credit institutions | 430/8 | €305,000 | €105,000 | -€200,000 | -65.6% |
| Trade debts | 44 | €1,690 | €3,140 | +€1,450 | +85.8% |
| Suppliers | 440/4 | €1,690 | €3,140 | +€1,450 | +85.8% |
| Taxes, remuneration and social security | 45 | €13,315 | €65 | -€13,250 | -99.5% |
| Taxes | 450/3 | €13,315 | €65 | -€13,250 | -99.5% |
| Other amounts payable | 47/48 | €108,312 | €102,262 | -€6,050 | -5.6% |
| Accrued charges and deferred income | 492/3 | - | €969 | +€969 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €209 | €209 | = | 0.0% |
| Other operating charges | 640/8 | €79 | €241 | +€162 | +203.4% |
| Gross operating margin | 9900 | -€2,764 | €23,140 | +€25,904 | |
| Operating profit (loss) | 9901 | -€3,052 | €22,691 | +€25,743 | |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €12,855 | €10,892 | -€1,962 | -15.3% |
| Recurring financial charges | 65 | €12,855 | €10,892 | -€1,962 | -15.3% |
| Profit (loss) for the period before taxes | 9903 | -€15,906 | €11,798 | +€27,705 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€15,906 | €11,798 | +€27,705 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,906 | €11,798 | +€27,705 |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.