PARTIMOS: 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.
PARTIMOS
Largest movements
- Cash -€21,888
down €21,888 (-22.3%), from €98,037 to €76,150
mainly Net result for the year (-€25,416) and Investment in fixed assets (net) (-€21,747)
- Tangible fixed assets +€5,731
up €5,731 (+7.7%), from €74,084 to €79,814
- Receivables within one year -€3,797
down €3,797 (-11.4%), from €33,187 to €29,391
- Profit (loss) carried forward -€25,416
down €25,416 (-31.0%), from -€82,045 to -€107,461
- Other debts +€9,351
up €9,351 (+76.1%), from €12,286 to €21,637
- Gross operating margin -€28,096
down €28,096 (-64.6%), from €43,493 to €15,397
- Taxes -€2,620
down €2,620 (-35.5%), from €7,375 to €4,755
- Financial charges -€1,995
down €1,995 (-8.9%), from €22,386 to €20,391
- Depreciation +€1,366
up €1,366 (+9.3%), from €14,650 to €16,016
- Other operating charges -€1,145
down €1,145 (-36.7%), from €3,122 to €1,977
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 | €243,408 | €224,555 | -€18,853 | -7.7% |
| Fixed assets | 21/28 | €104,084 | €109,814 | +€5,731 | +5.5% |
| Tangible fixed assets | 22/27 | €74,084 | €79,814 | +€5,731 | +7.7% |
| Furniture and vehicles | 24 | €74,084 | €79,814 | +€5,731 | +7.7% |
| Financial fixed assets | 28 | €30,000 | €30,000 | = | 0.0% |
| Current assets | 29/58 | €139,324 | €114,740 | -€24,584 | -17.6% |
| Amounts receivable within one year | 40/41 | €33,187 | €29,391 | -€3,797 | -11.4% |
| Trade receivables | 40 | €33,187 | €29,391 | -€3,797 | -11.4% |
| Cash at bank and in hand | 54/58 | €98,037 | €76,150 | -€21,888 | -22.3% |
| Deferred charges and accrued income | 490/1 | €8,100 | €9,200 | +€1,100 | +13.6% |
| Total equity and liabilities | 10/49 | €243,408 | €224,555 | -€18,853 | -7.7% |
| Equity | 10/15 | -€67,045 | -€92,461 | -€25,416 | -37.9% |
| Reserves | 13 | €15,000 | €15,000 | = | 0.0% |
| Distributable reserves | 133 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€82,045 | -€107,461 | -€25,416 | -31.0% |
| Amounts payable | 17/49 | €310,453 | €317,016 | +€6,563 | +2.1% |
| Amounts payable after more than one year | 17 | €290,227 | €290,227 | = | 0.0% |
| Financial debts | 170/4 | €290,227 | €290,227 | = | 0.0% |
| Amounts payable within one year | 42/48 | €20,225 | €26,788 | +€6,563 | +32.4% |
| Trade debts | 44 | €2,688 | €1,644 | -€1,044 | -38.8% |
| Suppliers | 440/4 | €2,688 | €1,644 | -€1,044 | -38.8% |
| Taxes, remuneration and social security | 45 | €5,251 | €3,507 | -€1,744 | -33.2% |
| Taxes | 450/3 | €5,251 | €3,507 | -€1,744 | -33.2% |
| Other amounts payable | 47/48 | €12,286 | €21,637 | +€9,351 | +76.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,650 | €16,016 | +€1,366 | +9.3% |
| Other operating charges | 640/8 | €3,122 | €1,977 | -€1,145 | -36.7% |
| Gross operating margin | 9900 | €43,493 | €15,397 | -€28,096 | -64.6% |
| Operating profit (loss) | 9901 | €25,721 | -€2,597 | -€28,317 | |
| Financial income | 75/76B | €2,274 | €2,327 | +€52 | +2.3% |
| Recurring financial income | 75 | €2,274 | €2,327 | +€52 | +2.3% |
| Financial charges | 65/66B | €22,386 | €20,391 | -€1,995 | -8.9% |
| Recurring financial charges | 65 | €22,386 | €20,391 | -€1,995 | -8.9% |
| Profit (loss) for the period before taxes | 9903 | €5,609 | -€20,661 | -€26,270 | |
| Income taxes | 67/77 | €7,375 | €4,755 | -€2,620 | -35.5% |
| Profit (loss) for the period | 9904 | -€1,766 | -€25,416 | -€23,650 | -1339.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,766 | -€25,416 | -€23,650 | -1339.2% |
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 30 September 2026 via checked.be.