PARTITIO: 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.
PARTITIO
Largest movements
- Cash +€77,770
up €77,770 (+92.3%), from €84,260 to €162,030
mainly Net result for the year (+€66,286) and Tax, wage and social debts (+€13,314)
- Receivables within one year +€2,162
up €2,162 (+410.0%), from €527 to €2,690
of which Other amounts receivable: +€1,777
- Profit (loss) carried forward +€66,286
up €66,286 (+129.7%), from €51,089 to €117,375
- Tax, wage and social debts +€13,314
up €13,314 (+47.6%), from €27,981 to €41,296
- Gross operating margin +€16,105
up €16,105 (+23.6%), from €68,310 to €84,416
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 | €85,070 | €165,003 | +€79,933 | +94.0% |
| Current assets | 29/58 | €85,070 | €165,003 | +€79,933 | +94.0% |
| Amounts receivable within one year | 40/41 | €527 | €2,690 | +€2,162 | +410.0% |
| Trade receivables | 40 | - | €386 | +€386 | |
| Other amounts receivable | 41 | €527 | €2,304 | +€1,777 | +336.9% |
| Cash at bank and in hand | 54/58 | €84,260 | €162,030 | +€77,770 | +92.3% |
| Deferred charges and accrued income | 490/1 | €282 | €282 | = | 0.0% |
| Total equity and liabilities | 10/49 | €85,070 | €165,003 | +€79,933 | +94.0% |
| Equity | 10/15 | €56,089 | €122,375 | +€66,286 | +118.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €51,089 | €117,375 | +€66,286 | +129.7% |
| Amounts payable | 17/49 | €28,981 | €42,628 | +€13,647 | +47.1% |
| Amounts payable within one year | 42/48 | €28,981 | €42,628 | +€13,647 | +47.1% |
| Trade debts | 44 | €1,000 | €1,332 | +€332 | +33.2% |
| Suppliers | 440/4 | €1,000 | €1,332 | +€332 | +33.2% |
| Taxes, remuneration and social security | 45 | €27,981 | €41,296 | +€13,314 | +47.6% |
| Taxes | 450/3 | €27,981 | €41,296 | +€13,314 | +47.6% |
| Other operating charges | 640/8 | - | €772 | +€772 | |
| Gross operating margin | 9900 | €68,310 | €84,416 | +€16,105 | +23.6% |
| Operating profit (loss) | 9901 | €68,310 | €83,644 | +€15,333 | +22.4% |
| Financial income | 75/76B | €15 | €78 | +€63 | +433.4% |
| Recurring financial income | 75 | €15 | €78 | +€63 | +433.4% |
| Financial charges | 65/66B | - | €92 | +€92 | |
| Recurring financial charges | 65 | - | €92 | +€92 | |
| Profit (loss) for the period before taxes | 9903 | €68,325 | €83,630 | +€15,305 | +22.4% |
| Income taxes | 67/77 | €17,236 | €17,344 | +€108 | +0.6% |
| Profit (loss) for the period | 9904 | €51,089 | €66,286 | +€15,197 | +29.7% |
| Profit (loss) for the period to be appropriated | 9905 | €51,089 | €66,286 | +€15,197 | +29.7% |
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 28 September 2026 via checked.be.