PARTIUS ANALYSTS: what changed
PARTIUS ANALYSTS
Largest movements
- Receivables within one year +€12,672
up €12,672 (+17.6%), from €71,840 to €84,512
of which Other amounts receivable: +€12,007
- Tangible fixed assets -€2,970
down €2,970 (-70.5%), from €4,213 to €1,242
of which Furniture and vehicles: -€1,991
- Cash -€1,508
down €1,508 (-10.8%), from €13,958 to €12,450
mainly Contributions, distributions and other (-€42,356) and Receivables within one year (-€12,672)
- Tax, wage and social debts +€7,445
up €7,445 (+37.6%), from €19,798 to €27,243
- Trade debts +€1,581
up €1,581 (+90.7%), from €1,744 to €3,325
- Gross operating margin +€23,517
up €23,517 (+52.0%), from €45,268 to €68,785
- Taxes +€12,239
up €12,239 (+114%), from €10,741 to €22,980
- Depreciation -€4,252
down €4,252 (-58.9%), from €7,222 to €2,970
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €91,684 | €100,152 | +€8,468 | +9.2% |
| Fixed assets | 21/28 | €4,213 | €1,242 | -€2,970 | -70.5% |
| Tangible fixed assets | 22/27 | €4,213 | €1,242 | -€2,970 | -70.5% |
| Land and buildings | 22 | €1,683 | €704 | -€979 | -58.2% |
| Furniture and vehicles | 24 | €2,529 | €538 | -€1,991 | -78.7% |
| Current assets | 29/58 | €87,471 | €98,910 | +€11,439 | +13.1% |
| Amounts receivable within one year | 40/41 | €71,840 | €84,512 | +€12,672 | +17.6% |
| Trade receivables | 40 | €13,310 | €13,976 | +€666 | +5.0% |
| Other amounts receivable | 41 | €58,530 | €70,536 | +€12,007 | +20.5% |
| Cash at bank and in hand | 54/58 | €13,958 | €12,450 | -€1,508 | -10.8% |
| Deferred charges and accrued income | 490/1 | €1,674 | €1,948 | +€274 | +16.4% |
| Total equity and liabilities | 10/49 | €91,684 | €100,152 | +€8,468 | +9.2% |
| Equity | 10/15 | €70,142 | €69,585 | -€558 | -0.8% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Contributions outside capital | 11 | - | €6,197 | +€6,197 | |
| Share premium | 1100/10 | - | €6,197 | +€6,197 | |
| Reserves | 13 | €50,620 | €50,063 | -€558 | -1.1% |
| Distributable reserves | 133 | €50,620 | €50,063 | -€558 | -1.1% |
| Profit (loss) carried forward | 14 | €13,325 | €13,325 | = | 0.0% |
| Amounts payable | 17/49 | €21,542 | €30,568 | +€9,026 | +41.9% |
| Amounts payable within one year | 42/48 | €21,542 | €30,568 | +€9,026 | +41.9% |
| Trade debts | 44 | €1,744 | €3,325 | +€1,581 | +90.7% |
| Suppliers | 440/4 | €1,744 | €3,325 | +€1,581 | +90.7% |
| Taxes, remuneration and social security | 45 | €19,798 | €27,243 | +€7,445 | +37.6% |
| Taxes | 450/3 | €19,798 | €27,243 | +€7,445 | +37.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,222 | €2,970 | -€4,252 | -58.9% |
| Other operating charges | 640/8 | €747 | €707 | -€41 | -5.4% |
| Gross operating margin | 9900 | €45,268 | €68,785 | +€23,517 | +52.0% |
| Operating profit (loss) | 9901 | €37,299 | €65,108 | +€27,809 | +74.6% |
| Financial income | 75/76B | €2 | - | -€2 | |
| Recurring financial income | 75 | €2 | - | -€2 | |
| Financial charges | 65/66B | €295 | €330 | +€35 | +11.9% |
| Recurring financial charges | 65 | €295 | €330 | +€35 | +11.9% |
| Profit (loss) for the period before taxes | 9903 | €37,005 | €64,778 | +€27,773 | +75.1% |
| Income taxes | 67/77 | €10,741 | €22,980 | +€12,239 | +114% |
| Profit (loss) for the period | 9904 | €26,264 | €41,798 | +€15,534 | +59.1% |
| Profit (loss) for the period to be appropriated | 9905 | €26,264 | €41,798 | +€15,534 | +59.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.