Partner Alliance Solution: 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.
Partner Alliance Solution
Largest movements
- Receivables within one year +€131,923
up €131,923 (+428.9%), from €30,758 to €162,681
of which Other amounts receivable: +€135,094
- Cash +€11,145
up €11,145 (+386.0%), from €2,887 to €14,032
- Tangible fixed assets -€2,511
down €2,511 (-7.8%), from €32,157 to €29,646
of which Other tangible fixed assets: -€5,583
- Other debts +€136,043
up €136,043 (+50.0%), from €271,838 to €407,881
- Profit (loss) carried forward +€5,963
up €5,963 (+2.6%), from -€229,578 to -€223,615
- Other operating charges -€39,024
down €39,024 (-98.5%), from €39,608 to €584
- Depreciation +€2,545
up €2,545 (+73.2%), from €3,478 to €6,024
- Gross operating margin -€739
down €739 (-4.9%), from €15,174 to €14,435
- Financial charges -€308
down €308 (-71.1%), from €434 to €126
From the 2022 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €66,198 | €206,755 | +€140,557 | +212.3% |
| Fixed assets | 21/28 | €32,157 | €29,646 | -€2,511 | -7.8% |
| Tangible fixed assets | 22/27 | €32,157 | €29,646 | -€2,511 | -7.8% |
| Land and buildings | 22 | €2,126 | €4,999 | +€2,874 | +135.2% |
| Furniture and vehicles | 24 | €4,823 | €5,021 | +€198 | +4.1% |
| Other tangible fixed assets | 26 | €25,209 | €19,626 | -€5,583 | -22.1% |
| Current assets | 29/58 | €34,041 | €177,109 | +€143,068 | +420.3% |
| Amounts receivable within one year | 40/41 | €30,758 | €162,681 | +€131,923 | +428.9% |
| Trade receivables | 40 | €19,457 | €16,286 | -€3,171 | -16.3% |
| Other amounts receivable | 41 | €11,301 | €146,395 | +€135,094 | +1195.4% |
| Cash at bank and in hand | 54/58 | €2,887 | €14,032 | +€11,145 | +386.0% |
| Deferred charges and accrued income | 490/1 | €396 | €396 | = | 0.0% |
| Total equity and liabilities | 10/49 | €66,198 | €206,755 | +€140,557 | +212.3% |
| Equity | 10/15 | -€209,578 | -€203,615 | +€5,963 | +2.8% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | - | -€20,000 | |
| Issued capital | 100 | €20,000 | - | -€20,000 | |
| Profit (loss) carried forward | 14 | -€229,578 | -€223,615 | +€5,963 | +2.6% |
| Amounts payable | 17/49 | €275,776 | €410,370 | +€134,594 | +48.8% |
| Amounts payable within one year | 42/48 | €275,240 | €409,999 | +€134,759 | +49.0% |
| Trade debts | 44 | €205 | €360 | +€155 | +75.7% |
| Suppliers | 440/4 | €205 | €360 | +€155 | +75.7% |
| Taxes, remuneration and social security | 45 | €3,197 | €1,758 | -€1,439 | -45.0% |
| Taxes | 450/3 | €3,197 | €1,758 | -€1,439 | -45.0% |
| Other amounts payable | 47/48 | €271,838 | €407,881 | +€136,043 | +50.0% |
| Accrued charges and deferred income | 492/3 | €536 | €371 | -€165 | -30.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,478 | €6,024 | +€2,545 | +73.2% |
| Other operating charges | 640/8 | €39,608 | €584 | -€39,024 | -98.5% |
| Non-recurring operating charges | 66A | €62 | - | -€62 | |
| Gross operating margin | 9900 | €15,174 | €14,435 | -€739 | -4.9% |
| Operating profit (loss) | 9901 | -€27,973 | €7,827 | +€35,801 | |
| Financial charges | 65/66B | €434 | €126 | -€308 | -71.1% |
| Recurring financial charges | 65 | €434 | €126 | -€308 | -71.1% |
| Profit (loss) for the period before taxes | 9903 | -€28,407 | €7,702 | +€36,109 | |
| Profit (loss) for the period | 9904 | -€28,407 | €7,702 | +€36,109 | |
| Profit (loss) for the period to be appropriated | 9905 | -€28,407 | €7,702 | +€36,109 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.