PARTNER HOLDING: what changed
What changed
PARTNER HOLDING
NACE 82.990, Other business support services
filed annual accounts (NBB)
Net result for the year
€857,004
2024 · €161,725+€695,280
Equity
€3.0m
2024 · €2.8m+€270,338
Cash
€24,155
2024 · €63,037-€38,882
Balance sheet total
€3.5m
2024 · €2.9m+€656,843
Largest movements
Assets
- Receivables within one year +€695,367
up €695,367 (+331%), from €209,859 to €905,226
- Cash -€38,882
down €38,882 (-61.7%), from €63,037 to €24,155
mainly Receivables within one year (-€695,367) and Contributions, distributions and other (-€586,667)
Equity and liabilities
- Other debts +€330,074
up €330,074 (+367%), from €89,926 to €420,000
- Reserves +€270,333
up €270,333 (+9.9%), from €2.7m to €3.0m
- Tax, wage and social debts +€57,408
up €57,408 (+1,644%), from €3,492 to €60,900
Income statement
- Financial income +€700,492
up €700,492 (+6,805%), from €10,294 to €710,787
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.
Result 2024
€161,725
Depreciation
+€0
Other operating charges
-€1,342
Other operating items
-€164
Financial income
+€700,492
Financial charges
+€210
Taxes
-€3,917
Result 2025
€857,004
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€548,465
Investment
-€680
Financing
-€586,667
Cash 2024
€63,037
From operations (derived)
+€548,465
Net result for the year
+€857,004
Depreciation
+€322
Receivables within one year
-€695,367
Trade debts
-€977
Tax, wage and social debts
+€57,408
Other debts
+€330,074
Investment (derived)
-€680
Investment in fixed assets (net)
-€680
Financing
-€586,667
Contributions, distributions and other
-€586,667
Cash 2025
€24,155
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €2,850,232 | €3,507,075 | +€656,843 | +23.0% |
| Fixed assets | 21/28 | €2,577,337 | €2,577,695 | +€358 | 0.0% |
| Tangible fixed assets | 22/27 | €462 | €140 | -€322 | -69.8% |
| Furniture and vehicles | 24 | €462 | €140 | -€322 | -69.8% |
| Financial fixed assets | 28 | €2,576,875 | €2,577,555 | +€680 | 0.0% |
| Affiliated companies | 280/1 | €2,576,875 | €2,577,555 | +€680 | 0.0% |
| Participating interests | 280 | €2,576,875 | €2,577,555 | +€680 | 0.0% |
| Current assets | 29/58 | €272,896 | €929,381 | +€656,485 | +241% |
| Stocks and contracts in progress | 3 | - | €0 | = | |
| Amounts receivable within one year | 40/41 | €209,859 | €905,226 | +€695,367 | +331% |
| Other amounts receivable | 41 | €209,859 | €905,226 | +€695,367 | +331% |
| Cash at bank and in hand | 54/58 | €63,037 | €24,155 | -€38,882 | -61.7% |
| Total equity and liabilities | 10/49 | €2,850,232 | €3,507,075 | +€656,843 | +23.0% |
| Equity | 10/15 | €2,755,605 | €3,025,943 | +€270,338 | +9.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €2,728,284 | €2,998,617 | +€270,333 | +9.9% |
| Distributable reserves | 133 | €2,728,284 | €2,998,617 | +€270,333 | +9.9% |
| Profit (loss) carried forward | 14 | €8,721 | €8,726 | +€4 | +0.1% |
| Amounts payable | 17/49 | €94,627 | €481,133 | +€386,505 | +408% |
| Amounts payable within one year | 42/48 | €94,627 | €481,133 | +€386,505 | +408% |
| Trade debts | 44 | €1,210 | €233 | -€977 | -80.8% |
| Suppliers | 440/4 | €1,210 | €233 | -€977 | -80.8% |
| Taxes, remuneration and social security | 45 | €3,492 | €60,900 | +€57,408 | +1,644% |
| Taxes | 450/3 | €3,492 | €60,900 | +€57,408 | +1,644% |
| Other amounts payable | 47/48 | €89,926 | €420,000 | +€330,074 | +367% |
| Operating income | 70/76A | €210,000 | €210,000 | = | 0.0% |
| Other operating income | 74 | €210,000 | €210,000 | = | 0.0% |
| Operating charges | 60/66A | €3,801 | €5,307 | +€1,506 | +39.6% |
| Services and other goods | 61 | €3,361 | €3,525 | +€164 | +4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €322 | €322 | -€0 | 0.0% |
| Other operating charges | 640/8 | €118 | €1,460 | +€1,342 | +1,137% |
| Operating profit (loss) | 9901 | €206,199 | €204,693 | -€1,506 | -0.7% |
| Financial income | 75/76B | €10,294 | €710,787 | +€700,492 | +6,805% |
| Recurring financial income | 75 | €10,294 | €710,787 | +€700,492 | +6,805% |
| Income from financial fixed assets | 750 | €1,250 | €0 | -€1,250 | -100% |
| Income from current assets | 751 | €9,044 | €710,787 | +€701,742 | +7,759% |
| Financial charges | 65/66B | €1,277 | €1,068 | -€210 | -16.4% |
| Recurring financial charges | 65 | €1,277 | €1,068 | -€210 | -16.4% |
| Debt charges | 650 | €1,127 | €516 | -€611 | -54.2% |
| Other financial charges | 652/9 | €150 | €552 | +€402 | +268% |
| Profit (loss) for the period before taxes | 9903 | €215,216 | €914,413 | +€699,196 | +325% |
| Income taxes | 67/77 | €53,492 | €57,408 | +€3,917 | +7.3% |
| Taxes | 670/3 | €53,492 | €57,408 | +€3,917 | +7.3% |
| Profit (loss) for the period | 9904 | €161,725 | €857,004 | +€695,280 | +430% |
| Profit (loss) for the period to be appropriated | 9905 | €161,725 | €857,004 | +€695,280 | +430% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.