PARTNER TECHNOLOGY: what changed
Two financial 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 TECHNOLOGY
Largest movements
- Cash +€25,359
up €25,359 (+67.2%), from €37,725 to €63,084
mainly Net result for the year (+€40,946) and Current portion of long-term debt (+€11,824)
- Receivables within one year +€12,043
up €12,043 (+10.2%), from €118,434 to €130,477
of which Trade receivables: +€15,024
- Reserves +€30,000
up €30,000 (+73.1%), from €41,026 to €71,026
of which Distributable reserves: +€30,000
- Current portion of long-term debt +€11,824
up €11,824 (+199%), from €5,953 to €17,777
- Tax, wage and social debts -€10,980
down €10,980 (-50.9%), from €21,559 to €10,579
- Profit (loss) carried forward +€10,946
up €10,946 (+31.3%), from €34,952 to €45,898
- Trade debts -€9,121
down €9,121 (-27.5%), from €33,128 to €24,007
- Gross operating margin -€27,528
down €27,528 (-29.7%), from €92,636 to €65,109
- Depreciation -€8,836
down €8,836 (-83.9%), from €10,535 to €1,699
- Taxes -€3,104
down €3,104 (-14.2%), from €21,865 to €18,761
- Other operating charges -€3,047
down €3,047 (-78.7%), from €3,869 to €823
- Financial income -€1,084
down €1,084 (-85.1%), from €1,273 to €189
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.
Derived cash bridge
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 | €161,407 | €196,904 | +€35,498 | +22.0% |
| Fixed assets | 21/28 | €3,847 | €3,343 | -€504 | -13.1% |
| Tangible fixed assets | 22/27 | €2,119 | €1,615 | -€504 | -23.8% |
| Plant, machinery and equipment | 23 | €108 | - | -€108 | |
| Furniture and vehicles | 24 | €959 | €1,024 | +€65 | +6.8% |
| Other tangible fixed assets | 26 | €1,052 | €591 | -€461 | -43.8% |
| Financial fixed assets | 28 | €1,728 | €1,728 | = | 0.0% |
| Current assets | 29/58 | €157,559 | €193,561 | +€36,002 | +22.8% |
| Amounts receivable within one year | 40/41 | €118,434 | €130,477 | +€12,043 | +10.2% |
| Trade receivables | 40 | €95,665 | €110,689 | +€15,024 | +15.7% |
| Other amounts receivable | 41 | €22,769 | €19,788 | -€2,981 | -13.1% |
| Cash at bank and in hand | 54/58 | €37,725 | €63,084 | +€25,359 | +67.2% |
| Deferred charges and accrued income | 490/1 | €1,400 | - | -€1,400 | |
| Total equity and liabilities | 10/49 | €161,407 | €196,904 | +€35,498 | +22.0% |
| Equity | 10/15 | €100,767 | €141,713 | +€40,946 | +40.6% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €41,026 | €71,026 | +€30,000 | +73.1% |
| Non-distributable reserves | 130/1 | €2,479 | €2,479 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,479 | €2,479 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,000 | €8,000 | = | 0.0% |
| Distributable reserves | 133 | €30,547 | €60,547 | +€30,000 | +98.2% |
| Profit (loss) carried forward | 14 | €34,952 | €45,898 | +€10,946 | +31.3% |
| Amounts payable | 17/49 | €60,640 | €55,191 | -€5,449 | -9.0% |
| Amounts payable after more than one year | 17 | - | €2,829 | +€2,829 | |
| Financial debts | 170/4 | - | €2,829 | +€2,829 | |
| Amounts payable within one year | 42/48 | €60,640 | €52,362 | -€8,277 | -13.6% |
| Current portion of amounts payable after more than one year | 42 | €5,953 | €17,777 | +€11,824 | +199% |
| Trade debts | 44 | €33,128 | €24,007 | -€9,121 | -27.5% |
| Suppliers | 440/4 | €33,128 | €24,007 | -€9,121 | -27.5% |
| Taxes, remuneration and social security | 45 | €21,559 | €10,579 | -€10,980 | -50.9% |
| Taxes | 450/3 | €21,559 | €10,579 | -€10,980 | -50.9% |
| Non-recurring operating income | 76A | €7,075 | - | -€7,075 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,535 | €1,699 | -€8,836 | -83.9% |
| Other operating charges | 640/8 | €3,869 | €823 | -€3,047 | -78.7% |
| Gross operating margin | 9900 | €92,636 | €65,109 | -€27,528 | -29.7% |
| Operating profit (loss) | 9901 | €78,232 | €62,587 | -€15,645 | -20.0% |
| Financial income | 75/76B | €1,273 | €189 | -€1,084 | -85.1% |
| Recurring financial income | 75 | €1,273 | €189 | -€1,084 | -85.1% |
| Financial charges | 65/66B | €3,330 | €3,069 | -€261 | -7.8% |
| Recurring financial charges | 65 | €3,330 | €3,069 | -€261 | -7.8% |
| Profit (loss) for the period before taxes | 9903 | €76,175 | €59,707 | -€16,468 | -21.6% |
| Income taxes | 67/77 | €21,865 | €18,761 | -€3,104 | -14.2% |
| Profit (loss) for the period | 9904 | €54,310 | €40,946 | -€13,364 | -24.6% |
| Profit (loss) for the period to be appropriated | 9905 | €54,310 | €40,946 | -€13,364 | -24.6% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.