PARTNERDIS: 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.
What changed
PARTNERDIS
NACE 47.110, Non-specialised retail sale with food, beverages or tobacco predominating
financial year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€270,569
2024 · €509,286-€238,717
Equity
€3.2m
2024 · €2.9m+€270,570
Cash
€1.0m
2024 · €977,584+€29,998
Balance sheet total
€4.4m
2024 · €4.2m+€209,611
Largest movements
Assets
- Tangible fixed assets +€235,640
up €235,640 (+25.8%), from €913,554 to €1.1m
of which Land and buildings: +€421,907
Equity and liabilities
- Reserves +€270,570
up €270,570 (+9.3%), from €2.9m to €3.2m
of which Distributable reserves: +€270,570
- Trade debts -€127,415
down €127,415 (-26.4%), from €481,879 to €354,464
- Debts after one year +€73,841
up €73,841 (+17.5%), from €421,983 to €495,824
Income statement
- Turnover -€537,142
down €537,142 (-4.6%), from €11.7m to €11.2m
- Goods and materials -€421,678
down €421,678 (-4.7%), from €8.9m to €8.5m
of which Purchases: -€461,994
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.
Result 2024
€509,286
Turnover
-€537,142
Other operating income
+€8,426
Goods and materials
+€421,678
Services and other goods
-€45,598
Staff costs
-€64,556
Depreciation
-€104,480
Other operating charges
+€405
Other operating items
-€3,477
Financial income
+€1,334
Financial charges
+€7,405
Taxes
+€77,289
Result 2025
€270,569
Cash bridge derived
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.
From operations
+€438,410
Investment
-€515,757
Financing
+€107,345
Cash 2024
€977,584
From operations (derived)
+€438,410
Net result for the year
+€270,569
Depreciation
+€330,114
Stocks and contracts
-€5,323
Receivables within one year
+€27,161
Deferred charges and accrued income
-€15,808
Trade debts
-€127,415
Tax, wage and social debts
-€40,817
Smaller working-capital items
-€71
Investment (derived)
-€515,757
Investment in fixed assets (net)
-€515,757
Financing
+€107,345
Debts after one year
+€73,841
Current portion of long-term debt
+€33,503
Contributions, distributions and other
+€0
Cash 2025
€1.0m
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €4,163,257 | €4,372,868 | +€209,611 | +5.0% |
| Formation expenses | 20 | €31,321 | €0 | -€31,321 | -100.0% |
| Fixed assets | 21/28 | €1,947,940 | €2,164,904 | +€216,964 | +11.1% |
| Intangible fixed assets | 21 | €111,916 | €93,240 | -€18,676 | -16.7% |
| Tangible fixed assets | 22/27 | €913,554 | €1,149,194 | +€235,640 | +25.8% |
| Land and buildings | 22 | €417,859 | €839,766 | +€421,907 | +101.0% |
| Plant, machinery and equipment | 23 | €340,021 | €178,777 | -€161,244 | -47.4% |
| Furniture and vehicles | 24 | €155,674 | €130,651 | -€25,023 | -16.1% |
| Financial fixed assets | 28 | €922,470 | €922,470 | -€0 | 0.0% |
| Affiliated companies | 280/1 | €920,000 | €920,000 | = | 0.0% |
| Participating interests | 280 | €920,000 | €920,000 | = | 0.0% |
| Other financial fixed assets | 284/8 | €2,470 | €2,470 | -€0 | 0.0% |
| Amounts receivable and cash guarantees | 285/8 | €2,470 | €2,470 | -€0 | 0.0% |
| Current assets | 29/58 | €2,183,996 | €2,207,964 | +€23,968 | +1.1% |
| Stocks and contracts in progress | 3 | €467,085 | €472,408 | +€5,323 | +1.1% |
| Stocks | 30/36 | €467,085 | €472,408 | +€5,323 | +1.1% |
| Goods purchased for resale | 34 | €467,085 | €472,408 | +€5,323 | +1.1% |
| Amounts receivable within one year | 40/41 | €695,754 | €668,593 | -€27,161 | -3.9% |
| Trade receivables | 40 | €188,322 | €78,949 | -€109,373 | -58.1% |
| Other amounts receivable | 41 | €507,432 | €589,644 | +€82,212 | +16.2% |
| Cash at bank and in hand | 54/58 | €977,584 | €1,007,582 | +€29,998 | +3.1% |
| Deferred charges and accrued income | 490/1 | €43,573 | €59,381 | +€15,808 | +36.3% |
| Total equity and liabilities | 10/49 | €4,163,257 | €4,372,868 | +€209,611 | +5.0% |
| Equity | 10/15 | €2,937,823 | €3,208,393 | +€270,570 | +9.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Contributions outside capital | 11 | - | €18,600 | +€18,600 | |
| Other | 1109/19 | - | €18,600 | +€18,600 | |
| Reserves | 13 | €2,919,223 | €3,189,793 | +€270,570 | +9.3% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Legal reserve | 130 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | - | €1,860 | +€1,860 | |
| Distributable reserves | 133 | €2,917,363 | €3,187,933 | +€270,570 | +9.3% |
| Amounts payable | 17/49 | €1,225,434 | €1,164,475 | -€60,959 | -5.0% |
| Amounts payable after more than one year | 17 | €421,983 | €495,824 | +€73,841 | +17.5% |
| Financial debts | 170/4 | €421,983 | €495,824 | +€73,841 | +17.5% |
| Subordinated loans | 170 | €421,983 | €495,824 | +€73,841 | +17.5% |
| Amounts payable within one year | 42/48 | €793,721 | €659,024 | -€134,697 | -17.0% |
| Current portion of amounts payable after more than one year | 42 | €187,656 | €221,159 | +€33,503 | +17.9% |
| Trade debts | 44 | €481,879 | €354,464 | -€127,415 | -26.4% |
| Suppliers | 440/4 | €481,879 | €354,464 | -€127,415 | -26.4% |
| Taxes, remuneration and social security | 45 | €124,109 | €83,292 | -€40,817 | -32.9% |
| Taxes | 450/3 | €34,465 | - | -€34,465 | |
| Remuneration and social security | 454/9 | €89,644 | €83,292 | -€6,352 | -7.1% |
| Other amounts payable | 47/48 | €77 | €109 | +€32 | +40.9% |
| Accrued charges and deferred income | 492/3 | €9,730 | €9,628 | -€102 | -1.0% |
| Operating income | 70/76A | €11,881,503 | €11,352,787 | -€528,717 | -4.4% |
| Turnover | 70 | €11,701,598 | €11,164,456 | -€537,142 | -4.6% |
| Other operating income | 74 | €179,905 | €188,331 | +€8,426 | +4.7% |
| Operating charges | 60/66A | €11,157,247 | €10,953,275 | -€203,972 | -1.8% |
| Goods for resale, raw materials and consumables | 60 | €8,916,336 | €8,494,658 | -€421,678 | -4.7% |
| Purchases | 600/8 | €8,961,975 | €8,499,981 | -€461,994 | -5.2% |
| Change in stocks: decrease (increase) | 609 | -€45,639 | -€5,323 | +€40,316 | +88.3% |
| Services and other goods | 61 | €566,854 | €612,452 | +€45,598 | +8.0% |
| Remuneration, social security and pensions | 62 | €1,396,206 | €1,460,762 | +€64,556 | +4.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €225,634 | €330,114 | +€104,480 | +46.3% |
| Other operating charges | 640/8 | €51,592 | €51,187 | -€405 | -0.8% |
| Non-recurring operating charges | 66A | €625 | €4,102 | +€3,477 | +556.4% |
| Operating profit (loss) | 9901 | €724,256 | €399,512 | -€324,744 | -44.8% |
| Financial income | 75/76B | €11,482 | €12,816 | +€1,334 | +11.6% |
| Recurring financial income | 75 | €11,482 | €12,816 | +€1,334 | +11.6% |
| Income from current assets | 751 | €9,404 | €11,186 | +€1,782 | +18.9% |
| Other financial income | 752/9 | €2,078 | €1,630 | -€448 | -21.6% |
| Financial charges | 65/66B | €51,409 | €44,004 | -€7,405 | -14.4% |
| Recurring financial charges | 65 | €51,409 | €44,004 | -€7,405 | -14.4% |
| Debt charges | 650 | €51,225 | €43,926 | -€7,299 | -14.2% |
| Other financial charges | 652/9 | €184 | €78 | -€106 | -57.6% |
| Profit (loss) for the period before taxes | 9903 | €684,329 | €368,324 | -€316,005 | -46.2% |
| Income taxes | 67/77 | €175,043 | €97,754 | -€77,289 | -44.2% |
| Taxes | 670/3 | €175,043 | €97,754 | -€77,289 | -44.2% |
| Profit (loss) for the period | 9904 | €509,286 | €270,569 | -€238,717 | -46.9% |
| Profit (loss) for the period to be appropriated | 9905 | €509,286 | €270,569 | -€238,717 | -46.9% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.