PartnerInFinance: 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.
PartnerInFinance
Largest movements
- Cash +€68,396
up €68,396 (+22.3%), from €307,162 to €375,558
mainly Net result for the year (+€56,890) and Depreciation (+€24,317)
- Tangible fixed assets -€22,804
down €22,804 (-35.1%), from €64,894 to €42,090
of which Furniture and vehicles: -€18,773
- Reserves +€56,500
up €56,500 (+21.7%), from €260,041 to €316,541
- Other debts -€13,525
down €13,525 (-96.6%), from €14,000 to €475
- Tax, wage and social debts +€8,136
up €8,136 (+41.5%), from €19,604 to €27,740
- Gross operating margin +€33,205
up €33,205 (+37.1%), from €89,554 to €122,759
- Taxes +€17,246
up €17,246 (+86.2%), from €20,000 to €37,246
- Financial charges +€1,826
up €1,826 (+5409.6%), from €34 to €1,859
of which Non-recurring financial charges: +€1,790
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €395,544 | €445,514 | +€49,969 | +12.6% |
| Fixed assets | 21/28 | €64,894 | €42,090 | -€22,804 | -35.1% |
| Tangible fixed assets | 22/27 | €64,894 | €42,090 | -€22,804 | -35.1% |
| Land and buildings | 22 | €17,686 | €14,931 | -€2,755 | -15.6% |
| Plant, machinery and equipment | 23 | €90 | €0 | -€90 | -100.0% |
| Furniture and vehicles | 24 | €39,056 | €20,283 | -€18,773 | -48.1% |
| Other tangible fixed assets | 26 | €8,062 | €6,876 | -€1,186 | -14.7% |
| Current assets | 29/58 | €330,650 | €403,424 | +€72,774 | +22.0% |
| Amounts receivable within one year | 40/41 | €22,517 | €24,230 | +€1,713 | +7.6% |
| Trade receivables | 40 | €22,323 | €24,230 | +€1,907 | +8.5% |
| Other amounts receivable | 41 | €194 | - | -€194 | |
| Cash at bank and in hand | 54/58 | €307,162 | €375,558 | +€68,396 | +22.3% |
| Deferred charges and accrued income | 490/1 | €971 | €3,635 | +€2,664 | +274.4% |
| Total equity and liabilities | 10/49 | €395,544 | €445,514 | +€49,969 | +12.6% |
| Equity | 10/15 | €360,408 | €417,298 | +€56,890 | +15.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €260,041 | €316,541 | +€56,500 | +21.7% |
| Distributable reserves | 133 | €260,041 | €316,541 | +€56,500 | +21.7% |
| Profit (loss) carried forward | 14 | €94,167 | €94,557 | +€390 | +0.4% |
| Amounts payable | 17/49 | €35,137 | €28,216 | -€6,921 | -19.7% |
| Amounts payable within one year | 42/48 | €35,137 | €28,216 | -€6,921 | -19.7% |
| Trade debts | 44 | €1,532 | - | -€1,532 | |
| Suppliers | 440/4 | €1,532 | - | -€1,532 | |
| Taxes, remuneration and social security | 45 | €19,604 | €27,740 | +€8,136 | +41.5% |
| Taxes | 450/3 | €19,604 | €27,740 | +€8,136 | +41.5% |
| Other amounts payable | 47/48 | €14,000 | €475 | -€13,525 | -96.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,712 | €24,317 | -€395 | -1.6% |
| Other operating charges | 640/8 | €1,997 | €2,447 | +€450 | +22.6% |
| Gross operating margin | 9900 | €89,554 | €122,759 | +€33,205 | +37.1% |
| Operating profit (loss) | 9901 | €62,846 | €95,995 | +€33,149 | +52.7% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €34 | €1,859 | +€1,826 | +5409.6% |
| Recurring financial charges | 65 | €34 | €70 | +€36 | +107.2% |
| Non-recurring financial charges | 66B | - | €1,790 | +€1,790 | |
| Profit (loss) for the period before taxes | 9903 | €62,812 | €94,137 | +€31,324 | +49.9% |
| Income taxes | 67/77 | €20,000 | €37,246 | +€17,246 | +86.2% |
| Profit (loss) for the period | 9904 | €42,812 | €56,890 | +€14,078 | +32.9% |
| Profit (loss) for the period to be appropriated | 9905 | €42,812 | €56,890 | +€14,078 | +32.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.