PARTNERS AKS: 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.
PARTNERS AKS
Largest movements
- Tangible fixed assets -€21,985
down €21,985 (-59.4%), from €37,011 to €15,027
of which Other tangible fixed assets: -€13,503
- Cash +€9,036
up €9,036 (+990%), from €913 to €9,949
mainly Net result for the year (+€58,155) and Contributions, distributions and other (+€35,760)
- Profit (loss) carried forward +€93,915
up €93,915 (+45.4%), from -€206,806 to -€112,891
- Other debts -€90,252
down €90,252 (-53.1%), from €169,989 to €79,737
- Accrued charges and deferred income -€21,713
down €21,713 (-95.0%), from €22,863 to €1,150
- Tax, wage and social debts +€8,351
up €8,351 (+104%), from €8,005 to €16,355
of which Taxes: +€6,026
- Trade debts -€3,114
down €3,114 (-10.5%), from €29,550 to €26,436
- Gross operating margin +€104,501
new in 2025: €104,501
- Staff costs +€34,723
new in 2025: €34,723
- Depreciation +€6,418
new in 2025: €6,418
- Other operating charges +€5,105
new in 2025: €5,105
From the 2024 result to the 2025 result
The net result is not in both sets of accounts; without it the difference cannot be explained line by line.
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 | €42,201 | €29,387 | -€12,814 | -30.4% |
| Fixed assets | 21/28 | €37,261 | €15,277 | -€21,985 | -59.0% |
| Tangible fixed assets | 22/27 | €37,011 | €15,027 | -€21,985 | -59.4% |
| Plant, machinery and equipment | 23 | €14,442 | €8,107 | -€6,335 | -43.9% |
| Furniture and vehicles | 24 | €4,489 | €2,343 | -€2,146 | -47.8% |
| Other tangible fixed assets | 26 | €18,080 | €4,577 | -€13,503 | -74.7% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €4,939 | €14,110 | +€9,171 | +186% |
| Stocks and contracts in progress | 3 | €4,026 | €4,161 | +€135 | +3.3% |
| Stocks | 30/36 | €4,026 | €4,161 | +€135 | +3.3% |
| Cash at bank and in hand | 54/58 | €913 | €9,949 | +€9,036 | +990% |
| Total equity and liabilities | 10/49 | €42,201 | €29,387 | -€12,814 | -30.4% |
| Equity | 10/15 | -€188,206 | -€94,291 | +€93,915 | +49.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€206,806 | -€112,891 | +€93,915 | +45.4% |
| Amounts payable | 17/49 | €230,407 | €123,678 | -€106,729 | -46.3% |
| Amounts payable within one year | 42/48 | €207,544 | €122,528 | -€85,015 | -41.0% |
| Trade debts | 44 | €29,550 | €26,436 | -€3,114 | -10.5% |
| Suppliers | 440/4 | €29,550 | €26,436 | -€3,114 | -10.5% |
| Taxes, remuneration and social security | 45 | €8,005 | €16,355 | +€8,351 | +104% |
| Taxes | 450/3 | €4,262 | €10,289 | +€6,026 | +141% |
| Remuneration and social security | 454/9 | €3,742 | €6,067 | +€2,324 | +62.1% |
| Other amounts payable | 47/48 | €169,989 | €79,737 | -€90,252 | -53.1% |
| Accrued charges and deferred income | 492/3 | €22,863 | €1,150 | -€21,713 | -95.0% |
| Remuneration, social security and pensions | 62 | - | €34,723 | +€34,723 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €6,418 | +€6,418 | |
| Other operating charges | 640/8 | - | €5,105 | +€5,105 | |
| Gross operating margin | 9900 | - | €104,501 | +€104,501 | |
| Operating profit (loss) | 9901 | - | €58,255 | +€58,255 | |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | - | €100 | +€100 | |
| Recurring financial charges | 65 | - | €100 | +€100 | |
| Profit (loss) for the period before taxes | 9903 | - | €58,155 | +€58,155 | |
| Profit (loss) for the period | 9904 | - | €58,155 | +€58,155 | |
| Profit (loss) for the period to be appropriated | 9905 | - | €58,155 | +€58,155 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.