PARTNERS GLOBE: 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 GLOBE
Largest movements
- Tangible fixed assets -€8,995
down €8,995 (-48.1%), from €18,687 to €9,692
of which Furniture and vehicles: -€7,684
- Receivables within one year +€5,874
up €5,874 (+161.4%), from €3,639 to €9,513
of which Trade receivables: +€6,065
- Profit (loss) carried forward -€14,650
down €14,650 (-30.6%), from €47,871 to €33,221
- Trade debts +€14,266
up €14,266 (+368.6%), from €3,870 to €18,136
- Tax, wage and social debts -€1,700
down €1,700 (-22.3%), from €7,605 to €5,905
- Taxes -€761
down €761 (-68.7%), from €1,107 to €346
- Gross operating margin -€593
down €593 (-15.9%), from -€3,726 to -€4,319
- Depreciation +€401
up €401 (+4.7%), from €8,594 to €8,995
- Other operating charges -€275
down €275 (-40.7%), from €674 to €400
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 | €85,222 | €82,978 | -€2,244 | -2.6% |
| Fixed assets | 21/28 | €18,966 | €10,241 | -€8,725 | -46.0% |
| Tangible fixed assets | 22/27 | €18,687 | €9,692 | -€8,995 | -48.1% |
| Plant, machinery and equipment | 23 | €3,012 | €1,702 | -€1,310 | -43.5% |
| Furniture and vehicles | 24 | €15,675 | €7,991 | -€7,684 | -49.0% |
| Financial fixed assets | 28 | €279 | €549 | +€270 | +96.8% |
| Current assets | 29/58 | €66,256 | €72,737 | +€6,481 | +9.8% |
| Amounts receivable within one year | 40/41 | €3,639 | €9,513 | +€5,874 | +161.4% |
| Trade receivables | 40 | €3,448 | €9,513 | +€6,065 | +175.9% |
| Other amounts receivable | 41 | €191 | €0 | -€191 | -100.0% |
| Cash at bank and in hand | 54/58 | €61,977 | €61,993 | +€16 | 0.0% |
| Deferred charges and accrued income | 490/1 | €640 | €1,231 | +€591 | +92.4% |
| Total equity and liabilities | 10/49 | €85,222 | €82,978 | -€2,244 | -2.6% |
| Equity | 10/15 | €68,331 | €53,681 | -€14,650 | -21.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €47,871 | €33,221 | -€14,650 | -30.6% |
| Amounts payable | 17/49 | €16,890 | €29,297 | +€12,406 | +73.5% |
| Amounts payable within one year | 42/48 | €16,890 | €29,297 | +€12,406 | +73.5% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €3,870 | €18,136 | +€14,266 | +368.6% |
| Suppliers | 440/4 | €3,870 | €18,136 | +€14,266 | +368.6% |
| Taxes, remuneration and social security | 45 | €7,605 | €5,905 | -€1,700 | -22.3% |
| Taxes | 450/3 | €7,605 | €5,905 | -€1,700 | -22.3% |
| Other amounts payable | 47/48 | €5,415 | €5,255 | -€160 | -3.0% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,594 | €8,995 | +€401 | +4.7% |
| Other operating charges | 640/8 | €674 | €400 | -€275 | -40.7% |
| Gross operating margin | 9900 | -€3,726 | -€4,319 | -€593 | -15.9% |
| Operating profit (loss) | 9901 | -€12,995 | -€13,714 | -€719 | -5.5% |
| Financial income | 75/76B | €7 | €0 | -€7 | -100.0% |
| Recurring financial income | 75 | €7 | €0 | -€7 | -100.0% |
| Financial charges | 65/66B | €553 | €590 | +€38 | +6.8% |
| Recurring financial charges | 65 | €553 | €590 | +€38 | +6.8% |
| Profit (loss) for the period before taxes | 9903 | -€13,541 | -€14,304 | -€763 | -5.6% |
| Income taxes | 67/77 | €1,107 | €346 | -€761 | -68.7% |
| Profit (loss) for the period | 9904 | -€14,648 | -€14,650 | -€3 | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,648 | -€14,650 | -€3 | 0.0% |
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 11 October 2026 via checked.be.