PARTNERS UNION: 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 UNION
Largest movements
- Receivables within one year +€44,285
up €44,285 (+118.1%), from €37,500 to €81,785
of which Trade receivables: +€44,285
- Cash -€6,981
down €6,981 (-21.1%), from €33,041 to €26,061
mainly Receivables within one year (-€44,285) and Other debts (-€6,700)
- Stocks and contracts +€5,222
up €5,222 (+33.8%), from €15,430 to €20,652
- Advances received +€36,416
up €36,416 (+80.3%), from €45,369 to €81,784
- Trade debts +€7,883
up €7,883 (+3303.2%), from €239 to €8,122
- Other debts -€6,700
down €6,700 (-9.0%), from €74,416 to €67,716
- Profit (loss) carried forward +€3,431
up €3,431 (+9.2%), from -€37,445 to -€34,014
- Tax, wage and social debts +€1,497
up €1,497 (+145.9%), from €1,026 to €2,523
of which Taxes: +€1,497
- Turnover +€21,928
up €21,928 (+33.9%), from €64,695 to €86,623
- Purchases and services +€16,926
up €16,926 (+26.1%), from €64,879 to €81,805
- Gross operating margin +€5,001
up €5,001, from -€184 to €4,818
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 | €89,804 | €132,331 | +€42,527 | +47.4% |
| Fixed assets | 21/28 | €3,833 | €3,833 | = | 0.0% |
| Tangible fixed assets | 22/27 | €983 | €983 | = | 0.0% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €983 | €983 | = | 0.0% |
| Financial fixed assets | 28 | €2,850 | €2,850 | = | 0.0% |
| Current assets | 29/58 | €85,971 | €128,498 | +€42,527 | +49.5% |
| Stocks and contracts in progress | 3 | €15,430 | €20,652 | +€5,222 | +33.8% |
| Stocks | 30/36 | €15,430 | €20,652 | +€5,222 | +33.8% |
| Amounts receivable within one year | 40/41 | €37,500 | €81,785 | +€44,285 | +118.1% |
| Trade receivables | 40 | €37,500 | €81,785 | +€44,285 | +118.1% |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €33,041 | €26,061 | -€6,981 | -21.1% |
| Total equity and liabilities | 10/49 | €89,804 | €132,331 | +€42,527 | +47.4% |
| Equity | 10/15 | -€31,245 | -€27,814 | +€3,431 | +11.0% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€37,445 | -€34,014 | +€3,431 | +9.2% |
| Amounts payable | 17/49 | €121,050 | €160,145 | +€39,095 | +32.3% |
| Amounts payable within one year | 42/48 | €121,050 | €160,145 | +€39,095 | +32.3% |
| Trade debts | 44 | €239 | €8,122 | +€7,883 | +3303.2% |
| Suppliers | 440/4 | €239 | €8,122 | +€7,883 | +3303.2% |
| Advances received on contracts in progress | 46 | €45,369 | €81,784 | +€36,416 | +80.3% |
| Taxes, remuneration and social security | 45 | €1,026 | €2,523 | +€1,497 | +145.9% |
| Taxes | 450/3 | €1,026 | €2,523 | +€1,497 | +145.9% |
| Remuneration and social security | 454/9 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €74,416 | €67,716 | -€6,700 | -9.0% |
| Turnover | 70 | €64,695 | €86,623 | +€21,928 | +33.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €64,879 | €81,805 | +€16,926 | +26.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €414 | - | -€414 | |
| Other operating charges | 640/8 | €750 | €408 | -€342 | -45.7% |
| Non-recurring operating charges | 66A | €50 | - | -€50 | |
| Gross operating margin | 9900 | -€184 | €4,818 | +€5,001 | |
| Operating profit (loss) | 9901 | -€1,397 | €4,410 | +€5,807 | |
| Financial charges | 65/66B | €843 | €979 | +€136 | +16.1% |
| Recurring financial charges | 65 | €843 | €979 | +€136 | +16.1% |
| Profit (loss) for the period before taxes | 9903 | -€2,240 | €3,431 | +€5,672 | |
| Profit (loss) for the period | 9904 | -€2,240 | €3,431 | +€5,672 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,240 | €3,431 | +€5,672 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.