PARTNERSINPROCESS CONSULTING: 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.
PARTNERSINPROCESS CONSULTING
Largest movements
- Current investments -€44,590
no longer reported in 2024 (was €44,590)
- Cash +€15,312
new in 2024: €15,312
- Receivables within one year -€5,157
down €5,157 (-25.6%), from €20,157 to €15,000
of which Trade receivables: -€3,000
- Other debts -€32,936
down €32,936 (-97.4%), from €33,814 to €878
- Trade debts -€3,000
no longer reported in 2024 (was €3,000)
- Profit (loss) carried forward +€1,501
up €1,501 (+13.6%), from -€11,027 to -€9,525
- Gross operating margin +€1,000
up €1,000 (+50.0%), from €2,000 to €3,000
From the 2022 result to the 2024 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €64,748 | €30,312 | -€34,435 | -53.2% |
| Current assets | 29/58 | €64,748 | €30,312 | -€34,435 | -53.2% |
| Amounts receivable within one year | 40/41 | €20,157 | €15,000 | -€5,157 | -25.6% |
| Trade receivables | 40 | €3,000 | - | -€3,000 | |
| Other amounts receivable | 41 | €17,157 | €15,000 | -€2,157 | -12.6% |
| Current investments | 50/53 | €44,590 | - | -€44,590 | |
| Cash at bank and in hand | 54/58 | - | €15,312 | +€15,312 | |
| Total equity and liabilities | 10/49 | €64,748 | €30,312 | -€34,435 | -53.2% |
| Equity | 10/15 | €27,933 | €29,435 | +€1,501 | +5.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €20,360 | €20,360 | = | 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% |
| Distributable reserves | 133 | €18,500 | €18,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€11,027 | -€9,525 | +€1,501 | +13.6% |
| Amounts payable | 17/49 | €36,814 | €878 | -€35,936 | -97.6% |
| Amounts payable within one year | 42/48 | €36,814 | €878 | -€35,936 | -97.6% |
| Trade debts | 44 | €3,000 | - | -€3,000 | |
| Suppliers | 440/4 | €3,000 | - | -€3,000 | |
| Other amounts payable | 47/48 | €33,814 | €878 | -€32,936 | -97.4% |
| Other operating charges | 640/8 | €555 | €570 | +€16 | +2.9% |
| Gross operating margin | 9900 | €2,000 | €3,000 | +€1,000 | +50.0% |
| Operating profit (loss) | 9901 | €1,446 | €2,430 | +€984 | +68.1% |
| Financial charges | 65/66B | €153 | €153 | = | 0.0% |
| Recurring financial charges | 65 | €153 | €153 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | €1,292 | €2,276 | +€984 | +76.2% |
| Profit (loss) for the period | 9904 | €1,292 | €2,276 | +€984 | +76.2% |
| Profit (loss) for the period to be appropriated | 9905 | €1,292 | €2,276 | +€984 | +76.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.