PARTO: 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.
PARTO
Largest movements
- Cash +€983,527
up €983,527 (+5,328%), from €18,460 to €1.0m
mainly Current investments (+€750,000) and Trade debts (+€171,312)
- Current investments -€750,000
no longer reported in 2025 (was €750,000)
- Trade debts +€171,312
up €171,312 (+79.2%), from €216,378 to €387,689
- Profit (loss) carried forward +€42,596
up €42,596 (+11.4%), from €373,838 to €416,434
- Other operating income +€21,769
up €21,769 (+7.0%), from €310,787 to €332,555
- Other operating charges +€8,027
up €8,027 (+3.2%), from €251,503 to €259,530
- Taxes +€4,873
up €4,873 (+41.7%), from €11,696 to €16,569
- Financial income +€4,759
up €4,759 (+60.5%), from €7,867 to €12,626
- Services and other goods +€323
up €323 (+0.5%), from €60,383 to €60,705
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.
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 | €2,826,382 | €3,045,731 | +€219,349 | +7.8% |
| Fixed assets | 21/28 | €2,054,992 | €2,040,709 | -€14,282 | -0.7% |
| Tangible fixed assets | 22/27 | €500,210 | €485,928 | -€14,282 | -2.9% |
| Land and buildings | 22 | €500,210 | €485,928 | -€14,282 | -2.9% |
| Financial fixed assets | 28 | €1,554,781 | €1,554,781 | = | 0.0% |
| Affiliated companies | 280/1 | €1,554,781 | €1,554,781 | = | 0.0% |
| Participating interests | 280 | €1,554,781 | €1,554,781 | = | 0.0% |
| Current assets | 29/58 | €771,390 | €1,005,021 | +€233,631 | +30.3% |
| Current investments | 50/53 | €750,000 | - | -€750,000 | |
| Other investments | 51/53 | €750,000 | - | -€750,000 | |
| Cash at bank and in hand | 54/58 | €18,460 | €1,001,988 | +€983,527 | +5,328% |
| Deferred charges and accrued income | 490/1 | €2,930 | €3,034 | +€104 | +3.5% |
| Total equity and liabilities | 10/49 | €2,826,382 | €3,045,731 | +€219,349 | +7.8% |
| Equity | 10/15 | €2,596,881 | €2,641,719 | +€44,838 | +1.7% |
| Contributions | 10/11 | €2,154,515 | €2,154,515 | = | 0.0% |
| Capital | 10 | €2,154,515 | €2,154,515 | = | 0.0% |
| Issued capital | 100 | €2,154,515 | €2,154,515 | = | 0.0% |
| Reserves | 13 | €68,528 | €70,770 | +€2,242 | +3.3% |
| Non-distributable reserves | 130/1 | €22,118 | €24,360 | +€2,242 | +10.1% |
| Legal reserve | 130 | €22,118 | €24,360 | +€2,242 | +10.1% |
| Distributable reserves | 133 | €46,410 | €46,410 | = | 0.0% |
| Profit (loss) carried forward | 14 | €373,838 | €416,434 | +€42,596 | +11.4% |
| Amounts payable | 17/49 | €229,500 | €404,012 | +€174,511 | +76.0% |
| Amounts payable within one year | 42/48 | €228,074 | €404,012 | +€175,938 | +77.1% |
| Trade debts | 44 | €216,378 | €387,689 | +€171,312 | +79.2% |
| Suppliers | 440/4 | €216,378 | €387,689 | +€171,312 | +79.2% |
| Taxes, remuneration and social security | 45 | €11,696 | €16,322 | +€4,626 | +39.6% |
| Taxes | 450/3 | €11,696 | €16,322 | +€4,626 | +39.6% |
| Accrued charges and deferred income | 492/3 | €1,427 | - | -€1,427 | |
| Operating income | 70/76A | €362,189 | €383,357 | +€21,168 | +5.8% |
| Turnover | 70 | €3,997 | €4,149 | +€152 | +3.8% |
| Other operating income | 74 | €310,787 | €332,555 | +€21,769 | +7.0% |
| Non-recurring operating income | 76A | €47,405 | €46,653 | -€752 | -1.6% |
| Operating charges | 60/66A | €326,168 | €334,518 | +€8,350 | +2.6% |
| Services and other goods | 61 | €60,383 | €60,705 | +€323 | +0.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,282 | €14,282 | = | 0.0% |
| Other operating charges | 640/8 | €251,503 | €259,530 | +€8,027 | +3.2% |
| Operating profit (loss) | 9901 | €36,020 | €48,839 | +€12,819 | +35.6% |
| Financial income | 75/76B | €7,867 | €12,626 | +€4,759 | +60.5% |
| Recurring financial income | 75 | €7,867 | €12,626 | +€4,759 | +60.5% |
| Income from current assets | 751 | €7,867 | €12,626 | +€4,759 | +60.5% |
| Financial charges | 65/66B | €62 | €59 | -€2 | -3.8% |
| Recurring financial charges | 65 | €62 | €59 | -€2 | -3.8% |
| Other financial charges | 652/9 | €62 | €59 | -€2 | -3.8% |
| Profit (loss) for the period before taxes | 9903 | €43,826 | €61,406 | +€17,581 | +40.1% |
| Income taxes | 67/77 | €11,696 | €16,569 | +€4,873 | +41.7% |
| Taxes | 670/3 | €11,696 | €16,569 | +€4,873 | +41.7% |
| Profit (loss) for the period | 9904 | €32,130 | €44,838 | +€12,708 | +39.6% |
| Profit (loss) for the period to be appropriated | 9905 | €32,130 | €44,838 | +€12,708 | +39.6% |
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 13 October 2026 via checked.be.