PARTRANS: 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.
PARTRANS
Largest movements
- Cash -€12,779
down €12,779 (-83.6%), from €15,287 to €2,508
mainly Trade debts (-€61,127) and Tax, wage and social debts (-€3,502)
- Trade debts -€61,127
down €61,127 (-37.9%), from €161,414 to €100,287
- Profit (loss) carried forward +€38,310
up €38,310 (+22.7%), from -€169,049 to -€130,739
- Other debts +€13,754
up €13,754 (+6.7%), from €205,524 to €219,278
- Tax, wage and social debts -€3,502
down €3,502 (-73.8%), from €4,747 to €1,245
- Write-downs +€966,926
no longer reported in 2025 (was -€966,926)
- Gross operating margin +€3,700
up €3,700 (+10.2%), from €36,396 to €40,096
- Financial income +€1,921
up €1,921 (+204.7%), from €938 to €2,859
- Taxes +€966
up €966 (+692.1%), from €140 to €1,105
- Depreciation -€510
down €510 (-26.9%), from €1,897 to €1,387
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 | €218,005 | €205,440 | -€12,565 | -5.8% |
| Fixed assets | 21/28 | €3,639 | €2,251 | -€1,387 | -38.1% |
| Tangible fixed assets | 22/27 | €1,757 | €369 | -€1,387 | -79.0% |
| Plant, machinery and equipment | 23 | €139 | - | -€139 | |
| Furniture and vehicles | 24 | €1,618 | €369 | -€1,249 | -77.2% |
| Financial fixed assets | 28 | €1,882 | €1,882 | = | 0.0% |
| Current assets | 29/58 | €214,367 | €203,189 | -€11,178 | -5.2% |
| Amounts receivable within one year | 40/41 | €195,803 | €197,029 | +€1,226 | +0.6% |
| Trade receivables | 40 | €161,928 | €84,173 | -€77,755 | -48.0% |
| Other amounts receivable | 41 | €33,875 | €112,856 | +€78,981 | +233.2% |
| Cash at bank and in hand | 54/58 | €15,287 | €2,508 | -€12,779 | -83.6% |
| Deferred charges and accrued income | 490/1 | €3,277 | €3,652 | +€375 | +11.4% |
| Total equity and liabilities | 10/49 | €218,005 | €205,440 | -€12,565 | -5.8% |
| Equity | 10/15 | -€153,679 | -€115,369 | +€38,310 | +24.9% |
| Contributions | 10/11 | €15,370 | €15,370 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€169,049 | -€130,739 | +€38,310 | +22.7% |
| Amounts payable | 17/49 | €371,685 | €320,809 | -€50,876 | -13.7% |
| Amounts payable within one year | 42/48 | €371,685 | €320,809 | -€50,876 | -13.7% |
| Trade debts | 44 | €161,414 | €100,287 | -€61,127 | -37.9% |
| Suppliers | 440/4 | €161,414 | €100,287 | -€61,127 | -37.9% |
| Taxes, remuneration and social security | 45 | €4,747 | €1,245 | -€3,502 | -73.8% |
| Taxes | 450/3 | €4,747 | €1,245 | -€3,502 | -73.8% |
| Other amounts payable | 47/48 | €205,524 | €219,278 | +€13,754 | +6.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,897 | €1,387 | -€510 | -26.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€966,926 | - | +€966,926 | |
| Other operating charges | 640/8 | €1,231 | €1,567 | +€336 | +27.3% |
| Non-recurring operating charges | 66A | €966,926 | - | -€966,926 | |
| Gross operating margin | 9900 | €36,396 | €40,096 | +€3,700 | +10.2% |
| Operating profit (loss) | 9901 | €33,268 | €37,141 | +€3,873 | +11.6% |
| Financial income | 75/76B | €938 | €2,859 | +€1,921 | +204.7% |
| Recurring financial income | 75 | €938 | €2,859 | +€1,921 | +204.7% |
| Financial charges | 65/66B | €546 | €585 | +€39 | +7.1% |
| Recurring financial charges | 65 | €546 | €585 | +€39 | +7.1% |
| Profit (loss) for the period before taxes | 9903 | €33,660 | €39,415 | +€5,755 | +17.1% |
| Income taxes | 67/77 | €140 | €1,105 | +€966 | +692.1% |
| Profit (loss) for the period | 9904 | €33,521 | €38,310 | +€4,790 | +14.3% |
| Profit (loss) for the period to be appropriated | 9905 | €33,521 | €38,310 | +€4,790 | +14.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.