PARTS4YOU: 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.
PARTS4YOU
Largest movements
- Receivables within one year +€63,597
up €63,597 (+112%), from €56,971 to €120,567
of which Trade receivables: +€63,597
- Cash +€38,864
up €38,864 (+72.5%), from €53,582 to €92,445
mainly Other debts (+€166,251) and Accrued charges and deferred income (+€71,269)
- Stocks and contracts -€7,408
down €7,408 (-20.0%), from €37,059 to €29,651
- Other debts +€166,251
new in 2025: €166,251
- Trade debts -€133,171
down €133,171 (-98.8%), from €134,827 to €1,655
- Accrued charges and deferred income +€71,269
up €71,269 (+8,685%), from €821 to €72,089
- Tax, wage and social debts -€9,616
down €9,616 (-72.1%), from €13,342 to €3,726
- Gross operating margin +€4,973
up €4,973 (+291%), from €1,707 to €6,680
- Depreciation +€3,423
up €3,423 (+306%), from €1,119 to €4,542
- Taxes +€364
new in 2025: €364
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 | €154,657 | €250,968 | +€96,311 | +62.3% |
| Fixed assets | 21/28 | €7,046 | €8,305 | +€1,259 | +17.9% |
| Intangible fixed assets | 21 | €1,646 | €809 | -€838 | -50.9% |
| Tangible fixed assets | 22/27 | €5,399 | €7,496 | +€2,097 | +38.8% |
| Plant, machinery and equipment | 23 | €5,399 | €7,496 | +€2,097 | +38.8% |
| Current assets | 29/58 | €147,611 | €242,663 | +€95,052 | +64.4% |
| Stocks and contracts in progress | 3 | €37,059 | €29,651 | -€7,408 | -20.0% |
| Stocks | 30/36 | €37,059 | €29,651 | -€7,408 | -20.0% |
| Amounts receivable within one year | 40/41 | €56,971 | €120,567 | +€63,597 | +112% |
| Trade receivables | 40 | €56,971 | €120,567 | +€63,597 | +112% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €53,582 | €92,445 | +€38,864 | +72.5% |
| Total equity and liabilities | 10/49 | €154,657 | €250,968 | +€96,311 | +62.3% |
| Equity | 10/15 | €5,667 | €7,246 | +€1,579 | +27.9% |
| Contributions | 10/11 | €4,800 | €4,800 | = | 0.0% |
| Profit (loss) carried forward | 14 | €867 | €2,446 | +€1,579 | +182% |
| Amounts payable | 17/49 | €148,990 | €243,721 | +€94,732 | +63.6% |
| Amounts payable within one year | 42/48 | €148,169 | €171,632 | +€23,463 | +15.8% |
| Trade debts | 44 | €134,827 | €1,655 | -€133,171 | -98.8% |
| Suppliers | 440/4 | €134,827 | €1,655 | -€133,171 | -98.8% |
| Taxes, remuneration and social security | 45 | €13,342 | €3,726 | -€9,616 | -72.1% |
| Taxes | 450/3 | €13,342 | €3,726 | -€9,616 | -72.1% |
| Other amounts payable | 47/48 | - | €166,251 | +€166,251 | |
| Accrued charges and deferred income | 492/3 | €821 | €72,089 | +€71,269 | +8,685% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,119 | €4,542 | +€3,423 | +306% |
| Other operating charges | 640/8 | €126 | €128 | +€2 | +1.6% |
| Gross operating margin | 9900 | €1,707 | €6,680 | +€4,973 | +291% |
| Operating profit (loss) | 9901 | €462 | €2,011 | +€1,548 | +335% |
| Financial charges | 65/66B | €31 | €67 | +€36 | +117% |
| Recurring financial charges | 65 | €31 | €67 | +€36 | +117% |
| Profit (loss) for the period before taxes | 9903 | €431 | €1,943 | +€1,512 | +351% |
| Income taxes | 67/77 | - | €364 | +€364 | |
| Profit (loss) for the period | 9904 | €431 | €1,579 | +€1,148 | +266% |
| Profit (loss) for the period to be appropriated | 9905 | €431 | €1,579 | +€1,148 | +266% |
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 15 October 2026 via checked.be.