Partscare Holding: what changed
Partscare Holding
Largest movements
- Cash +€337,797
up €337,797 (+357%), from €94,550 to €432,348
mainly Stocks and contracts (+€206,840) and Contributions, distributions and other (+€175,318)
- Stocks and contracts -€206,840
down €206,840 (-60.9%), from €339,378 to €132,538
- Receivables within one year -€128,166
down €128,166 (-36.7%), from €348,865 to €220,698
of which Trade receivables: -€130,884
- Trade debts -€306,174
down €306,174 (-78.8%), from €388,520 to €82,346
- Contributions +€177,000
up €177,000 (+72.8%), from €243,000 to €420,000
- Current portion of long-term debt +€165,944
up €165,944 (+264%), from €62,949 to €228,894
- Debts after one year -€43,894
down €43,894 (-17.6%), from €249,211 to €205,317
- Financial charges -€6,870
down €6,870 (-11.0%), from €62,519 to €55,649
- Other operating charges +€3,068
up €3,068 (+148%), from €2,072 to €5,140
- Financial income -€2,737
down €2,737 (-24.3%), from €11,262 to €8,525
- Gross operating margin +€2,018
up €2,018 (+2.8%), from €71,498 to €73,516
- Taxes +€1,404
up €1,404 (+59.1%), from €2,374 to €3,777
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €987,857 | €987,384 | -€473 | 0.0% |
| Fixed assets | 21/28 | €25,065 | €22,060 | -€3,005 | -12.0% |
| Tangible fixed assets | 22/27 | €25,065 | €22,060 | -€3,005 | -12.0% |
| Plant, machinery and equipment | 23 | €25,065 | €22,060 | -€3,005 | -12.0% |
| Current assets | 29/58 | €962,792 | €965,324 | +€2,532 | +0.3% |
| Stocks and contracts in progress | 3 | €339,378 | €132,538 | -€206,840 | -60.9% |
| Stocks | 30/36 | €339,378 | €132,538 | -€206,840 | -60.9% |
| Amounts receivable within one year | 40/41 | €348,865 | €220,698 | -€128,166 | -36.7% |
| Trade receivables | 40 | €304,689 | €173,805 | -€130,884 | -43.0% |
| Other amounts receivable | 41 | €44,175 | €46,893 | +€2,718 | +6.2% |
| Cash at bank and in hand | 54/58 | €94,550 | €432,348 | +€337,797 | +357% |
| Deferred charges and accrued income | 490/1 | €179,999 | €179,740 | -€259 | -0.1% |
| Total equity and liabilities | 10/49 | €987,857 | €987,384 | -€473 | 0.0% |
| Equity | 10/15 | €266,314 | €448,043 | +€181,730 | +68.2% |
| Contributions | 10/11 | €243,000 | €420,000 | +€177,000 | +72.8% |
| Reserves | 13 | €568 | €568 | = | 0.0% |
| Non-distributable reserves | 130/1 | €568 | €568 | = | 0.0% |
| Reserves not available under the articles | 1311 | €568 | €568 | = | 0.0% |
| Profit (loss) carried forward | 14 | €22,746 | €27,475 | +€4,730 | +20.8% |
| Amounts payable | 17/49 | €721,543 | €539,341 | -€182,202 | -25.3% |
| Amounts payable after more than one year | 17 | €249,211 | €205,317 | -€43,894 | -17.6% |
| Financial debts | 170/4 | €249,211 | €205,317 | -€43,894 | -17.6% |
| Amounts payable within one year | 42/48 | €472,333 | €334,024 | -€138,309 | -29.3% |
| Current portion of amounts payable after more than one year | 42 | €62,949 | €228,894 | +€165,944 | +264% |
| Trade debts | 44 | €388,520 | €82,346 | -€306,174 | -78.8% |
| Suppliers | 440/4 | €388,520 | €82,346 | -€306,174 | -78.8% |
| Taxes, remuneration and social security | 45 | €17,257 | €19,178 | +€1,921 | +11.1% |
| Taxes | 450/3 | €14,229 | €18,007 | +€3,778 | +26.6% |
| Remuneration and social security | 454/9 | €3,028 | €1,171 | -€1,857 | -61.3% |
| Other amounts payable | 47/48 | €3,606 | €3,606 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,863 | €11,063 | +€1,200 | +12.2% |
| Other operating charges | 640/8 | €2,072 | €5,140 | +€3,068 | +148% |
| Gross operating margin | 9900 | €71,498 | €73,516 | +€2,018 | +2.8% |
| Operating profit (loss) | 9901 | €59,563 | €57,314 | -€2,249 | -3.8% |
| Financial income | 75/76B | €11,262 | €8,525 | -€2,737 | -24.3% |
| Recurring financial income | 75 | €11,262 | €8,525 | -€2,737 | -24.3% |
| Financial charges | 65/66B | €62,519 | €55,649 | -€6,870 | -11.0% |
| Recurring financial charges | 65 | €62,519 | €55,649 | -€6,870 | -11.0% |
| Profit (loss) for the period before taxes | 9903 | €8,306 | €10,189 | +€1,883 | +22.7% |
| Income taxes | 67/77 | €2,374 | €3,777 | +€1,404 | +59.1% |
| Profit (loss) for the period | 9904 | €5,933 | €6,412 | +€479 | +8.1% |
| Profit (loss) for the period to be appropriated | 9905 | €5,933 | €6,412 | +€479 | +8.1% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 3 November 2026 via checked.be.