Partshouse: 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.
Partshouse
Largest movements
- Receivables within one year +€53,226
up €53,226 (+147.2%), from €36,148 to €89,373
of which Trade receivables: +€29,853
- Cash +€16,390
up €16,390 (+13.9%), from €117,957 to €134,348
mainly Trade debts (+€120,599) and Depreciation (+€15,998)
- Tangible fixed assets -€13,001
down €13,001 (-52.9%), from €24,584 to €11,583
of which Leasing and similar rights: -€10,519
- Intangible fixed assets -€2,997
down €2,997 (-90.8%), from €3,300 to €304
- Trade debts +€120,599
up €120,599 (+299.5%), from €40,271 to €160,870
- Profit (loss) carried forward -€39,540
new in 2025: -€39,540
- Debts after one year -€8,982
no longer reported in 2025 (was €8,982)
- Tax, wage and social debts -€7,708
down €7,708 (-49.7%), from €15,497 to €7,789
of which Remuneration and social security: -€4,651
- Reserves -€5,019
down €5,019 (-7.4%), from €67,489 to €62,470
- Gross operating margin -€21,310
down €21,310 (-34.7%), from €61,483 to €40,173
- Staff costs +€2,800
up €2,800 (+4.5%), from €62,080 to €64,880
- Financial charges +€1,445
up €1,445 (+156.5%), from €924 to €2,369
- Financial income -€901
down €901 (-58.3%), from €1,546 to €645
- Other operating charges -€894
down €894 (-32.9%), from €2,715 to €1,821
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 | €222,311 | €272,417 | +€50,106 | +22.5% |
| Fixed assets | 21/28 | €31,837 | €15,839 | -€15,998 | -50.2% |
| Intangible fixed assets | 21 | €3,300 | €304 | -€2,997 | -90.8% |
| Tangible fixed assets | 22/27 | €24,584 | €11,583 | -€13,001 | -52.9% |
| Plant, machinery and equipment | 23 | €4,641 | €2,159 | -€2,482 | -53.5% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Leasing and similar rights | 25 | €19,943 | €9,424 | -€10,519 | -52.7% |
| Financial fixed assets | 28 | €3,953 | €3,953 | = | 0.0% |
| Current assets | 29/58 | €190,474 | €256,577 | +€66,103 | +34.7% |
| Stocks and contracts in progress | 3 | €26,486 | €24,725 | -€1,762 | -6.7% |
| Stocks | 30/36 | €26,486 | €24,725 | -€1,762 | -6.7% |
| Amounts receivable within one year | 40/41 | €36,148 | €89,373 | +€53,226 | +147.2% |
| Trade receivables | 40 | €3,050 | €32,903 | +€29,853 | +978.7% |
| Other amounts receivable | 41 | €33,098 | €56,471 | +€23,373 | +70.6% |
| Cash at bank and in hand | 54/58 | €117,957 | €134,348 | +€16,390 | +13.9% |
| Deferred charges and accrued income | 490/1 | €9,882 | €8,132 | -€1,751 | -17.7% |
| Total equity and liabilities | 10/49 | €222,311 | €272,417 | +€50,106 | +22.5% |
| Equity | 10/15 | €79,889 | €35,330 | -€44,558 | -55.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €67,489 | €62,470 | -€5,019 | -7.4% |
| Distributable reserves | 133 | €67,489 | €62,470 | -€5,019 | -7.4% |
| Profit (loss) carried forward | 14 | - | -€39,540 | -€39,540 | |
| Amounts payable | 17/49 | €142,422 | €237,086 | +€94,664 | +66.5% |
| Amounts payable after more than one year | 17 | €8,982 | - | -€8,982 | |
| Financial debts | 170/4 | €8,982 | - | -€8,982 | |
| Amounts payable within one year | 42/48 | €133,441 | €237,061 | +€103,620 | +77.7% |
| Current portion of amounts payable after more than one year | 42 | €10,663 | €8,982 | -€1,681 | -15.8% |
| Trade debts | 44 | €40,271 | €160,870 | +€120,599 | +299.5% |
| Suppliers | 440/4 | €40,271 | €160,870 | +€120,599 | +299.5% |
| Advances received on contracts in progress | 46 | €3,916 | - | -€3,916 | |
| Taxes, remuneration and social security | 45 | €15,497 | €7,789 | -€7,708 | -49.7% |
| Taxes | 450/3 | €3,056 | - | -€3,056 | |
| Remuneration and social security | 454/9 | €12,441 | €7,789 | -€4,651 | -37.4% |
| Other amounts payable | 47/48 | €63,094 | €59,420 | -€3,675 | -5.8% |
| Accrued charges and deferred income | 492/3 | - | €26 | +€26 | |
| Remuneration, social security and pensions | 62 | €62,080 | €64,880 | +€2,800 | +4.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,713 | €15,998 | -€715 | -4.3% |
| Other operating charges | 640/8 | €2,715 | €1,821 | -€894 | -32.9% |
| Gross operating margin | 9900 | €61,483 | €40,173 | -€21,310 | -34.7% |
| Operating profit (loss) | 9901 | -€20,025 | -€42,526 | -€22,501 | -112.4% |
| Financial income | 75/76B | €1,546 | €645 | -€901 | -58.3% |
| Recurring financial income | 75 | €1,546 | €645 | -€901 | -58.3% |
| Financial charges | 65/66B | €924 | €2,369 | +€1,445 | +156.5% |
| Recurring financial charges | 65 | €924 | €2,369 | +€1,445 | +156.5% |
| Profit (loss) for the period before taxes | 9903 | -€19,403 | -€44,250 | -€24,847 | -128.1% |
| Income taxes | 67/77 | €317 | €308 | -€9 | -2.9% |
| Profit (loss) for the period | 9904 | -€19,720 | -€44,558 | -€24,838 | -126.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€19,720 | -€44,558 | -€24,838 | -126.0% |
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 29 September 2026 via checked.be.