PARTY BOY: 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.
PARTY BOY
Largest movements
No asset line moved by more than 1% of the balance sheet total.
- Reserves -€2,685
down €2,685 (-1.7%), from €158,448 to €155,762
of which Distributable reserves: -€2,685
- Trade debts +€2,685
new in 2025: €2,685
- Gross operating margin -€2,685
down €2,685 (-65.7%), from -€4,086 to -€6,771
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €169,610 | €169,610 | = | 0.0% |
| Current assets | 29/58 | €169,610 | €169,610 | = | 0.0% |
| Amounts receivable after more than one year | 29 | €157,352 | €157,352 | = | 0.0% |
| Other amounts receivable | 291 | €157,352 | €157,352 | = | 0.0% |
| Deferred charges and accrued income | 490/1 | €12,258 | €12,258 | = | 0.0% |
| Total equity and liabilities | 10/49 | €169,610 | €169,610 | = | 0.0% |
| Equity | 10/15 | €165,048 | €162,362 | -€2,685 | -1.6% |
| Contributions | 10/11 | €6,600 | €6,600 | = | 0.0% |
| Reserves | 13 | €158,448 | €155,762 | -€2,685 | -1.7% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €156,588 | €153,902 | -€2,685 | -1.7% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €4,562 | €7,248 | +€2,685 | +58.9% |
| Amounts payable within one year | 42/48 | €3,562 | €6,248 | +€2,685 | +75.4% |
| Trade debts | 44 | - | €2,685 | +€2,685 | |
| Suppliers | 440/4 | - | €2,685 | +€2,685 | |
| Other amounts payable | 47/48 | €3,562 | €3,562 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,000 | = | 0.0% |
| Gross operating margin | 9900 | -€4,086 | -€6,771 | -€2,685 | -65.7% |
| Operating profit (loss) | 9901 | -€4,086 | -€6,771 | -€2,685 | -65.7% |
| Financial income | 75/76B | €4,086 | €4,086 | = | 0.0% |
| Recurring financial income | 75 | €4,086 | €4,086 | = | 0.0% |
| Profit (loss) for the period before taxes | 9903 | - | -€2,685 | -€2,685 | |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €0 | -€2,685 | -€2,685 | |
| Profit (loss) for the period to be appropriated | 9905 | €0 | -€2,685 | -€2,685 |
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 11 October 2026 via checked.be.