PARTY CTRL: 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 CTRL
Largest movements
- Cash +€3,519
up €3,519 (+65.0%), from €5,412 to €8,931
mainly Net result for the year (+€4,038) and Other debts (+€3,318)
- Receivables within one year +€3,143
up €3,143 (+564%), from €557 to €3,700
of which Trade receivables: +€3,697
- Tangible fixed assets +€1,510
up €1,510 (+66.3%), from €2,280 to €3,790
- Deferred charges and accrued income +€676
up €676 (+225%), from €301 to €977
- Reserves +€4,038
up €4,038 (+1,433%), from €282 to €4,319
- Other debts +€3,318
up €3,318 (+53.2%), from €6,234 to €9,551
- Tax, wage and social debts +€1,836
up €1,836 (+1,649%), from €111 to €1,947
- Trade debts -€584
down €584 (-95.8%), from €610 to €26
- Accrued charges and deferred income +€242
up €242 (+77.5%), from €313 to €555
- Gross operating margin +€17,855
up €17,855 (+337%), from €5,296 to €23,151
- Other operating charges +€9,468
up €9,468 (+495%), from €1,914 to €11,382
- Staff costs +€1,807
up €1,807 (+68.7%), from €2,631 to €4,438
- Depreciation +€1,388
up €1,388 (+593%), from €234 to €1,622
- Taxes +€1,369
up €1,369 (+1,251%), from €109 to €1,478
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 | €8,550 | €17,398 | +€8,849 | +104% |
| Fixed assets | 21/28 | €2,280 | €3,790 | +€1,510 | +66.3% |
| Tangible fixed assets | 22/27 | €2,280 | €3,790 | +€1,510 | +66.3% |
| Plant, machinery and equipment | 23 | €2,280 | €3,790 | +€1,510 | +66.3% |
| Current assets | 29/58 | €6,270 | €13,608 | +€7,338 | +117% |
| Amounts receivable within one year | 40/41 | €557 | €3,700 | +€3,143 | +564% |
| Trade receivables | 40 | - | €3,697 | +€3,697 | |
| Other amounts receivable | 41 | €557 | €3 | -€554 | -99.5% |
| Cash at bank and in hand | 54/58 | €5,412 | €8,931 | +€3,519 | +65.0% |
| Deferred charges and accrued income | 490/1 | €301 | €977 | +€676 | +225% |
| Total equity and liabilities | 10/49 | €8,550 | €17,398 | +€8,849 | +104% |
| Equity | 10/15 | €1,282 | €5,319 | +€4,038 | +315% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €282 | €4,319 | +€4,038 | +1,433% |
| Distributable reserves | 133 | €282 | €4,319 | +€4,038 | +1,433% |
| Amounts payable | 17/49 | €7,268 | €12,079 | +€4,811 | +66.2% |
| Amounts payable within one year | 42/48 | €6,955 | €11,524 | +€4,569 | +65.7% |
| Trade debts | 44 | €610 | €26 | -€584 | -95.8% |
| Suppliers | 440/4 | €610 | €26 | -€584 | -95.8% |
| Taxes, remuneration and social security | 45 | €111 | €1,947 | +€1,836 | +1,649% |
| Taxes | 450/3 | €111 | €1,947 | +€1,836 | +1,649% |
| Other amounts payable | 47/48 | €6,234 | €9,551 | +€3,318 | +53.2% |
| Accrued charges and deferred income | 492/3 | €313 | €555 | +€242 | +77.5% |
| Remuneration, social security and pensions | 62 | €2,631 | €4,438 | +€1,807 | +68.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €234 | €1,622 | +€1,388 | +593% |
| Other operating charges | 640/8 | €1,914 | €11,382 | +€9,468 | +495% |
| Gross operating margin | 9900 | €5,296 | €23,151 | +€17,855 | +337% |
| Operating profit (loss) | 9901 | €517 | €5,709 | +€5,192 | +1,004% |
| Financial income | 75/76B | €1 | €72 | +€70 | +5,634% |
| Recurring financial income | 75 | €1 | €72 | +€70 | +5,634% |
| Financial charges | 65/66B | €127 | €265 | +€138 | +108% |
| Recurring financial charges | 65 | €127 | €265 | +€138 | +108% |
| Profit (loss) for the period before taxes | 9903 | €391 | €5,516 | +€5,124 | +1,310% |
| Income taxes | 67/77 | €109 | €1,478 | +€1,369 | +1,251% |
| Profit (loss) for the period | 9904 | €282 | €4,038 | +€3,756 | +1,333% |
| Profit (loss) for the period to be appropriated | 9905 | €282 | €4,038 | +€3,756 | +1,333% |
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 14 October 2026 via checked.be.