PARTY PROFESSIONALS: 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 PROFESSIONALS
Largest movements
- Current investments -€150,000
down €150,000 (-35.5%), from €422,420 to €272,420
- Cash +€85,864
up €85,864 (+116.7%), from €73,595 to €159,459
mainly Depreciation (+€524,489) and Other debts (+€316,279)
- Tangible fixed assets -€63,884
down €63,884 (-4.1%), from €1.5m to €1.5m
of which Leasing and similar rights: -€158,420
- Other debts +€316,279
up €316,279 (+421.1%), from €75,114 to €391,393
- Debts after one year -€154,536
down €154,536 (-15.6%), from €989,269 to €834,732
- Trade debts -€149,199
down €149,199 (-31.1%), from €480,147 to €330,948
- Reserves -€118,499
down €118,499 (-17.8%), from €667,512 to €549,013
- Current portion of long-term debt -€66,161
down €66,161 (-13.1%), from €505,319 to €439,157
- Depreciation +€47,294
up €47,294 (+9.9%), from €477,195 to €524,489
- Gross operating margin +€37,247
up €37,247 (+4.3%), from €861,899 to €899,146
- Taxes +€13,132
up €13,132 (+39.7%), from €33,068 to €46,200
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 | €2,888,616 | €2,761,643 | -€126,973 | -4.4% |
| Fixed assets | 21/28 | €1,561,915 | €1,497,966 | -€63,949 | -4.1% |
| Tangible fixed assets | 22/27 | €1,548,092 | €1,484,208 | -€63,884 | -4.1% |
| Land and buildings | 22 | €6,873 | €6,212 | -€661 | -9.6% |
| Plant, machinery and equipment | 23 | €876,612 | €905,331 | +€28,720 | +3.3% |
| Furniture and vehicles | 24 | €213,335 | €279,811 | +€66,476 | +31.2% |
| Leasing and similar rights | 25 | €451,273 | €292,854 | -€158,420 | -35.1% |
| Financial fixed assets | 28 | €13,822 | €13,757 | -€65 | -0.5% |
| Current assets | 29/58 | €1,326,701 | €1,263,678 | -€63,023 | -4.8% |
| Amounts receivable within one year | 40/41 | €808,840 | €807,597 | -€1,242 | -0.2% |
| Trade receivables | 40 | €535,909 | €465,401 | -€70,508 | -13.2% |
| Other amounts receivable | 41 | €272,931 | €342,196 | +€69,266 | +25.4% |
| Current investments | 50/53 | €422,420 | €272,420 | -€150,000 | -35.5% |
| Cash at bank and in hand | 54/58 | €73,595 | €159,459 | +€85,864 | +116.7% |
| Deferred charges and accrued income | 490/1 | €21,847 | €24,202 | +€2,355 | +10.8% |
| Total equity and liabilities | 10/49 | €2,888,616 | €2,761,643 | -€126,973 | -4.4% |
| Equity | 10/15 | €691,725 | €573,227 | -€118,499 | -17.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €667,512 | €549,013 | -€118,499 | -17.8% |
| Distributable reserves | 133 | €667,512 | €549,013 | -€118,499 | -17.8% |
| Profit (loss) carried forward | 14 | €5,614 | €5,614 | = | 0.0% |
| Amounts payable | 17/49 | €2,196,891 | €2,188,417 | -€8,474 | -0.4% |
| Amounts payable after more than one year | 17 | €989,269 | €834,732 | -€154,536 | -15.6% |
| Financial debts | 170/4 | €989,269 | €834,732 | -€154,536 | -15.6% |
| Amounts payable within one year | 42/48 | €1,207,622 | €1,352,680 | +€145,058 | +12.0% |
| Current portion of amounts payable after more than one year | 42 | €505,319 | €439,157 | -€66,161 | -13.1% |
| Financial debts | 43 | €125,000 | €136,804 | +€11,804 | +9.4% |
| Other loans | 439 | €125,000 | €136,804 | +€11,804 | +9.4% |
| Trade debts | 44 | €480,147 | €330,948 | -€149,199 | -31.1% |
| Suppliers | 440/4 | €480,147 | €330,948 | -€149,199 | -31.1% |
| Taxes, remuneration and social security | 45 | €22,043 | €54,378 | +€32,335 | +146.7% |
| Taxes | 450/3 | €6,153 | €37,278 | +€31,125 | +505.9% |
| Remuneration and social security | 454/9 | €15,890 | €17,100 | +€1,210 | +7.6% |
| Other amounts payable | 47/48 | €75,114 | €391,393 | +€316,279 | +421.1% |
| Accrued charges and deferred income | 492/3 | - | €1,004 | +€1,004 | |
| Non-recurring operating income | 76A | €19,303 | €23,034 | +€3,731 | +19.3% |
| Remuneration, social security and pensions | 62 | €134,724 | €133,965 | -€759 | -0.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €477,195 | €524,489 | +€47,294 | +9.9% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,285 | -€2,285 | -€4,570 | |
| Other operating charges | 640/8 | €32,201 | €31,848 | -€353 | -1.1% |
| Non-recurring operating charges | 66A | €13,482 | - | -€13,482 | |
| Gross operating margin | 9900 | €861,899 | €899,146 | +€37,247 | +4.3% |
| Operating profit (loss) | 9901 | €202,012 | €211,130 | +€9,117 | +4.5% |
| Financial income | 75/76B | €9,647 | €14,934 | +€5,287 | +54.8% |
| Recurring financial income | 75 | €9,647 | €14,934 | +€5,287 | +54.8% |
| Financial charges | 65/66B | €74,483 | €67,607 | -€6,876 | -9.2% |
| Recurring financial charges | 65 | €74,483 | €67,607 | -€6,876 | -9.2% |
| Profit (loss) for the period before taxes | 9903 | €137,176 | €158,456 | +€21,280 | +15.5% |
| Income taxes | 67/77 | €33,068 | €46,200 | +€13,132 | +39.7% |
| Profit (loss) for the period | 9904 | €104,108 | €112,256 | +€8,148 | +7.8% |
| Profit (loss) for the period to be appropriated | 9905 | €104,108 | €112,256 | +€8,148 | +7.8% |
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 12 October 2026 via checked.be.