PARTY RIDE: 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 RIDE
Largest movements
- Cash +€92,546
up €92,546 (+236%), from €39,163 to €131,709
mainly Net result for the year (+€77,552) and Depreciation (+€61,512)
- Tangible fixed assets -€19,659
down €19,659 (-11.8%), from €166,030 to €146,371
- Deferred charges and accrued income -€7,412
down €7,412 (-88.1%), from €8,411 to €999
- Receivables within one year -€3,239
down €3,239 (-32.4%), from €9,998 to €6,759
of which Other amounts receivable: -€4,007
- Profit (loss) carried forward +€77,552
up €77,552 (+49.7%), from €156,134 to €233,686
- Trade debts -€7,605
down €7,605 (-61.8%), from €12,315 to €4,711
- Tax, wage and social debts -€5,325
down €5,325 (-44.5%), from €11,972 to €6,647
of which Taxes: -€5,692
- Staff costs -€21,434
down €21,434 (-29.4%), from €72,859 to €51,425
- Gross operating margin +€11,812
up €11,812 (+5.5%), from €216,229 to €228,041
- Depreciation +€6,845
up €6,845 (+12.5%), from €54,668 to €61,512
- Taxes +€5,808
up €5,808 (+25.4%), from €22,878 to €28,686
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 | €223,601 | €286,337 | +€62,736 | +28.1% |
| Fixed assets | 21/28 | €166,030 | €146,871 | -€19,159 | -11.5% |
| Tangible fixed assets | 22/27 | €166,030 | €146,371 | -€19,659 | -11.8% |
| Furniture and vehicles | 24 | €166,030 | €146,371 | -€19,659 | -11.8% |
| Financial fixed assets | 28 | - | €500 | +€500 | |
| Current assets | 29/58 | €57,571 | €139,466 | +€81,895 | +142% |
| Amounts receivable within one year | 40/41 | €9,998 | €6,759 | -€3,239 | -32.4% |
| Trade receivables | 40 | €553 | €1,321 | +€768 | +139% |
| Other amounts receivable | 41 | €9,445 | €5,438 | -€4,007 | -42.4% |
| Cash at bank and in hand | 54/58 | €39,163 | €131,709 | +€92,546 | +236% |
| Deferred charges and accrued income | 490/1 | €8,411 | €999 | -€7,412 | -88.1% |
| Total equity and liabilities | 10/49 | €223,601 | €286,337 | +€62,736 | +28.1% |
| Equity | 10/15 | €171,134 | €248,686 | +€77,552 | +45.3% |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €156,134 | €233,686 | +€77,552 | +49.7% |
| Amounts payable | 17/49 | €52,468 | €37,651 | -€14,816 | -28.2% |
| Amounts payable within one year | 42/48 | €52,468 | €37,651 | -€14,816 | -28.2% |
| Trade debts | 44 | €12,315 | €4,711 | -€7,605 | -61.8% |
| Suppliers | 440/4 | €12,315 | €4,711 | -€7,605 | -61.8% |
| Advances received on contracts in progress | 46 | €28,180 | €26,006 | -€2,174 | -7.7% |
| Taxes, remuneration and social security | 45 | €11,972 | €6,647 | -€5,325 | -44.5% |
| Taxes | 450/3 | €6,878 | €1,186 | -€5,692 | -82.8% |
| Remuneration and social security | 454/9 | €5,094 | €5,461 | +€367 | +7.2% |
| Other amounts payable | 47/48 | - | €288 | +€288 | |
| Remuneration, social security and pensions | 62 | €72,859 | €51,425 | -€21,434 | -29.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €54,668 | €61,512 | +€6,845 | +12.5% |
| Other operating charges | 640/8 | €5,501 | €7,582 | +€2,081 | +37.8% |
| Gross operating margin | 9900 | €216,229 | €228,041 | +€11,812 | +5.5% |
| Operating profit (loss) | 9901 | €83,201 | €107,522 | +€24,321 | +29.2% |
| Financial income | 75/76B | €280 | €8 | -€272 | -97.3% |
| Recurring financial income | 75 | €280 | €8 | -€272 | -97.3% |
| Financial charges | 65/66B | €165 | €1,290 | +€1,125 | +682% |
| Recurring financial charges | 65 | €165 | €1,290 | +€1,125 | +682% |
| Profit (loss) for the period before taxes | 9903 | €83,316 | €106,239 | +€22,923 | +27.5% |
| Income taxes | 67/77 | €22,878 | €28,686 | +€5,808 | +25.4% |
| Profit (loss) for the period | 9904 | €60,437 | €77,552 | +€17,115 | +28.3% |
| Profit (loss) for the period to be appropriated | 9905 | €60,437 | €77,552 | +€17,115 | +28.3% |
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 25 October 2026 via checked.be.