PARTY-SERVICE: 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-SERVICE
Largest movements
- Tangible fixed assets -€264,674
down €264,674 (-74.7%), from €354,231 to €89,557
of which Land and buildings: -€325,941
- Cash +€256,210
up €256,210 (+2,144%), from €11,952 to €268,162
mainly Investment in fixed assets (net) (+€231,527) and Stocks and contracts (+€175,671)
- Stocks and contracts -€175,671
down €175,671 (-98.3%), from €178,701 to €3,030
- Receivables within one year +€111,697
up €111,697 (+237%), from €47,083 to €158,780
of which Other amounts receivable: +€125,783
- Debts after one year -€140,578
no longer reported in 2025 (was €140,578)
- Other debts +€41,868
up €41,868 (+24.4%), from €171,449 to €213,317
- Trade debts +€32,640
up €32,640 (+96.2%), from €33,940 to €66,580
- Current portion of long-term debt -€14,457
no longer reported in 2025 (was €14,457)
- Tax, wage and social debts +€8,997
up €8,997 (+41.3%), from €21,773 to €30,770
- Gross operating margin -€7,264
down €7,264 (-10.2%), from €70,957 to €63,693
- Depreciation +€6,090
up €6,090 (+22.5%), from €27,057 to €33,147
- Financial charges -€4,669
down €4,669 (-25.5%), from €18,289 to €13,619
- Taxes -€1,461
down €1,461 (-7.9%), from €18,578 to €17,117
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 | €593,733 | €521,259 | -€72,475 | -12.2% |
| Fixed assets | 21/28 | €354,231 | €89,557 | -€264,674 | -74.7% |
| Tangible fixed assets | 22/27 | €354,231 | €89,557 | -€264,674 | -74.7% |
| Land and buildings | 22 | €325,941 | - | -€325,941 | |
| Plant, machinery and equipment | 23 | €8,711 | €6,248 | -€2,463 | -28.3% |
| Furniture and vehicles | 24 | €19,580 | €83,309 | +€63,730 | +325% |
| Current assets | 29/58 | €239,502 | €431,702 | +€192,199 | +80.2% |
| Stocks and contracts in progress | 3 | €178,701 | €3,030 | -€175,671 | -98.3% |
| Stocks | 30/36 | €178,701 | €3,030 | -€175,671 | -98.3% |
| Amounts receivable within one year | 40/41 | €47,083 | €158,780 | +€111,697 | +237% |
| Trade receivables | 40 | €30,100 | €16,014 | -€14,086 | -46.8% |
| Other amounts receivable | 41 | €16,983 | €142,766 | +€125,783 | +741% |
| Cash at bank and in hand | 54/58 | €11,952 | €268,162 | +€256,210 | +2,144% |
| Deferred charges and accrued income | 490/1 | €1,767 | €1,730 | -€37 | -2.1% |
| Total equity and liabilities | 10/49 | €593,733 | €521,259 | -€72,475 | -12.2% |
| Equity | 10/15 | €211,536 | €210,592 | -€944 | -0.4% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €242,659 | €242,659 | = | 0.0% |
| Distributable reserves | 133 | €242,659 | €242,659 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€49,672 | -€50,617 | -€944 | -1.9% |
| Amounts payable | 17/49 | €382,197 | €310,667 | -€71,530 | -18.7% |
| Amounts payable after more than one year | 17 | €140,578 | - | -€140,578 | |
| Financial debts | 170/4 | €140,578 | - | -€140,578 | |
| Amounts payable within one year | 42/48 | €241,618 | €310,667 | +€69,048 | +28.6% |
| Current portion of amounts payable after more than one year | 42 | €14,457 | - | -€14,457 | |
| Trade debts | 44 | €33,940 | €66,580 | +€32,640 | +96.2% |
| Suppliers | 440/4 | €33,940 | €66,580 | +€32,640 | +96.2% |
| Taxes, remuneration and social security | 45 | €21,773 | €30,770 | +€8,997 | +41.3% |
| Taxes | 450/3 | €21,773 | €30,770 | +€8,997 | +41.3% |
| Other amounts payable | 47/48 | €171,449 | €213,317 | +€41,868 | +24.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,057 | €33,147 | +€6,090 | +22.5% |
| Other operating charges | 640/8 | €387 | €755 | +€367 | +94.8% |
| Gross operating margin | 9900 | €70,957 | €63,693 | -€7,264 | -10.2% |
| Operating profit (loss) | 9901 | €43,513 | €29,792 | -€13,721 | -31.5% |
| Financial income | 75/76B | €1 | €0 | -€1 | -61.1% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -61.1% |
| Financial charges | 65/66B | €18,289 | €13,619 | -€4,669 | -25.5% |
| Recurring financial charges | 65 | €18,289 | €13,619 | -€4,669 | -25.5% |
| Profit (loss) for the period before taxes | 9903 | €25,225 | €16,173 | -€9,052 | -35.9% |
| Income taxes | 67/77 | €18,578 | €17,117 | -€1,461 | -7.9% |
| Profit (loss) for the period | 9904 | €6,647 | -€944 | -€7,591 | |
| Profit (loss) for the period to be appropriated | 9905 | €6,647 | -€944 | -€7,591 |
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 31 October 2026 via checked.be.