PARTY TOWN: 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 TOWN
Largest movements
- Receivables within one year -€16,802
down €16,802 (-64.8%), from €25,925 to €9,122
- Tangible fixed assets -€11,044
down €11,044 (-26.5%), from €41,669 to €30,626
of which Plant, machinery and equipment: -€8,170
- Cash +€2,995
up €2,995 (+10.6%), from €28,194 to €31,188
mainly Net result for the year (+€25,530) and Receivables within one year (+€16,802)
- Other debts -€16,125
down €16,125 (-38.3%), from €42,127 to €26,003
- Trade debts +€7,551
up €7,551 (+96.9%), from €7,794 to €15,345
- Advances received -€7,258
down €7,258 (-31.0%), from €23,443 to €16,185
- Tax, wage and social debts -€5,685
down €5,685 (-56.9%), from €9,991 to €4,307
of which Taxes: -€3,906
- Current portion of long-term debt -€4,177
no longer reported in 2025 (was €4,177)
- Gross operating margin +€16,859
up €16,859 (+39.7%), from €42,430 to €59,289
- Staff costs -€3,475
down €3,475 (-14.7%), from €23,599 to €20,125
- Write-downs -€2,750
no longer reported in 2025 (was €2,750)
- Depreciation +€1,188
up €1,188 (+12.1%), from €9,855 to €11,044
- Financial income +€1,024
new in 2025: €1,024
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 | €128,510 | €103,347 | -€25,163 | -19.6% |
| Fixed assets | 21/28 | €42,616 | €31,572 | -€11,044 | -25.9% |
| Tangible fixed assets | 22/27 | €41,669 | €30,626 | -€11,044 | -26.5% |
| Land and buildings | 22 | €6,860 | €4,530 | -€2,330 | -34.0% |
| Plant, machinery and equipment | 23 | €34,266 | €26,096 | -€8,170 | -23.8% |
| Furniture and vehicles | 24 | €543 | - | -€543 | |
| Financial fixed assets | 28 | €946 | €946 | = | 0.0% |
| Current assets | 29/58 | €85,894 | €71,775 | -€14,119 | -16.4% |
| Amounts receivable after more than one year | 29 | €20,000 | €20,000 | = | 0.0% |
| Other amounts receivable | 291 | €20,000 | €20,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €6,000 | €6,000 | = | 0.0% |
| Stocks | 30/36 | €6,000 | €6,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €25,925 | €9,122 | -€16,802 | -64.8% |
| Trade receivables | 40 | €25,925 | €9,122 | -€16,802 | -64.8% |
| Cash at bank and in hand | 54/58 | €28,194 | €31,188 | +€2,995 | +10.6% |
| Deferred charges and accrued income | 490/1 | €5,776 | €5,464 | -€312 | -5.4% |
| Total equity and liabilities | 10/49 | €128,510 | €103,347 | -€25,163 | -19.6% |
| Equity | 10/15 | €40,977 | €41,508 | +€530 | +1.3% |
| Contributions | 10/11 | €19,850 | €19,850 | = | 0.0% |
| Reserves | 13 | €21,127 | €21,658 | +€530 | +2.5% |
| Tax-exempt reserves | 132 | €11,900 | €11,900 | = | 0.0% |
| Distributable reserves | 133 | €9,227 | €9,758 | +€530 | +5.7% |
| Amounts payable | 17/49 | €87,533 | €61,839 | -€25,693 | -29.4% |
| Amounts payable within one year | 42/48 | €87,533 | €61,839 | -€25,693 | -29.4% |
| Current portion of amounts payable after more than one year | 42 | €4,177 | - | -€4,177 | |
| Trade debts | 44 | €7,794 | €15,345 | +€7,551 | +96.9% |
| Suppliers | 440/4 | €7,794 | €15,345 | +€7,551 | +96.9% |
| Advances received on contracts in progress | 46 | €23,443 | €16,185 | -€7,258 | -31.0% |
| Taxes, remuneration and social security | 45 | €9,991 | €4,307 | -€5,685 | -56.9% |
| Taxes | 450/3 | €6,762 | €2,856 | -€3,906 | -57.8% |
| Remuneration and social security | 454/9 | €3,230 | €1,451 | -€1,779 | -55.1% |
| Other amounts payable | 47/48 | €42,127 | €26,003 | -€16,125 | -38.3% |
| Non-recurring operating income | 76A | €2,750 | - | -€2,750 | |
| Remuneration, social security and pensions | 62 | €23,599 | €20,125 | -€3,475 | -14.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,855 | €11,044 | +€1,188 | +12.1% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,750 | - | -€2,750 | |
| Other operating charges | 640/8 | €2,409 | €2,096 | -€313 | -13.0% |
| Gross operating margin | 9900 | €42,430 | €59,289 | +€16,859 | +39.7% |
| Operating profit (loss) | 9901 | €3,816 | €26,025 | +€22,209 | +582% |
| Financial income | 75/76B | - | €1,024 | +€1,024 | |
| Recurring financial income | 75 | - | €1,024 | +€1,024 | |
| Financial charges | 65/66B | €1,609 | €1,519 | -€90 | -5.6% |
| Recurring financial charges | 65 | €1,609 | €1,519 | -€90 | -5.6% |
| Profit (loss) for the period before taxes | 9903 | €2,207 | €25,530 | +€23,323 | +1,057% |
| Profit (loss) for the period | 9904 | €2,207 | €25,530 | +€23,323 | +1,057% |
| Profit (loss) for the period to be appropriated | 9905 | €2,207 | €25,530 | +€23,323 | +1,057% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.