Partyboy: what changed
Two fiscal 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.
Partyboy
Largest movements
- Cash +€40,098
up €40,098 (+294.6%), from €13,612 to €53,710
mainly Current investments (+€20,000) and Net result for the year (+€18,137)
- Current investments -€20,000
down €20,000 (-100.0%), from €20,000 to €0
- Tangible fixed assets -€3,579
down €3,579 (-30.9%), from €11,571 to €7,991
- Receivables within one year +€2,417
up €2,417 (+59.6%), from €4,058 to €6,474
- Reserves +€17,304
up €17,304 (+66.2%), from €26,136 to €43,439
- Current portion of long-term debt -€9,060
down €9,060 (-100.0%), from €9,060 to €0
- Tax, wage and social debts +€7,658
up €7,658 (+77.1%), from €9,934 to €17,592
- Other debts +€2,511
up €2,511 (+68.7%), from €3,654 to €6,165
- Gross operating margin -€8,539
down €8,539 (-22.2%), from €38,459 to €29,920
- Taxes -€1,474
down €1,474 (-20.4%), from €7,212 to €5,738
- Depreciation +€1,310
up €1,310 (+34.3%), from €3,816 to €5,126
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 | €50,270 | €69,206 | +€18,936 | +37.7% |
| Fixed assets | 21/28 | €11,571 | €7,991 | -€3,579 | -30.9% |
| Tangible fixed assets | 22/27 | €11,571 | €7,991 | -€3,579 | -30.9% |
| Furniture and vehicles | 24 | €11,571 | €7,991 | -€3,579 | -30.9% |
| Current assets | 29/58 | €38,699 | €61,215 | +€22,515 | +58.2% |
| Amounts receivable within one year | 40/41 | €4,058 | €6,474 | +€2,417 | +59.6% |
| Trade receivables | 40 | €4,058 | €6,474 | +€2,417 | +59.6% |
| Current investments | 50/53 | €20,000 | €0 | -€20,000 | -100.0% |
| Cash at bank and in hand | 54/58 | €13,612 | €53,710 | +€40,098 | +294.6% |
| Deferred charges and accrued income | 490/1 | €1,030 | €1,030 | +€0 | 0.0% |
| Total equity and liabilities | 10/49 | €50,270 | €69,206 | +€18,936 | +37.7% |
| Equity | 10/15 | €27,136 | €44,439 | +€17,304 | +63.8% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €26,136 | €43,439 | +€17,304 | +66.2% |
| Distributable reserves | 133 | €26,136 | €43,439 | +€17,304 | +66.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €23,134 | €24,766 | +€1,632 | +7.1% |
| Amounts payable within one year | 42/48 | €23,134 | €24,766 | +€1,632 | +7.1% |
| Current portion of amounts payable after more than one year | 42 | €9,060 | €0 | -€9,060 | -100.0% |
| Financial debts | 43 | - | €68 | +€68 | |
| Credit institutions | 430/8 | - | €68 | +€68 | |
| Trade debts | 44 | €487 | €942 | +€455 | +93.4% |
| Suppliers | 440/4 | €487 | €942 | +€455 | +93.4% |
| Taxes, remuneration and social security | 45 | €9,934 | €17,592 | +€7,658 | +77.1% |
| Taxes | 450/3 | €9,934 | €17,592 | +€7,658 | +77.1% |
| Other amounts payable | 47/48 | €3,654 | €6,165 | +€2,511 | +68.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,816 | €5,126 | +€1,310 | +34.3% |
| Other operating charges | 640/8 | €513 | €529 | +€16 | +3.2% |
| Gross operating margin | 9900 | €38,459 | €29,920 | -€8,539 | -22.2% |
| Operating profit (loss) | 9901 | €34,129 | €24,264 | -€9,865 | -28.9% |
| Financial income | 75/76B | €349 | €22 | -€327 | -93.7% |
| Recurring financial income | 75 | €349 | €22 | -€327 | -93.7% |
| Financial charges | 65/66B | €272 | €412 | +€140 | +51.6% |
| Recurring financial charges | 65 | €272 | €412 | +€140 | +51.6% |
| Profit (loss) for the period before taxes | 9903 | €34,207 | €23,875 | -€10,332 | -30.2% |
| Income taxes | 67/77 | €7,212 | €5,738 | -€1,474 | -20.4% |
| Profit (loss) for the period | 9904 | €26,995 | €18,137 | -€8,858 | -32.8% |
| Profit (loss) for the period to be appropriated | 9905 | €26,995 | €18,137 | -€8,858 | -32.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.