PARTYCHEF: 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.
PARTYCHEF
Largest movements
- Tangible fixed assets -€23,198
down €23,198 (-30.8%), from €75,402 to €52,205
of which Furniture and vehicles: -€20,099
- Cash +€10,001
up €10,001 (+261%), from €3,838 to €13,839
mainly Depreciation (+€29,023) and Tax, wage and social debts (+€1,462)
- Stocks and contracts +€2,777
up €2,777 (+54.5%), from €5,101 to €7,878
- Debts after one year -€11,000
down €11,000 (-13.8%), from €80,000 to €69,000
- Tax, wage and social debts +€1,462
up €1,462 (+124%), from €1,176 to €2,637
- Trade debts +€1,058
up €1,058 (+37.2%), from €2,848 to €3,906
- Gross operating margin -€7,733
down €7,733 (-19.6%), from €39,401 to €31,667
- Financial charges -€1,967
down €1,967 (-63.1%), from €3,117 to €1,150
- Depreciation -€1,874
down €1,874 (-6.1%), from €30,897 to €29,023
- Other operating charges -€1,308
down €1,308 (-58.3%), from €2,242 to €934
- Taxes -€572
down €572 (-95.3%), from €601 to €28
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 | €88,490 | €78,927 | -€9,563 | -10.8% |
| Fixed assets | 21/28 | €75,402 | €52,205 | -€23,198 | -30.8% |
| Tangible fixed assets | 22/27 | €75,402 | €52,205 | -€23,198 | -30.8% |
| Plant, machinery and equipment | 23 | €18,424 | €15,326 | -€3,098 | -16.8% |
| Furniture and vehicles | 24 | €56,978 | €36,879 | -€20,099 | -35.3% |
| Current assets | 29/58 | €13,087 | €26,722 | +€13,635 | +104% |
| Stocks and contracts in progress | 3 | €5,101 | €7,878 | +€2,777 | +54.5% |
| Stocks | 30/36 | €5,101 | €7,878 | +€2,777 | +54.5% |
| Amounts receivable within one year | 40/41 | €4,149 | €4,602 | +€453 | +10.9% |
| Trade receivables | 40 | €3,505 | €4,349 | +€845 | +24.1% |
| Other amounts receivable | 41 | €645 | €253 | -€391 | -60.7% |
| Cash at bank and in hand | 54/58 | €3,838 | €13,839 | +€10,001 | +261% |
| Deferred charges and accrued income | 490/1 | - | €403 | +€403 | |
| Total equity and liabilities | 10/49 | €88,490 | €78,927 | -€9,563 | -10.8% |
| Equity | 10/15 | €3,044 | €2,744 | -€300 | -9.9% |
| Contributions | 10/11 | €500 | €500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €2,544 | €2,244 | -€300 | -11.8% |
| Amounts payable | 17/49 | €85,445 | €76,182 | -€9,263 | -10.8% |
| Amounts payable after more than one year | 17 | €80,000 | €69,000 | -€11,000 | -13.8% |
| Other amounts payable | 178/9 | €80,000 | €69,000 | -€11,000 | -13.8% |
| Amounts payable within one year | 42/48 | €5,445 | €7,182 | +€1,737 | +31.9% |
| Trade debts | 44 | €2,848 | €3,906 | +€1,058 | +37.2% |
| Suppliers | 440/4 | €2,848 | €3,906 | +€1,058 | +37.2% |
| Taxes, remuneration and social security | 45 | €1,176 | €2,637 | +€1,462 | +124% |
| Taxes | 450/3 | €1,176 | €2,637 | +€1,462 | +124% |
| Other amounts payable | 47/48 | €1,422 | €639 | -€783 | -55.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,897 | €29,023 | -€1,874 | -6.1% |
| Other operating charges | 640/8 | €2,242 | €934 | -€1,308 | -58.3% |
| Gross operating margin | 9900 | €39,401 | €31,667 | -€7,733 | -19.6% |
| Operating profit (loss) | 9901 | €6,262 | €1,711 | -€4,551 | -72.7% |
| Financial charges | 65/66B | €3,117 | €1,150 | -€1,967 | -63.1% |
| Recurring financial charges | 65 | €3,117 | €1,150 | -€1,967 | -63.1% |
| Profit (loss) for the period before taxes | 9903 | €3,145 | €561 | -€2,584 | -82.2% |
| Income taxes | 67/77 | €601 | €28 | -€572 | -95.3% |
| Profit (loss) for the period | 9904 | €2,544 | €533 | -€2,012 | -79.1% |
| Profit (loss) for the period to be appropriated | 9905 | €2,544 | €533 | -€2,012 | -79.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 19 October 2026 via checked.be.