PARTYCUBES: 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.
PARTYCUBES
Largest movements
- Tangible fixed assets -€10,306
down €10,306 (-18.0%), from €57,330 to €47,023
of which Furniture and vehicles: -€5,500
- Cash -€3,547
down €3,547 (-75.7%), from €4,689 to €1,141
mainly Investment in fixed assets (net) (-€13,058) and Net result for the year (-€11,488)
- Receivables within one year -€1,197
down €1,197 (-92.2%), from €1,299 to €101
- Profit (loss) carried forward -€11,488
down €11,488 (-69.2%), from -€16,596 to -€28,085
- Debts after one year -€10,794
down €10,794 (-33.7%), from €32,075 to €21,281
- Advances received +€3,900
up €3,900 (+136.2%), from €2,863 to €6,763
- Other debts +€2,512
up €2,512 (+8.2%), from €30,474 to €32,986
- Current portion of long-term debt +€1,259
up €1,259 (+13.2%), from €9,535 to €10,794
- Gross operating margin +€9,130
up €9,130 (+150.6%), from €6,064 to €15,194
- Depreciation +€6,680
up €6,680 (+40.0%), from €16,684 to €23,365
- Financial charges -€3,169
down €3,169 (-57.2%), from €5,543 to €2,374
- Other operating charges +€305
up €305 (+41.3%), from €739 to €1,044
- Financial income -€206
down €206 (-67.3%), from €306 to €100
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 | €63,317 | €48,266 | -€15,051 | -23.8% |
| Fixed assets | 21/28 | €57,330 | €47,023 | -€10,306 | -18.0% |
| Tangible fixed assets | 22/27 | €57,330 | €47,023 | -€10,306 | -18.0% |
| Plant, machinery and equipment | 23 | €44,196 | €39,389 | -€4,806 | -10.9% |
| Furniture and vehicles | 24 | €13,134 | €7,634 | -€5,500 | -41.9% |
| Current assets | 29/58 | €5,987 | €1,243 | -€4,745 | -79.2% |
| Amounts receivable within one year | 40/41 | €1,299 | €101 | -€1,197 | -92.2% |
| Trade receivables | 40 | €1,299 | €101 | -€1,197 | -92.2% |
| Cash at bank and in hand | 54/58 | €4,689 | €1,141 | -€3,547 | -75.7% |
| Total equity and liabilities | 10/49 | €63,317 | €48,266 | -€15,051 | -23.8% |
| Equity | 10/15 | -€13,596 | -€25,085 | -€11,488 | -84.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,596 | -€28,085 | -€11,488 | -69.2% |
| Amounts payable | 17/49 | €76,913 | €73,351 | -€3,563 | -4.6% |
| Amounts payable after more than one year | 17 | €32,075 | €21,281 | -€10,794 | -33.7% |
| Financial debts | 170/4 | €32,075 | €21,281 | -€10,794 | -33.7% |
| Amounts payable within one year | 42/48 | €44,838 | €52,070 | +€7,232 | +16.1% |
| Current portion of amounts payable after more than one year | 42 | €9,535 | €10,794 | +€1,259 | +13.2% |
| Trade debts | 44 | €931 | €271 | -€659 | -70.8% |
| Suppliers | 440/4 | €931 | €271 | -€659 | -70.8% |
| Advances received on contracts in progress | 46 | €2,863 | €6,763 | +€3,900 | +136.2% |
| Taxes, remuneration and social security | 45 | €1,036 | €1,255 | +€220 | +21.2% |
| Taxes | 450/3 | €1,036 | €1,255 | +€220 | +21.2% |
| Other amounts payable | 47/48 | €30,474 | €32,986 | +€2,512 | +8.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,684 | €23,365 | +€6,680 | +40.0% |
| Other operating charges | 640/8 | €739 | €1,044 | +€305 | +41.3% |
| Gross operating margin | 9900 | €6,064 | €15,194 | +€9,130 | +150.6% |
| Operating profit (loss) | 9901 | -€11,359 | -€9,215 | +€2,145 | +18.9% |
| Financial income | 75/76B | €306 | €100 | -€206 | -67.3% |
| Recurring financial income | 75 | €306 | €100 | -€206 | -67.3% |
| Financial charges | 65/66B | €5,543 | €2,374 | -€3,169 | -57.2% |
| Recurring financial charges | 65 | €5,543 | €2,374 | -€3,169 | -57.2% |
| Profit (loss) for the period before taxes | 9903 | -€16,596 | -€11,488 | +€5,108 | +30.8% |
| Profit (loss) for the period | 9904 | -€16,596 | -€11,488 | +€5,108 | +30.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,596 | -€11,488 | +€5,108 | +30.8% |
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 7 October 2026 via checked.be.