PARTYMMO: 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.
PARTYMMO
Largest movements
- Current investments +€10,000
up €10,000 (+3.6%), from €275,000 to €285,000
- Reserves +€6,309
up €6,309 (+2.4%), from €260,155 to €266,464
- Gross operating margin -€12,896
down €12,896 (-57.0%), from €22,637 to €9,741
- Taxes -€5,131
down €5,131 (-63.9%), from €8,033 to €2,902
- Financial income -€2,157
down €2,157 (-35.9%), from €6,005 to €3,848
- Depreciation -€1,044
down €1,044 (-47.8%), from €2,185 to €1,141
- Financial charges +€477
up €477 (+61.5%), from €775 to €1,252
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 | €298,864 | €303,245 | +€4,381 | +1.5% |
| Fixed assets | 21/28 | €1,141 | - | -€1,141 | |
| Tangible fixed assets | 22/27 | €1,141 | - | -€1,141 | |
| Furniture and vehicles | 24 | €1,141 | - | -€1,141 | |
| Current assets | 29/58 | €297,723 | €303,245 | +€5,522 | +1.9% |
| Stocks and contracts in progress | 3 | €4,942 | €3,357 | -€1,585 | -32.1% |
| Stocks | 30/36 | €4,942 | €3,357 | -€1,585 | -32.1% |
| Amounts receivable within one year | 40/41 | €15,545 | €12,823 | -€2,722 | -17.5% |
| Trade receivables | 40 | €13,171 | €7,959 | -€5,212 | -39.6% |
| Other amounts receivable | 41 | €2,374 | €4,864 | +€2,490 | +105% |
| Current investments | 50/53 | €275,000 | €285,000 | +€10,000 | +3.6% |
| Cash at bank and in hand | 54/58 | €1,933 | €1,745 | -€188 | -9.7% |
| Deferred charges and accrued income | 490/1 | €303 | €320 | +€17 | +5.6% |
| Total equity and liabilities | 10/49 | €298,864 | €303,245 | +€4,381 | +1.5% |
| Equity | 10/15 | €278,755 | €285,064 | +€6,309 | +2.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €260,155 | €266,464 | +€6,309 | +2.4% |
| Distributable reserves | 133 | €260,155 | €266,464 | +€6,309 | +2.4% |
| Amounts payable | 17/49 | €20,109 | €18,181 | -€1,928 | -9.6% |
| Amounts payable within one year | 42/48 | €20,109 | €18,181 | -€1,928 | -9.6% |
| Trade debts | 44 | €28 | €73 | +€45 | +161% |
| Suppliers | 440/4 | €28 | €73 | +€45 | +161% |
| Taxes, remuneration and social security | 45 | €2,747 | €954 | -€1,793 | -65.3% |
| Taxes | 450/3 | €2,747 | €954 | -€1,793 | -65.3% |
| Other amounts payable | 47/48 | €17,334 | €17,154 | -€180 | -1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,185 | €1,141 | -€1,044 | -47.8% |
| Other operating charges | 640/8 | €312 | €319 | +€7 | +2.2% |
| Non-recurring operating charges | 66A | €440 | - | -€440 | |
| Gross operating margin | 9900 | €22,637 | €9,741 | -€12,896 | -57.0% |
| Operating profit (loss) | 9901 | €19,700 | €8,281 | -€11,419 | -58.0% |
| Financial income | 75/76B | €6,005 | €3,848 | -€2,157 | -35.9% |
| Recurring financial income | 75 | €6,005 | €3,848 | -€2,157 | -35.9% |
| Financial charges | 65/66B | €775 | €1,252 | +€477 | +61.5% |
| Recurring financial charges | 65 | €775 | €1,252 | +€477 | +61.5% |
| Profit (loss) for the period before taxes | 9903 | €24,930 | €10,877 | -€14,053 | -56.4% |
| Income taxes | 67/77 | €8,033 | €2,902 | -€5,131 | -63.9% |
| Profit (loss) for the period | 9904 | €16,897 | €7,975 | -€8,922 | -52.8% |
| Profit (loss) for the period to be appropriated | 9905 | €16,897 | €7,975 | -€8,922 | -52.8% |
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 26 October 2026 via checked.be.