Partyplan: 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.
Partyplan
Largest movements
- Cash +€32,064
up €32,064 (+51.1%), from €62,725 to €94,788
mainly Net result for the year (+€14,298) and Other debts (+€11,286)
- Receivables within one year -€7,648
down €7,648 (-17.0%), from €44,949 to €37,301
of which Trade receivables: -€12,556
- Reserves +€14,298
up €14,298 (+19.4%), from €73,707 to €88,005
- Other debts +€11,286
up €11,286 (+32.0%), from €35,250 to €46,537
- Gross operating margin -€25,316
down €25,316 (-45.8%), from €55,330 to €30,014
- Taxes -€3,984
down €3,984 (-43.9%), from €9,076 to €5,092
- Financial charges -€2,504
down €2,504 (-59.5%), from €4,208 to €1,704
- Depreciation +€1,792
up €1,792 (+29.7%), from €6,032 to €7,824
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 | €122,490 | €146,430 | +€23,940 | +19.5% |
| Fixed assets | 21/28 | €13,957 | €14,341 | +€383 | +2.7% |
| Tangible fixed assets | 22/27 | €13,957 | €14,341 | +€383 | +2.7% |
| Land and buildings | 22 | €164 | €40 | -€125 | -75.9% |
| Plant, machinery and equipment | 23 | €7,421 | €10,601 | +€3,180 | +42.8% |
| Furniture and vehicles | 24 | €6,372 | €3,700 | -€2,672 | -41.9% |
| Current assets | 29/58 | €108,532 | €132,089 | +€23,557 | +21.7% |
| Amounts receivable within one year | 40/41 | €44,949 | €37,301 | -€7,648 | -17.0% |
| Trade receivables | 40 | €44,026 | €31,469 | -€12,556 | -28.5% |
| Other amounts receivable | 41 | €924 | €5,832 | +€4,908 | +531.2% |
| Cash at bank and in hand | 54/58 | €62,725 | €94,788 | +€32,064 | +51.1% |
| Deferred charges and accrued income | 490/1 | €858 | - | -€858 | |
| Total equity and liabilities | 10/49 | €122,490 | €146,430 | +€23,940 | +19.5% |
| Equity | 10/15 | €76,207 | €90,505 | +€14,298 | +18.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Contributions outside capital | 11 | - | €2,500 | +€2,500 | |
| Other | 1109/19 | - | €2,500 | +€2,500 | |
| Reserves | 13 | €73,707 | €88,005 | +€14,298 | +19.4% |
| Distributable reserves | 133 | €73,707 | €88,005 | +€14,298 | +19.4% |
| Amounts payable | 17/49 | €46,282 | €55,925 | +€9,643 | +20.8% |
| Amounts payable within one year | 42/48 | €44,404 | €54,046 | +€9,643 | +21.7% |
| Trade debts | 44 | €5,398 | €4,986 | -€412 | -7.6% |
| Suppliers | 440/4 | €5,398 | €4,986 | -€412 | -7.6% |
| Taxes, remuneration and social security | 45 | €3,756 | €2,524 | -€1,232 | -32.8% |
| Taxes | 450/3 | €3,756 | €2,524 | -€1,232 | -32.8% |
| Other amounts payable | 47/48 | €35,250 | €46,537 | +€11,286 | +32.0% |
| Accrued charges and deferred income | 492/3 | €1,879 | €1,879 | = | 0.0% |
| Non-recurring operating income | 76A | €22,454 | - | -€22,454 | |
| Remuneration, social security and pensions | 62 | - | €20 | +€20 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,032 | €7,824 | +€1,792 | +29.7% |
| Other operating charges | 640/8 | €1,248 | €1,081 | -€167 | -13.4% |
| Gross operating margin | 9900 | €55,330 | €30,014 | -€25,316 | -45.8% |
| Operating profit (loss) | 9901 | €48,050 | €21,089 | -€26,962 | -56.1% |
| Financial income | 75/76B | €3 | €6 | +€3 | +110.3% |
| Recurring financial income | 75 | €3 | €6 | +€3 | +110.3% |
| Financial charges | 65/66B | €4,208 | €1,704 | -€2,504 | -59.5% |
| Recurring financial charges | 65 | €4,208 | €1,704 | -€2,504 | -59.5% |
| Profit (loss) for the period before taxes | 9903 | €43,845 | €19,390 | -€24,455 | -55.8% |
| Income taxes | 67/77 | €9,076 | €5,092 | -€3,984 | -43.9% |
| Profit (loss) for the period | 9904 | €34,769 | €14,298 | -€20,471 | -58.9% |
| Profit (loss) for the period to be appropriated | 9905 | €34,769 | €14,298 | -€20,471 | -58.9% |
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 12 October 2026 via checked.be.