PARTYSOLUTIONS: 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.
PARTYSOLUTIONS
Largest movements
- Receivables within one year +€16,671
up €16,671 (+175.8%), from €9,484 to €26,156
of which Other amounts receivable: +€8,843
- Tangible fixed assets -€12,224
down €12,224 (-3.1%), from €391,622 to €379,398
of which Land and buildings: -€19,573
- Cash -€7,459
down €7,459 (-5.0%), from €148,435 to €140,976
mainly Debts after one year (-€26,488) and Investment in fixed assets (net) (-€23,806)
- Debts after one year -€26,488
down €26,488 (-7.0%), from €379,554 to €353,066
- Trade debts +€15,711
up €15,711, from €0 to €15,711
- Reserves +€12,502
up €12,502 (+23.6%), from €53,028 to €65,530
- Gross operating margin -€22,690
down €22,690 (-22.7%), from €99,883 to €77,192
- Other operating charges -€2,375
down €2,375 (-24.9%), from €9,528 to €7,153
- Taxes -€1,044
down €1,044 (-32.9%), from €3,176 to €2,132
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 | €557,271 | €554,092 | -€3,179 | -0.6% |
| Fixed assets | 21/28 | €397,111 | €384,886 | -€12,224 | -3.1% |
| Tangible fixed assets | 22/27 | €391,622 | €379,398 | -€12,224 | -3.1% |
| Land and buildings | 22 | €381,918 | €362,345 | -€19,573 | -5.1% |
| Plant, machinery and equipment | 23 | €5,736 | €4,076 | -€1,660 | -28.9% |
| Furniture and vehicles | 24 | €3,968 | €12,977 | +€9,009 | +227.0% |
| Financial fixed assets | 28 | €5,489 | €5,489 | = | 0.0% |
| Current assets | 29/58 | €160,160 | €169,205 | +€9,045 | +5.6% |
| Stocks and contracts in progress | 3 | €2,241 | €2,074 | -€167 | -7.5% |
| Stocks | 30/36 | €2,241 | €2,074 | -€167 | -7.5% |
| Amounts receivable within one year | 40/41 | €9,484 | €26,156 | +€16,671 | +175.8% |
| Trade receivables | 40 | €2,522 | €10,350 | +€7,828 | +310.4% |
| Other amounts receivable | 41 | €6,962 | €15,806 | +€8,843 | +127.0% |
| Cash at bank and in hand | 54/58 | €148,435 | €140,976 | -€7,459 | -5.0% |
| Total equity and liabilities | 10/49 | €557,271 | €554,092 | -€3,179 | -0.6% |
| Equity | 10/15 | €71,628 | €84,130 | +€12,502 | +17.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €53,028 | €65,530 | +€12,502 | +23.6% |
| Distributable reserves | 133 | €53,028 | €65,530 | +€12,502 | +23.6% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €8,000 | €8,000 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €8,000 | €8,000 | = | 0.0% |
| Pensions and similar obligations | 160 | €8,000 | €8,000 | = | 0.0% |
| Amounts payable | 17/49 | €477,643 | €461,962 | -€15,681 | -3.3% |
| Amounts payable after more than one year | 17 | €379,554 | €353,066 | -€26,488 | -7.0% |
| Financial debts | 170/4 | €379,554 | €353,066 | -€26,488 | -7.0% |
| Amounts payable within one year | 42/48 | €95,912 | €106,896 | +€10,984 | +11.5% |
| Current portion of amounts payable after more than one year | 42 | €25,893 | €26,488 | +€595 | +2.3% |
| Trade debts | 44 | €0 | €15,711 | +€15,711 | |
| Suppliers | 440/4 | €0 | €15,711 | +€15,711 | |
| Taxes, remuneration and social security | 45 | €6,953 | €2,891 | -€4,061 | -58.4% |
| Taxes | 450/3 | €5,973 | €1,944 | -€4,029 | -67.4% |
| Remuneration and social security | 454/9 | €979 | €947 | -€33 | -3.3% |
| Other amounts payable | 47/48 | €63,066 | €61,806 | -€1,261 | -2.0% |
| Accrued charges and deferred income | 492/3 | €2,177 | €2,000 | -€177 | -8.1% |
| Remuneration, social security and pensions | 62 | €8,221 | €8,854 | +€633 | +7.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,626 | €36,030 | +€405 | +1.1% |
| Other operating charges | 640/8 | €9,528 | €7,153 | -€2,375 | -24.9% |
| Gross operating margin | 9900 | €99,883 | €77,192 | -€22,690 | -22.7% |
| Operating profit (loss) | 9901 | €46,508 | €25,154 | -€21,353 | -45.9% |
| Financial income | 75/76B | €23 | €229 | +€207 | +911.1% |
| Recurring financial income | 75 | €23 | €229 | +€207 | +911.1% |
| Financial charges | 65/66B | €11,591 | €10,750 | -€841 | -7.3% |
| Recurring financial charges | 65 | €11,591 | €10,750 | -€841 | -7.3% |
| Profit (loss) for the period before taxes | 9903 | €34,940 | €14,634 | -€20,306 | -58.1% |
| Income taxes | 67/77 | €3,176 | €2,132 | -€1,044 | -32.9% |
| Profit (loss) for the period | 9904 | €31,763 | €12,502 | -€19,262 | -60.6% |
| Profit (loss) for the period to be appropriated | 9905 | €31,763 | €12,502 | -€19,262 | -60.6% |
Source: filed annual accounts (NBB), financial years ended 30 April 2024 and 30 April 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.