PB & PARTNERS: 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.
PB & PARTNERS
Largest movements
- Receivables within one year -€533
no longer reported in 2024 (was €533)
- Other debts +€7,682
new in 2024: €7,682
- Profit (loss) carried forward -€3,672
down €3,672 (-7.8%), from -€47,208 to -€50,880
- Tax, wage and social debts -€3,494
down €3,494 (-10.5%), from €33,302 to €29,808
- Trade debts -€1,052
down €1,052 (-18.0%), from €5,855 to €4,803
- Financial charges -€349
down €349 (-27.8%), from €1,255 to €906
- Financial income -€256
no longer reported in 2024 (was €256)
- Gross operating margin +€142
up €142 (+5.8%), from -€2,454 to -€2,312
- Other operating charges +€70
up €70 (+18.1%), from €384 to €454
From the 2023 result to the 2024 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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €533 | - | -€533 | |
| Current assets | 29/58 | €533 | - | -€533 | |
| Amounts receivable within one year | 40/41 | €533 | - | -€533 | |
| Other amounts receivable | 41 | €533 | - | -€533 | |
| Total equity and liabilities | 10/49 | €533 | - | -€533 | |
| Equity | 10/15 | -€39,008 | -€42,680 | -€3,672 | -9.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €2,000 | €2,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,000 | €2,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€47,208 | -€50,880 | -€3,672 | -7.8% |
| Amounts payable | 17/49 | €39,541 | €42,680 | +€3,139 | +7.9% |
| Amounts payable within one year | 42/48 | €39,157 | €42,293 | +€3,136 | +8.0% |
| Trade debts | 44 | €5,855 | €4,803 | -€1,052 | -18.0% |
| Suppliers | 440/4 | €5,855 | €4,803 | -€1,052 | -18.0% |
| Taxes, remuneration and social security | 45 | €33,302 | €29,808 | -€3,494 | -10.5% |
| Taxes | 450/3 | €33,302 | €29,808 | -€3,494 | -10.5% |
| Other amounts payable | 47/48 | - | €7,682 | +€7,682 | |
| Accrued charges and deferred income | 492/3 | €384 | €387 | +€3 | +0.8% |
| Other operating charges | 640/8 | €384 | €454 | +€70 | +18.1% |
| Gross operating margin | 9900 | -€2,454 | -€2,312 | +€142 | +5.8% |
| Operating profit (loss) | 9901 | -€2,838 | -€2,766 | +€72 | +2.5% |
| Financial income | 75/76B | €256 | - | -€256 | |
| Recurring financial income | 75 | €256 | - | -€256 | |
| Financial charges | 65/66B | €1,255 | €906 | -€349 | -27.8% |
| Recurring financial charges | 65 | €1,255 | €906 | -€349 | -27.8% |
| Profit (loss) for the period before taxes | 9903 | -€3,836 | -€3,672 | +€164 | +4.3% |
| Profit (loss) for the period | 9904 | -€3,836 | -€3,672 | +€164 | +4.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€3,836 | -€3,672 | +€164 | +4.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2023 and 30 September 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.