PK 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.
PK PARTNERS
Largest movements
- Receivables within one year -€56
down €56 (-35.3%), from €159 to €103
- Other debts +€6,754
up €6,754 (+17.7%), from €38,068 to €44,822
- Profit (loss) carried forward -€4,384
down €4,384 (-7.4%), from -€59,195 to -€63,579
- Trade debts -€2,123
down €2,123 (-87.6%), from €2,422 to €299
- Tax, wage and social debts -€307
no longer reported in 2024 (was €307)
- Gross operating margin +€10,696
up €10,696 (+72.7%), from -€14,721 to -€4,025
- Financial charges -€1,096
down €1,096 (-75.3%), from €1,455 to €359
- Other operating charges -€348
no longer reported in 2024 (was €348)
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.
Derived cash bridge
Derived from the 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,603 | €1,543 | -€60 | -3.7% |
| Fixed assets | 21/28 | €1,435 | €1,435 | = | 0.0% |
| Financial fixed assets | 28 | €1,435 | €1,435 | = | 0.0% |
| Current assets | 29/58 | €168 | €108 | -€60 | -35.6% |
| Amounts receivable within one year | 40/41 | €159 | €103 | -€56 | -35.3% |
| Other amounts receivable | 41 | €159 | €103 | -€56 | -35.3% |
| Cash at bank and in hand | 54/58 | €9 | €5 | -€4 | -39.7% |
| Total equity and liabilities | 10/49 | €1,603 | €1,543 | -€60 | -3.7% |
| Equity | 10/15 | -€39,195 | -€43,579 | -€4,384 | -11.2% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Capital | 10 | €20,000 | €20,000 | = | 0.0% |
| Issued capital | 100 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€59,195 | -€63,579 | -€4,384 | -7.4% |
| Amounts payable | 17/49 | €40,798 | €45,122 | +€4,324 | +10.6% |
| Amounts payable within one year | 42/48 | €40,798 | €45,122 | +€4,324 | +10.6% |
| Trade debts | 44 | €2,422 | €299 | -€2,123 | -87.6% |
| Suppliers | 440/4 | €2,422 | €299 | -€2,123 | -87.6% |
| Taxes, remuneration and social security | 45 | €307 | - | -€307 | |
| Taxes | 450/3 | €307 | - | -€307 | |
| Other amounts payable | 47/48 | €38,068 | €44,822 | +€6,754 | +17.7% |
| Other operating charges | 640/8 | €348 | - | -€348 | |
| Gross operating margin | 9900 | -€14,721 | -€4,025 | +€10,696 | +72.7% |
| Operating profit (loss) | 9901 | -€15,069 | -€4,025 | +€11,044 | +73.3% |
| Financial charges | 65/66B | €1,455 | €359 | -€1,096 | -75.3% |
| Recurring financial charges | 65 | €1,455 | €359 | -€1,096 | -75.3% |
| Profit (loss) for the period before taxes | 9903 | -€16,524 | -€4,384 | +€12,140 | +73.5% |
| Profit (loss) for the period | 9904 | -€16,524 | -€4,384 | +€12,140 | +73.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,524 | -€4,384 | +€12,140 | +73.5% |
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 18 October 2026 via checked.be.