PS & Partners Solutions & Services: 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.
PS & Partners Solutions & Services
Largest movements
- Cash +€145,370
up €145,370 (+147%), from €99,035 to €244,405
mainly Current investments (+€100,000) and Net result for the year (+€44,545)
- Current investments -€100,000
down €100,000 (-100%), from €100,000 to €0
- Tangible fixed assets -€15,786
down €15,786 (-31.1%), from €50,782 to €34,996
of which Furniture and vehicles: -€14,501
- Deferred charges and accrued income -€5,399
down €5,399 (-64.5%), from €8,371 to €2,972
- Reserves +€43,707
up €43,707 (+20.5%), from €213,440 to €257,147
- Tax, wage and social debts -€10,886
down €10,886 (-49.1%), from €22,152 to €11,265
- Debts after one year -€10,124
down €10,124 (-54.3%), from €18,643 to €8,519
- Gross operating margin -€21,369
down €21,369 (-20.5%), from €104,070 to €82,701
- Taxes +€5,595
up €5,595 (+35.3%), from €15,836 to €21,432
- Financial income +€1,564
up €1,564 (+840%), from €186 to €1,751
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 | €273,684 | €296,835 | +€23,150 | +8.5% |
| Fixed assets | 21/28 | €60,782 | €44,996 | -€15,786 | -26.0% |
| Tangible fixed assets | 22/27 | €50,782 | €34,996 | -€15,786 | -31.1% |
| Plant, machinery and equipment | 23 | €1,068 | €563 | -€505 | -47.3% |
| Furniture and vehicles | 24 | €44,446 | €29,945 | -€14,501 | -32.6% |
| Other tangible fixed assets | 26 | €5,268 | €4,489 | -€780 | -14.8% |
| Assets under construction and advance payments | 27 | €0 | - | = | |
| Financial fixed assets | 28 | €10,000 | €10,000 | = | 0.0% |
| Current assets | 29/58 | €212,902 | €251,838 | +€38,936 | +18.3% |
| Amounts receivable within one year | 40/41 | €5,496 | €4,461 | -€1,035 | -18.8% |
| Trade receivables | 40 | - | €840 | +€840 | |
| Other amounts receivable | 41 | €5,496 | €3,621 | -€1,875 | -34.1% |
| Current investments | 50/53 | €100,000 | €0 | -€100,000 | -100% |
| Cash at bank and in hand | 54/58 | €99,035 | €244,405 | +€145,370 | +147% |
| Deferred charges and accrued income | 490/1 | €8,371 | €2,972 | -€5,399 | -64.5% |
| Total equity and liabilities | 10/49 | €273,684 | €296,835 | +€23,150 | +8.5% |
| Equity | 10/15 | €219,640 | €263,347 | +€43,707 | +19.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €213,440 | €257,147 | +€43,707 | +20.5% |
| Distributable reserves | 133 | €213,440 | €257,147 | +€43,707 | +20.5% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €54,045 | €33,487 | -€20,557 | -38.0% |
| Amounts payable after more than one year | 17 | €18,643 | €8,519 | -€10,124 | -54.3% |
| Financial debts | 170/4 | €18,643 | €8,519 | -€10,124 | -54.3% |
| Amounts payable within one year | 42/48 | €35,401 | €24,968 | -€10,434 | -29.5% |
| Current portion of amounts payable after more than one year | 42 | €10,017 | €10,124 | +€107 | +1.1% |
| Trade debts | 44 | €2,370 | €2,741 | +€372 | +15.7% |
| Suppliers | 440/4 | €2,370 | €2,741 | +€372 | +15.7% |
| Taxes, remuneration and social security | 45 | €22,152 | €11,265 | -€10,886 | -49.1% |
| Taxes | 450/3 | €22,152 | €11,265 | -€10,886 | -49.1% |
| Other amounts payable | 47/48 | €864 | €837 | -€26 | -3.0% |
| Remuneration, social security and pensions | 62 | -€77 | €0 | +€77 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,505 | €16,728 | +€223 | +1.4% |
| Other operating charges | 640/8 | €1,170 | €1,220 | +€50 | +4.3% |
| Non-recurring operating charges | 66A | €40,048 | €0 | -€40,048 | -100% |
| Gross operating margin | 9900 | €104,070 | €82,701 | -€21,369 | -20.5% |
| Operating profit (loss) | 9901 | €46,424 | €64,753 | +€18,329 | +39.5% |
| Financial income | 75/76B | €186 | €1,751 | +€1,564 | +840% |
| Recurring financial income | 75 | €186 | €1,751 | +€1,564 | +840% |
| Financial charges | 65/66B | €644 | €527 | -€117 | -18.1% |
| Recurring financial charges | 65 | €644 | €527 | -€117 | -18.1% |
| Profit (loss) for the period before taxes | 9903 | €45,967 | €65,976 | +€20,010 | +43.5% |
| Income taxes | 67/77 | €15,836 | €21,432 | +€5,595 | +35.3% |
| Profit (loss) for the period | 9904 | €30,130 | €44,545 | +€14,415 | +47.8% |
| Profit (loss) for the period to be appropriated | 9905 | €30,130 | €44,545 | +€14,415 | +47.8% |
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 29 October 2026 via checked.be.