PARTNER TECHNOLOGY: what changed
PARTNER TECHNOLOGY
Largest movements
- Cash +€25,359
up €25,359 (+67.2%), from €37,725 to €63,084
mainly Net result for the year (+€40,946) and Current portion of long-term debt (+€11,824)
- Receivables within one year +€12,043
up €12,043 (+10.2%), from €118,434 to €130,477
of which Trade receivables: +€15,024
- Reserves +€30,000
up €30,000 (+73.1%), from €41,026 to €71,026
of which Distributable reserves: +€30,000
- Current portion of long-term debt +€11,824
up €11,824 (+199%), from €5,953 to €17,777
- Tax, wage and social debts -€10,980
down €10,980 (-50.9%), from €21,559 to €10,579
- Profit (loss) carried forward +€10,946
up €10,946 (+31.3%), from €34,952 to €45,898
- Trade debts -€9,121
down €9,121 (-27.5%), from €33,128 to €24,007
- Gross operating margin -€27,528
down €27,528 (-29.7%), from €92,636 to €65,109
- Depreciation -€8,836
down €8,836 (-83.9%), from €10,535 to €1,699
- Taxes -€3,104
down €3,104 (-14.2%), from €21,865 to €18,761
- Other operating charges -€3,047
down €3,047 (-78.7%), from €3,869 to €823
- Financial income -€1,084
down €1,084 (-85.1%), from €1,273 to €189
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €161,407 | €196,904 | +€35,498 | +22.0% |
| Fixed assets | 21/28 | €3,847 | €3,343 | -€504 | -13.1% |
| Tangible fixed assets | 22/27 | €2,119 | €1,615 | -€504 | -23.8% |
| Plant, machinery and equipment | 23 | €108 | - | -€108 | |
| Furniture and vehicles | 24 | €959 | €1,024 | +€65 | +6.8% |
| Other tangible fixed assets | 26 | €1,052 | €591 | -€461 | -43.8% |
| Financial fixed assets | 28 | €1,728 | €1,728 | = | 0.0% |
| Current assets | 29/58 | €157,559 | €193,561 | +€36,002 | +22.8% |
| Amounts receivable within one year | 40/41 | €118,434 | €130,477 | +€12,043 | +10.2% |
| Trade receivables | 40 | €95,665 | €110,689 | +€15,024 | +15.7% |
| Other amounts receivable | 41 | €22,769 | €19,788 | -€2,981 | -13.1% |
| Cash at bank and in hand | 54/58 | €37,725 | €63,084 | +€25,359 | +67.2% |
| Deferred charges and accrued income | 490/1 | €1,400 | - | -€1,400 | |
| Total equity and liabilities | 10/49 | €161,407 | €196,904 | +€35,498 | +22.0% |
| Equity | 10/15 | €100,767 | €141,713 | +€40,946 | +40.6% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €41,026 | €71,026 | +€30,000 | +73.1% |
| Non-distributable reserves | 130/1 | €2,479 | €2,479 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,479 | €2,479 | = | 0.0% |
| Tax-exempt reserves | 132 | €8,000 | €8,000 | = | 0.0% |
| Distributable reserves | 133 | €30,547 | €60,547 | +€30,000 | +98.2% |
| Profit (loss) carried forward | 14 | €34,952 | €45,898 | +€10,946 | +31.3% |
| Amounts payable | 17/49 | €60,640 | €55,191 | -€5,449 | -9.0% |
| Amounts payable after more than one year | 17 | - | €2,829 | +€2,829 | |
| Financial debts | 170/4 | - | €2,829 | +€2,829 | |
| Amounts payable within one year | 42/48 | €60,640 | €52,362 | -€8,277 | -13.6% |
| Current portion of amounts payable after more than one year | 42 | €5,953 | €17,777 | +€11,824 | +199% |
| Trade debts | 44 | €33,128 | €24,007 | -€9,121 | -27.5% |
| Suppliers | 440/4 | €33,128 | €24,007 | -€9,121 | -27.5% |
| Taxes, remuneration and social security | 45 | €21,559 | €10,579 | -€10,980 | -50.9% |
| Taxes | 450/3 | €21,559 | €10,579 | -€10,980 | -50.9% |
| Non-recurring operating income | 76A | €7,075 | - | -€7,075 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,535 | €1,699 | -€8,836 | -83.9% |
| Other operating charges | 640/8 | €3,869 | €823 | -€3,047 | -78.7% |
| Gross operating margin | 9900 | €92,636 | €65,109 | -€27,528 | -29.7% |
| Operating profit (loss) | 9901 | €78,232 | €62,587 | -€15,645 | -20.0% |
| Financial income | 75/76B | €1,273 | €189 | -€1,084 | -85.1% |
| Recurring financial income | 75 | €1,273 | €189 | -€1,084 | -85.1% |
| Financial charges | 65/66B | €3,330 | €3,069 | -€261 | -7.8% |
| Recurring financial charges | 65 | €3,330 | €3,069 | -€261 | -7.8% |
| Profit (loss) for the period before taxes | 9903 | €76,175 | €59,707 | -€16,468 | -21.6% |
| Income taxes | 67/77 | €21,865 | €18,761 | -€3,104 | -14.2% |
| Profit (loss) for the period | 9904 | €54,310 | €40,946 | -€13,364 | -24.6% |
| Profit (loss) for the period to be appropriated | 9905 | €54,310 | €40,946 | -€13,364 | -24.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.