PARTUS: 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.
PARTUS
Largest movements
- Cash -€5,534
down €5,534 (-26.1%), from €21,196 to €15,662
mainly Net result for the year (-€3,991) and Investment in fixed assets (net) (-€2,732)
- Receivables within one year -€2,454
down €2,454 (-45.7%), from €5,371 to €2,916
of which Trade receivables: -€4,069
- Tangible fixed assets -€615
down €615 (-7.7%), from €7,941 to €7,326
of which Furniture and vehicles: -€1,196
- Profit (loss) carried forward -€3,991
new in 2025: -€3,991
- Trade debts -€2,070
down €2,070 (-60.1%), from €3,442 to €1,372
- Other debts -€1,515
down €1,515 (-13.6%), from €11,150 to €9,635
- Tax, wage and social debts -€1,406
down €1,406 (-67.1%), from €2,094 to €688
- Gross operating margin -€7,657
down €7,657 (-93.9%), from €8,152 to €495
- Taxes -€2,094
down €2,094 (-100%), from €2,094 to €0
- Depreciation +€1,830
up €1,830 (+121%), from €1,518 to €3,348
- Other operating charges +€526
up €526 (+117%), from €449 to €976
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 | €43,767 | €34,786 | -€8,981 | -20.5% |
| Fixed assets | 21/28 | €7,941 | €7,326 | -€615 | -7.7% |
| Tangible fixed assets | 22/27 | €7,941 | €7,326 | -€615 | -7.7% |
| Plant, machinery and equipment | 23 | €1,172 | €1,753 | +€581 | +49.6% |
| Furniture and vehicles | 24 | €6,770 | €5,573 | -€1,196 | -17.7% |
| Current assets | 29/58 | €35,826 | €27,460 | -€8,366 | -23.4% |
| Stocks and contracts in progress | 3 | €292 | €234 | -€59 | -20.0% |
| Stocks | 30/36 | €292 | €234 | -€59 | -20.0% |
| Amounts receivable within one year | 40/41 | €5,371 | €2,916 | -€2,454 | -45.7% |
| Trade receivables | 40 | €4,985 | €916 | -€4,069 | -81.6% |
| Other amounts receivable | 41 | €385 | €2,000 | +€1,615 | +419% |
| Current investments | 50/53 | €7,694 | €7,694 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €21,196 | €15,662 | -€5,534 | -26.1% |
| Deferred charges and accrued income | 490/1 | €1,274 | €955 | -€319 | -25.0% |
| Total equity and liabilities | 10/49 | €43,767 | €34,786 | -€8,981 | -20.5% |
| Equity | 10/15 | €27,081 | €23,090 | -€3,991 | -14.7% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €25,081 | €25,081 | = | 0.0% |
| Distributable reserves | 133 | €25,081 | €25,081 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€3,991 | -€3,991 | |
| Amounts payable | 17/49 | €16,686 | €11,696 | -€4,991 | -29.9% |
| Amounts payable within one year | 42/48 | €16,686 | €11,696 | -€4,991 | -29.9% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €3,442 | €1,372 | -€2,070 | -60.1% |
| Suppliers | 440/4 | €3,442 | €1,372 | -€2,070 | -60.1% |
| Taxes, remuneration and social security | 45 | €2,094 | €688 | -€1,406 | -67.1% |
| Taxes | 450/3 | €2,094 | €688 | -€1,406 | -67.1% |
| Other amounts payable | 47/48 | €11,150 | €9,635 | -€1,515 | -13.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,518 | €3,348 | +€1,830 | +121% |
| Other operating charges | 640/8 | €449 | €976 | +€526 | +117% |
| Gross operating margin | 9900 | €8,152 | €495 | -€7,657 | -93.9% |
| Operating profit (loss) | 9901 | €6,185 | -€3,828 | -€10,013 | |
| Financial income | 75/76B | €0 | €11 | +€11 | |
| Recurring financial income | 75 | €0 | €11 | +€11 | |
| Financial charges | 65/66B | €138 | €174 | +€36 | +25.8% |
| Recurring financial charges | 65 | €138 | €174 | +€36 | +25.8% |
| Profit (loss) for the period before taxes | 9903 | €6,047 | -€3,991 | -€10,037 | |
| Income taxes | 67/77 | €2,094 | €0 | -€2,094 | -100% |
| Profit (loss) for the period | 9904 | €3,952 | -€3,991 | -€7,943 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,952 | -€3,991 | -€7,943 |
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 30 October 2026 via checked.be.