PARTNER Consultancy Services (0607.896.921): financials and annual accounts

PARTNER Consultancy Services

Brussels ·KBO/BCE: BE 0607.896.921

Line	2025	2024	2023	2022	2021	2020	2019	2018	2017	2016
Balance sheet: assets
Total assets`20/58`	783,000	635,532	671,667	621,646	304,728	419,963	329,991	393,902	322,718	179,400
Fixed assets`21/28`	14,833	18,998	18,998	18,998	19,588	6,453	7,429	7,825	3,873	2,678
Tangible fixed assets`22/27`	-	-	-	-	-	-	977	1,953	-	-
Furniture and vehicles`24`	-	-	-	-	-	-	977	1,953	-	-
Financial fixed assets`28`	14,833	18,998	18,998	18,998	19,588	6,453	6,453	5,873	3,873	2,678
Current assets`29/58`	768,167	616,534	652,669	602,648	285,140	413,510	322,562	386,077	318,845	176,723
Amounts receivable within one year`40/41`	764,520	590,020	551,188	586,006	277,589	412,218	322,237	219,032	306,077	152,526
Trade receivables`40`	239,302	299,961	197,211	411,266	89,259	336,649	288,621	34,256	227,974	84,860
Other amounts receivable`41`	525,218	290,059	353,977	174,740	188,330	75,569	33,616	184,776	78,102	67,666
Current investments`50/53`	-	13,242	-	-	-	-	-	-	-	-
Cash at bank and in hand`54/58`	2	-	88,209	-	7,551	1,292	325	161,994	12,768	20,867
Deferred charges and accrued income`490/1`	3,645	13,272	13,272	16,642	-	-	-	5,051	-	3,330
Balance sheet: equity and liabilities
Total equity and liabilities`10/49`	783,000	635,532	671,667	621,646	304,728	419,963	329,991	393,902	322,718	179,400
Equity`10/15`	-467,689	-469,468	-304,371	-293,607	-315,692	-339,322	-212,718	30,519	50,378	57,021
Contributions`10/11`	6,200	6,200	6,200	6,200	6,200	6,200	6,200	6,200	6,200	6,200
Issued capital`100`	-	-	-	-	-	-	18,600	18,600	18,600	18,600
Uncalled capital`101`	-	-	-	-	-	-	12,400	12,400	12,400	12,400
Reserves`13`	1,860	1,860	1,860	1,860	1,860	1,860	1,860	1,860	-	-
Non-distributable reserves`130/1`	1,860	1,860	1,860	1,860	1,860	1,860	-	-	-	-
Legal reserve`130`	-	-	-	-	-	-	1,860	1,860	-	-
Reserves not available under the articles`1311`	1,860	1,860	1,860	1,860	1,860	1,860	-	-	-	-
Profit (loss) carried forward`14`	-475,749	-477,528	-312,431	-301,667	-323,752	-347,382	-220,778	22,459	44,178	50,821
Amounts payable`17/49`	1.3m	1.1m	976,038	915,253	620,420	759,285	542,709	363,384	272,340	122,379
Amounts payable within one year`42/48`	1.2m	1.0m	908,661	847,067	620,420	759,285	542,709	363,384	222,800	122,379
Current portion of amounts payable after more than one year`42`	-	-	-	-	-	3,038	18,079	-	-	-
Financial debts`43`	50,000	-	-	5,979	49,992	49,992	3,571	-	-	-
Credit institutions`430/8`	50,000	-	-	5,979	49,992	49,992	3,571	-	-	-
Trade debts`44`	1.0m	888,537	781,232	625,818	201,638	294,897	180,876	139,475	150,927	45,669
Suppliers`440/4`	1.0m	868,908	781,232	625,818	201,638	294,897	180,876	139,475	150,927	45,669
Bills of exchange payable`441`	-	19,629	-	-	-	-	-	-	-	-
Advances received on contracts in progress`46`	-	-	-	-	-	10,524	-	-	-	-
Taxes, remuneration and social security`45`	58,354	68,950	127,429	121,845	70,128	203,294	266,107	223,908	59,373	54,863
Taxes`450/3`	29,628	40,657	115,143	52,232	35,386	93,237	107,651	53,227	42,339	27,593
Remuneration and social security`454/9`	28,726	28,293	12,286	69,613	34,742	110,056	158,456	170,681	17,034	27,269
Other amounts payable`47/48`	49,461	79,566	-	93,425	298,661	197,540	74,076	-	12,500	21,847
Accrued charges and deferred income`492/3`	67,865	67,947	67,377	68,186	-	-	-	-	49,540	-
Income statement
Turnover`70`	-	-	-	-	-	-	-	-	1.6m	596,435
Non-recurring operating income`76A`	19,967	-	-	-	-	-	-	-	-	-
Gross operating margin`9900`	258,732	258,524	471,501	618,523	570,930	545,370	812,133	1.1m	646,703	264,220
Goods, raw materials, services and sundry goods`60/61`	-	-	-	-	-	-	-	-	-912,434	-332,215
Remuneration, social security and pensions`62`	210,728	253,364	435,060	446,901	434,700	583,810	968,643	1.0m	611,670	214,418
Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets`630`	-	-	-	-	-	977	976	976	-	-
Other operating charges`640/8`	3,312	137,766	13,449	117,381	48,784	38,502	62,940	7,844	44	237
Non-recurring operating charges`66A`	-	-	-	1,141	-	-	-	-	-	-
Operating profit (loss)`9901`	44,692	-132,606	22,992	53,100	87,446	-77,918	-220,427	35,921	34,990	49,566
Financial income`75/76B`	6	-	38	195	7,203	3,976	2,212	136	4	1,328
Recurring financial income`75`	6	-	38	3	7,203	3,976	2,212	136	4	1,328
Non-recurring financial income`76B`	-	-	-	192	-	-	-	-	-	-
Financial charges`65/66B`	25,199	30,485	23,019	28,579	70,393	45,020	23,692	14,489	13,950	73
Recurring financial charges`65`	25,199	30,485	23,019	28,579	70,393	45,020	23,692	14,489	13,950	73
Profit (loss) for the period before taxes`9903`	19,499	-163,091	11	24,716	24,256	-118,962	-241,907	21,568	21,043	50,821
Income taxes`67/77`	17,720	2,006	10,775	2,631	626	7,642	1,329	18,678	27,687	-
Profit (loss) for the period`9904`	1,779	-165,097	-10,764	22,085	23,630	-126,604	-243,237	2,890	-6,644	50,821
Profit (loss) for the period to be appropriated`9905`	1,779	-165,097	-10,764	22,085	23,630	-126,604	-243,237	2,890	-6,644	50,821
Appropriation of the result
Profit (loss) to be appropriated`9906`	-475,749	-477,528	-312,431	-301,667	-323,752	-347,382	-220,778	24,319	44,178	50,821
Profit (loss) brought forward from the previous period`14P`	-477,528	-312,431	-301,667	-323,752	-347,382	-	-	-	-	-
Transfer to equity`691/2`	-	-	-	-	-	-	-	1,860	-	-
To the legal reserve`6920`	-	-	-	-	-	-	-	1,860	-	-
Social balance sheet
Average staff (FTE)`9087`	2.3	4.1	5	5.8	-	-	-	14.5	9.7	3.8
Hours worked`1013`	3,544	5,081	7,968	9,988	-	-	-	24,125	17,105	6,496
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Financial year	Type	Filed	Reference	Document
31-12-2025	micro format	14-10-2026	2026-00565556	PDF
31-12-2024	micro format	06-10-2025	2025-00531757	PDF
31-12-2023	micro format	21-11-2024	2024-00603507	PDF
31-12-2022	micro format	27-06-2024	2024-00204000	PDF
31-12-2021	micro format	20-10-2022	2022-20472948	PDF
31-12-2020	micro format	20-08-2021	2021-50700379	PDF
31-12-2019	micro format	30-10-2020	2020-65000234	PDF
31-12-2018	full format	27-09-2019	2019-66800045	PDF
31-12-2017	full format	14-08-2018	2018-45900492	PDF
31-12-2016	full format	04-09-2017	2017-59500474	PDF

Line	2025	2024	2023	2022	2021	2020	2019	2018	2017	2016
EBITDA	-	-	-	-	-	-76,941	-219,451	36,897	-	-
Cash flow	-	-	-	-	-	-125,628	-242,260	3,866	-	-
Investment in fixed assets (approximation)	-	-	-	-	13,135	0	580	4,929	1,195	2,678
Change in cash	-	-	-	-	6,259	967	-161,669	149,226	-8,098	-
Working capital	-414,657	-420,519	-255,992	-244,419	-335,280	-345,775	-220,147	22,693	96,045	54,344
EBIT margin	-	-	-	-	-	-	-	-	2.2%	8.3%
Solvency	-59.7%	-73.9%	-45.3%	-47.2%	-103.6%	-80.8%	-64.5%	7.7%	15.6%	31.8%
Current ratio	0.65	0.59	0.72	0.71	0.46	0.54	0.59	1.06	1.43	1.44
Debt to equity	-	-	-	-	-	-	-	11.91	5.41	2.15
ROE	-	-	-	-	-	-	-	9.5%	-13.2%	89.1%
ROA	0.2%	-26.0%	-1.6%	3.6%	7.8%	-30.1%	-73.7%	0.7%	-2.1%	28.3%
Customer credit	-	-	-	-	-	-	-	-	53 days	52 days

Item	31-12-2025	31-12-2024	31-12-2023	31-12-2022
Employees at the balance-sheet date	2	4	4	7
full-time	2	4	4	6
part-time	-	-	-	1
in full-time equivalents	2	4	4	6.6
Average over the year, in full-time equivalents	2.3	4.1	5	5.8
On a permanent contract	2	4	4	7
Joined	1	1	3	4
Left	3	1	6	2

PARTNER Consultancy Services

Annual accounts 2025

Money flows

Balance sheet

Change in equityin euro

Change in cash

Position in the sector

Solvency-59.7%

Current ratio0.65

Return on assets0.2%

Staff

Staff cost per FTE€91,621

Joined and left-2

Filed annual accounts

Filings

Key figures and ratios

Social balance sheet

Investments

Insights on PARTNER Consultancy Services

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