B PARTNER: 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.
B PARTNER
Largest movements
- Cash +€9,108
up €9,108 (+44.9%), from €20,280 to €29,388
mainly Receivables within one year (+€6,415) and Net result for the year (+€5,151)
- Receivables within one year -€6,415
down €6,415 (-16.2%), from €39,712 to €33,297
of which Trade receivables: -€11,387
- Tax, wage and social debts -€5,358
down €5,358 (-50.7%), from €10,578 to €5,220
of which Taxes: -€9,333
- Reserves +€5,000
up €5,000 (+28.7%), from €17,400 to €22,400
- Trade debts +€1,395
up €1,395 (+212.1%), from €658 to €2,053
- Accrued charges and deferred income +€1,050
new in 2025: €1,050
- Staff costs -€30,521
down €30,521 (-37.2%), from €82,142 to €51,621
- Gross operating margin -€12,262
down €12,262 (-14.3%), from €86,008 to €73,746
- Taxes +€4,014
up €4,014 (+1612.5%), from €249 to €4,263
- Financial charges -€2,237
down €2,237 (-37.4%), from €5,983 to €3,746
- Other operating charges -€1,899
down €1,899 (-20.0%), from €9,491 to €7,593
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.
Cash bridge derived
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 | €64,078 | €66,316 | +€2,238 | +3.5% |
| Fixed assets | 21/28 | €4,086 | €3,631 | -€455 | -11.1% |
| Tangible fixed assets | 22/27 | €4,086 | €3,631 | -€455 | -11.1% |
| Furniture and vehicles | 24 | €4,086 | €3,631 | -€455 | -11.1% |
| Current assets | 29/58 | €59,992 | €62,685 | +€2,693 | +4.5% |
| Amounts receivable within one year | 40/41 | €39,712 | €33,297 | -€6,415 | -16.2% |
| Trade receivables | 40 | €34,559 | €23,172 | -€11,387 | -32.9% |
| Other amounts receivable | 41 | €5,153 | €10,125 | +€4,972 | +96.5% |
| Cash at bank and in hand | 54/58 | €20,280 | €29,388 | +€9,108 | +44.9% |
| Total equity and liabilities | 10/49 | €64,078 | €66,316 | +€2,238 | +3.5% |
| Equity | 10/15 | €52,390 | €57,541 | +€5,151 | +9.8% |
| Contributions | 10/11 | €8,860 | €8,860 | = | 0.0% |
| Reserves | 13 | €17,400 | €22,400 | +€5,000 | +28.7% |
| Distributable reserves | 133 | €17,400 | €22,400 | +€5,000 | +28.7% |
| Profit (loss) carried forward | 14 | €26,130 | €26,281 | +€151 | +0.6% |
| Amounts payable | 17/49 | €11,689 | €8,775 | -€2,913 | -24.9% |
| Amounts payable within one year | 42/48 | €11,689 | €7,725 | -€3,963 | -33.9% |
| Trade debts | 44 | €658 | €2,053 | +€1,395 | +212.1% |
| Suppliers | 440/4 | €658 | €2,053 | +€1,395 | +212.1% |
| Taxes, remuneration and social security | 45 | €10,578 | €5,220 | -€5,358 | -50.7% |
| Taxes | 450/3 | €10,578 | €1,245 | -€9,333 | -88.2% |
| Remuneration and social security | 454/9 | - | €3,975 | +€3,975 | |
| Other amounts payable | 47/48 | €453 | €453 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €1,050 | +€1,050 | |
| Remuneration, social security and pensions | 62 | €82,142 | €51,621 | -€30,521 | -37.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,763 | €1,455 | -€308 | -17.5% |
| Other operating charges | 640/8 | €9,491 | €7,593 | -€1,899 | -20.0% |
| Gross operating margin | 9900 | €86,008 | €73,746 | -€12,262 | -14.3% |
| Operating profit (loss) | 9901 | -€7,389 | €13,076 | +€20,465 | |
| Financial income | 75/76B | €16 | €84 | +€68 | +419.1% |
| Recurring financial income | 75 | €16 | €84 | +€68 | +419.1% |
| Financial charges | 65/66B | €5,983 | €3,746 | -€2,237 | -37.4% |
| Recurring financial charges | 65 | €5,983 | €3,746 | -€2,237 | -37.4% |
| Profit (loss) for the period before taxes | 9903 | -€13,355 | €9,414 | +€22,770 | |
| Income taxes | 67/77 | €249 | €4,263 | +€4,014 | +1612.5% |
| Profit (loss) for the period | 9904 | -€13,604 | €5,151 | +€18,755 | |
| Profit (loss) for the period to be appropriated | 9905 | -€13,604 | €5,151 | +€18,755 |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.