B & Partners: what changed
Two fiscal 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 & Partners
Largest movements
- Receivables within one year -€15,381
down €15,381 (-81.3%), from €18,910 to €3,529
of which Trade receivables: -€18,910
- Cash -€3,050
down €3,050 (-42.4%), from €7,189 to €4,139
mainly Net result for the year (-€111,517) and Other debts (-€74,121)
- Accrued charges and deferred income +€218,236
new in 2025: €218,236
- Profit (loss) carried forward -€111,517
down €111,517 (-89.7%), from -€124,281 to -€235,798
- Other debts -€74,121
no longer reported in 2025 (was €74,121)
- Tax, wage and social debts -€23,069
down €23,069 (-85.5%), from €26,973 to €3,904
of which Remuneration and social security: -€13,989
- Trade debts -€19,935
down €19,935 (-79.7%), from €25,021 to €5,086
- Gross operating margin -€85,038
down €85,038, from €29,361 to -€55,677
- Taxes +€1,471
new in 2025: €1,471
- Staff costs -€1,193
down €1,193 (-2.2%), from €54,621 to €53,428
- Other operating charges +€705
new in 2025: €705
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 | €29,859 | €11,428 | -€18,431 | -61.7% |
| Fixed assets | 21/28 | €3,760 | €3,760 | = | 0.0% |
| Financial fixed assets | 28 | €3,760 | €3,760 | = | 0.0% |
| Current assets | 29/58 | €26,099 | €7,668 | -€18,431 | -70.6% |
| Amounts receivable within one year | 40/41 | €18,910 | €3,529 | -€15,381 | -81.3% |
| Trade receivables | 40 | €18,910 | - | -€18,910 | |
| Other amounts receivable | 41 | - | €3,529 | +€3,529 | |
| Cash at bank and in hand | 54/58 | €7,189 | €4,139 | -€3,050 | -42.4% |
| Total equity and liabilities | 10/49 | €29,859 | €11,428 | -€18,431 | -61.7% |
| Equity | 10/15 | -€104,281 | -€215,798 | -€111,517 | -106.9% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€124,281 | -€235,798 | -€111,517 | -89.7% |
| Amounts payable | 17/49 | €134,140 | €227,226 | +€93,086 | +69.4% |
| Amounts payable within one year | 42/48 | €134,140 | €8,990 | -€125,150 | -93.3% |
| Trade debts | 44 | €25,021 | €5,086 | -€19,935 | -79.7% |
| Suppliers | 440/4 | €25,021 | €5,086 | -€19,935 | -79.7% |
| Advances received on contracts in progress | 46 | €8,025 | - | -€8,025 | |
| Taxes, remuneration and social security | 45 | €26,973 | €3,904 | -€23,069 | -85.5% |
| Taxes | 450/3 | €9,080 | - | -€9,080 | |
| Remuneration and social security | 454/9 | €17,893 | €3,904 | -€13,989 | -78.2% |
| Other amounts payable | 47/48 | €74,121 | - | -€74,121 | |
| Accrued charges and deferred income | 492/3 | - | €218,236 | +€218,236 | |
| Remuneration, social security and pensions | 62 | €54,621 | €53,428 | -€1,193 | -2.2% |
| Other operating charges | 640/8 | - | €705 | +€705 | |
| Gross operating margin | 9900 | €29,361 | -€55,677 | -€85,038 | |
| Operating profit (loss) | 9901 | -€25,260 | -€109,810 | -€84,550 | -334.7% |
| Financial charges | 65/66B | €517 | €236 | -€281 | -54.4% |
| Recurring financial charges | 65 | €517 | €236 | -€281 | -54.4% |
| Profit (loss) for the period before taxes | 9903 | -€25,777 | -€110,046 | -€84,269 | -326.9% |
| Income taxes | 67/77 | - | €1,471 | +€1,471 | |
| Profit (loss) for the period | 9904 | -€25,777 | -€111,517 | -€85,740 | -332.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€25,777 | -€111,517 | -€85,740 | -332.6% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.