C.B. PARTNERS: 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.
What changed
C.B. PARTNERS
NACE 70.200, Business and other management consultancy
financial year 2026 compared with 2025filed annual accounts (NBB)
Net result for the year
€145,356
2025 · €61,118+€84,238
Equity
€398,095
2025 · €311,048+€87,047
Cash
€14,068
2025 · €7,840+€6,228
Balance sheet total
€671,392
2025 · €610,385+€61,007
Largest movements
Assets
- Receivables after one year +€74,400
new in 2026: €74,400
- Receivables within one year -€19,288
down €19,288 (-74.3%), from €25,975 to €6,687
of which Other amounts receivable: -€16,422
Equity and liabilities
- Reserves +€80,000
up €80,000 (+27.6%), from €290,000 to €370,000
- Debts after one year -€38,000
down €38,000 (-17.4%), from €217,961 to €179,961
of which Other amounts payable: -€27,262
- Tax, wage and social debts +€10,229
up €10,229 (+140%), from €7,291 to €17,521
of which Taxes: +€10,006
- Profit (loss) carried forward +€7,047
up €7,047 (+672%), from €1,048 to €8,095
Income statement
- Financial income +€47,400
up €47,400 (+96.7%), from €49,000 to €96,400
- Turnover +€25,871
up €25,871 (+25.1%), from €103,265 to €129,136
- Services and other goods -€20,935
down €20,935 (-26.4%), from €79,301 to €58,367
- Taxes +€12,192
up €12,192 (+156%), from €7,829 to €20,020
- Other operating charges -€2,574
down €2,574 (-67.7%), from €3,800 to €1,227
From the 2025 result to the 2026 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.
Result 2025
€61,118
Turnover
+€25,871
Other operating income
+€1,550
Services and other goods
+€20,935
Depreciation
-€474
Other operating charges
+€2,574
Financial income
+€47,400
Financial charges
-€1,426
Taxes
-€12,192
Result 2026
€145,356
raises the resultlowers the result
Derived cash bridge
Derived from the 2025 and 2026 balance sheets and the 2026 result: not a filed cash-flow statement. It shows where the money came from and went.
From operations
+€101,186
Investment
€0
Financing
-€94,958
Cash 2025
€7,840
From operations (derived)
+€101,186
Net result for the year
+€145,356
Depreciation
+€511
Receivables after one year
-€74,400
Receivables within one year
+€19,288
Deferred charges and accrued income
-€178
Trade debts
-€552
Tax, wage and social debts
+€10,229
Other debts
+€2,000
Accrued charges and deferred income
-€1,068
Financing
-€94,958
Debts after one year
-€38,000
Current portion of long-term debt
+€283
Short-term financial debts
+€1,068
Contributions, distributions and other
-€58,309
Cash 2026
€14,068
brings cash intakes cash out
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €610,385 | €671,392 | +€61,007 | +10.0% |
| Fixed assets | 21/28 | €576,496 | €575,985 | -€511 | -0.1% |
| Tangible fixed assets | 22/27 | €1,496 | €985 | -€511 | -34.1% |
| Furniture and vehicles | 24 | €1,496 | €985 | -€511 | -34.1% |
| Financial fixed assets | 28 | €575,000 | €575,000 | = | 0.0% |
| Affiliated companies | 280/1 | €575,000 | €575,000 | = | 0.0% |
| Participating interests | 280 | €575,000 | €575,000 | = | 0.0% |
| Current assets | 29/58 | €33,889 | €95,406 | +€61,518 | +182% |
| Amounts receivable after more than one year | 29 | - | €74,400 | +€74,400 | |
| Other amounts receivable | 291 | - | €74,400 | +€74,400 | |
| Amounts receivable within one year | 40/41 | €25,975 | €6,687 | -€19,288 | -74.3% |
| Trade receivables | 40 | €9,376 | €6,510 | -€2,866 | -30.6% |
| Other amounts receivable | 41 | €16,599 | €177 | -€16,422 | -98.9% |
| Cash at bank and in hand | 54/58 | €7,840 | €14,068 | +€6,228 | +79.4% |
| Deferred charges and accrued income | 490/1 | €74 | €251 | +€178 | +242% |
| Total equity and liabilities | 10/49 | €610,385 | €671,392 | +€61,007 | +10.0% |
| Equity | 10/15 | €311,048 | €398,095 | +€87,047 | +28.0% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €290,000 | €370,000 | +€80,000 | +27.6% |
| Distributable reserves | 133 | €290,000 | €370,000 | +€80,000 | +27.6% |
| Profit (loss) carried forward | 14 | €1,048 | €8,095 | +€7,047 | +672% |
| Amounts payable | 17/49 | €299,337 | €273,297 | -€26,040 | -8.7% |
| Amounts payable after more than one year | 17 | €217,961 | €179,961 | -€38,000 | -17.4% |
| Financial debts | 170/4 | €67,911 | €57,174 | -€10,737 | -15.8% |
| Credit institutions | 173 | €67,911 | €57,174 | -€10,737 | -15.8% |
| Other amounts payable | 178/9 | €150,050 | €122,788 | -€27,262 | -18.2% |
| Amounts payable within one year | 42/48 | €80,308 | €93,336 | +€13,027 | +16.2% |
| Current portion of amounts payable after more than one year | 42 | €13,390 | €13,673 | +€283 | +2.1% |
| Financial debts | 43 | - | €1,068 | +€1,068 | |
| Credit institutions | 430/8 | - | €1,068 | +€1,068 | |
| Trade debts | 44 | €1,318 | €765 | -€552 | -41.9% |
| Suppliers | 440/4 | €1,318 | €765 | -€552 | -41.9% |
| Taxes, remuneration and social security | 45 | €7,291 | €17,521 | +€10,229 | +140% |
| Taxes | 450/3 | €5,030 | €15,036 | +€10,006 | +199% |
| Remuneration and social security | 454/9 | €2,261 | €2,485 | +€224 | +9.9% |
| Other amounts payable | 47/48 | €58,309 | €60,309 | +€2,000 | +3.4% |
| Accrued charges and deferred income | 492/3 | €1,068 | - | -€1,068 | |
| Operating income | 70/76A | €106,327 | €133,748 | +€27,421 | +25.8% |
| Turnover | 70 | €103,265 | €129,136 | +€25,871 | +25.1% |
| Other operating income | 74 | €3,062 | €4,612 | +€1,550 | +50.6% |
| Operating charges | 60/66A | €83,138 | €60,104 | -€23,034 | -27.7% |
| Services and other goods | 61 | €79,301 | €58,367 | -€20,935 | -26.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €36 | €511 | +€474 | +1,304% |
| Other operating charges | 640/8 | €3,800 | €1,227 | -€2,574 | -67.7% |
| Operating profit (loss) | 9901 | €23,189 | €73,644 | +€50,455 | +218% |
| Financial income | 75/76B | €49,000 | €96,400 | +€47,400 | +96.7% |
| Recurring financial income | 75 | €49,000 | €96,400 | +€47,400 | +96.7% |
| Income from financial fixed assets | 750 | €49,000 | €96,400 | +€47,400 | +96.7% |
| Financial charges | 65/66B | €3,242 | €4,668 | +€1,426 | +44.0% |
| Recurring financial charges | 65 | €3,242 | €4,668 | +€1,426 | +44.0% |
| Debt charges | 650 | €3,242 | €4,668 | +€1,426 | +44.0% |
| Profit (loss) for the period before taxes | 9903 | €68,947 | €165,376 | +€96,429 | +140% |
| Income taxes | 67/77 | €7,829 | €20,020 | +€12,192 | +156% |
| Taxes | 670/3 | €7,829 | €20,020 | +€12,192 | +156% |
| Profit (loss) for the period | 9904 | €61,118 | €145,356 | +€84,238 | +138% |
| Profit (loss) for the period to be appropriated | 9905 | €61,118 | €145,356 | +€84,238 | +138% |
Source: filed annual accounts (NBB), financial years ended 31 March 2025 and 31 March 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 22 October 2026 via checked.be.