C + G 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.
C + G PARTNERS
Largest movements
- Cash +€26,532
up €26,532 (+62.8%), from €42,267 to €68,799
mainly Net result for the year (+€68,919) and Receivables within one year (+€12,299)
- Receivables within one year -€12,299
down €12,299 (-38.4%), from €32,046 to €19,747
of which Other amounts receivable: -€10,662
- Tangible fixed assets -€6,618
down €6,618 (-37.8%), from €17,520 to €10,902
of which Furniture and vehicles: -€5,771
- Reserves +€45,390
up €45,390 (+34.9%), from €130,064 to €175,454
- Other debts -€31,563
down €31,563 (-63.1%), from €50,000 to €18,437
- Debts after one year -€4,640
down €4,640 (-15.8%), from €29,460 to €24,820
- Tax, wage and social debts -€2,607
down €2,607 (-12.7%), from €20,487 to €17,881
- Gross operating margin +€17,020
up €17,020 (+21.5%), from €79,335 to €96,355
- Taxes +€3,282
up €3,282 (+21.5%), from €15,231 to €18,513
- Financial income -€1,579
down €1,579 (-56.9%), from €2,776 to €1,196
- Depreciation -€1,170
down €1,170 (-13.1%), from €8,900 to €7,730
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 | €250,634 | €258,436 | +€7,803 | +3.1% |
| Fixed assets | 21/28 | €75,398 | €68,780 | -€6,618 | -8.8% |
| Tangible fixed assets | 22/27 | €17,520 | €10,902 | -€6,618 | -37.8% |
| Plant, machinery and equipment | 23 | €847 | €0 | -€847 | -100% |
| Furniture and vehicles | 24 | €16,673 | €10,902 | -€5,771 | -34.6% |
| Financial fixed assets | 28 | €57,878 | €57,878 | = | 0.0% |
| Current assets | 29/58 | €175,236 | €189,657 | +€14,421 | +8.2% |
| Amounts receivable within one year | 40/41 | €32,046 | €19,747 | -€12,299 | -38.4% |
| Trade receivables | 40 | €20,997 | €19,360 | -€1,637 | -7.8% |
| Other amounts receivable | 41 | €11,049 | €387 | -€10,662 | -96.5% |
| Current investments | 50/53 | €100,000 | €100,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €42,267 | €68,799 | +€26,532 | +62.8% |
| Deferred charges and accrued income | 490/1 | €922 | €1,111 | +€188 | +20.4% |
| Total equity and liabilities | 10/49 | €250,634 | €258,436 | +€7,803 | +3.1% |
| Equity | 10/15 | €145,196 | €190,586 | +€45,390 | +31.3% |
| Contributions | 10/11 | €15,132 | €15,132 | = | 0.0% |
| Reserves | 13 | €130,064 | €175,454 | +€45,390 | +34.9% |
| Distributable reserves | 133 | €130,064 | €175,454 | +€45,390 | +34.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €105,438 | €67,850 | -€37,587 | -35.6% |
| Amounts payable after more than one year | 17 | €29,460 | €24,820 | -€4,640 | -15.8% |
| Financial debts | 170/4 | €29,460 | €24,820 | -€4,640 | -15.8% |
| Amounts payable within one year | 42/48 | €75,978 | €43,031 | -€32,947 | -43.4% |
| Current portion of amounts payable after more than one year | 42 | €4,455 | €4,640 | +€185 | +4.2% |
| Financial debts | 43 | €785 | €18 | -€767 | -97.8% |
| Credit institutions | 430/8 | €785 | €18 | -€767 | -97.8% |
| Trade debts | 44 | €251 | €2,056 | +€1,804 | +718% |
| Suppliers | 440/4 | €251 | €2,056 | +€1,804 | +718% |
| Taxes, remuneration and social security | 45 | €20,487 | €17,881 | -€2,607 | -12.7% |
| Taxes | 450/3 | €20,487 | €17,881 | -€2,607 | -12.7% |
| Other amounts payable | 47/48 | €50,000 | €18,437 | -€31,563 | -63.1% |
| Non-recurring operating income | 76A | €462 | €0 | -€462 | -100% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,900 | €7,730 | -€1,170 | -13.1% |
| Other operating charges | 640/8 | €523 | €551 | +€28 | +5.3% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €79,335 | €96,355 | +€17,020 | +21.5% |
| Operating profit (loss) | 9901 | €69,912 | €88,074 | +€18,162 | +26.0% |
| Financial income | 75/76B | €2,776 | €1,196 | -€1,579 | -56.9% |
| Recurring financial income | 75 | €2,776 | €1,196 | -€1,579 | -56.9% |
| Financial charges | 65/66B | €992 | €1,838 | +€847 | +85.4% |
| Recurring financial charges | 65 | €992 | €1,838 | +€847 | +85.4% |
| Profit (loss) for the period before taxes | 9903 | €71,696 | €87,432 | +€15,736 | +21.9% |
| Income taxes | 67/77 | €15,231 | €18,513 | +€3,282 | +21.5% |
| Profit (loss) for the period | 9904 | €56,465 | €68,919 | +€12,454 | +22.1% |
| Profit (loss) for the period to be appropriated | 9905 | €56,465 | €68,919 | +€12,454 | +22.1% |
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 29 October 2026 via checked.be.