C-PARTNER: 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.
C-PARTNER
Largest movements
- Receivables within one year -€22,390
down €22,390 (-25.5%), from €87,685 to €65,295
of which Trade receivables: -€23,599
- Tangible fixed assets +€12,382
up €12,382 (+4.2%), from €292,283 to €304,665
of which Furniture and vehicles: +€9,579
- Debts after one year -€19,955
down €19,955 (-18.7%), from €106,927 to €86,972
- Other debts -€14,449
down €14,449 (-8.7%), from €165,340 to €150,890
- Current portion of long-term debt +€10,467
up €10,467 (+58.2%), from €17,995 to €28,462
- Advances received +€8,618
new in 2025: €8,618
- Profit (loss) carried forward +€4,368
up €4,368 (+7.7%), from -€57,007 to -€52,638
- Gross operating margin +€38,263
up €38,263, from -€7,844 to €30,419
- Depreciation -€3,735
down €3,735 (-16.4%), from €22,711 to €18,976
- Other operating charges -€2,082
down €2,082 (-76.0%), from €2,737 to €656
- Staff costs +€1,338
up €1,338 (+6180.9%), from €22 to €1,360
- Financial charges +€1,165
up €1,165 (+31.2%), from €3,738 to €4,903
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €379,968 | €370,071 | -€9,897 | -2.6% |
| Fixed assets | 21/28 | €292,283 | €304,665 | +€12,382 | +4.2% |
| Tangible fixed assets | 22/27 | €292,283 | €304,665 | +€12,382 | +4.2% |
| Plant, machinery and equipment | 23 | €1,690 | €693 | -€997 | -59.0% |
| Furniture and vehicles | 24 | €16,199 | €25,779 | +€9,579 | +59.1% |
| Other tangible fixed assets | 26 | €274,394 | €278,194 | +€3,799 | +1.4% |
| Current assets | 29/58 | €87,685 | €65,406 | -€22,279 | -25.4% |
| Amounts receivable within one year | 40/41 | €87,685 | €65,295 | -€22,390 | -25.5% |
| Trade receivables | 40 | €87,394 | €63,795 | -€23,599 | -27.0% |
| Other amounts receivable | 41 | €291 | €1,500 | +€1,209 | +415.4% |
| Deferred charges and accrued income | 490/1 | - | €111 | +€111 | |
| Total equity and liabilities | 10/49 | €379,968 | €370,071 | -€9,897 | -2.6% |
| Equity | 10/15 | €26,330 | €30,698 | +€4,368 | +16.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €64,736 | €64,736 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €62,876 | €62,876 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€57,007 | -€52,638 | +€4,368 | +7.7% |
| Amounts payable | 17/49 | €353,639 | €339,373 | -€14,266 | -4.0% |
| Amounts payable after more than one year | 17 | €106,927 | €86,972 | -€19,955 | -18.7% |
| Financial debts | 170/4 | €106,927 | €86,972 | -€19,955 | -18.7% |
| Amounts payable within one year | 42/48 | €246,712 | €252,402 | +€5,689 | +2.3% |
| Current portion of amounts payable after more than one year | 42 | €17,995 | €28,462 | +€10,467 | +58.2% |
| Financial debts | 43 | €771 | €1,701 | +€930 | +120.5% |
| Credit institutions | 430/8 | €771 | €1,701 | +€930 | +120.5% |
| Trade debts | 44 | €58,585 | €59,938 | +€1,353 | +2.3% |
| Suppliers | 440/4 | €58,585 | €59,938 | +€1,353 | +2.3% |
| Advances received on contracts in progress | 46 | - | €8,618 | +€8,618 | |
| Taxes, remuneration and social security | 45 | €4,021 | €2,792 | -€1,229 | -30.6% |
| Taxes | 450/3 | €4,021 | €2,792 | -€1,229 | -30.6% |
| Other amounts payable | 47/48 | €165,340 | €150,890 | -€14,449 | -8.7% |
| Remuneration, social security and pensions | 62 | €22 | €1,360 | +€1,338 | +6180.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,711 | €18,976 | -€3,735 | -16.4% |
| Other operating charges | 640/8 | €2,737 | €656 | -€2,082 | -76.0% |
| Gross operating margin | 9900 | -€7,844 | €30,419 | +€38,263 | |
| Operating profit (loss) | 9901 | -€33,314 | €9,427 | +€42,741 | |
| Financial income | 75/76B | €38 | €52 | +€13 | +34.7% |
| Recurring financial income | 75 | €38 | €52 | +€13 | +34.7% |
| Financial charges | 65/66B | €3,738 | €4,903 | +€1,165 | +31.2% |
| Recurring financial charges | 65 | €3,738 | €4,903 | +€1,165 | +31.2% |
| Profit (loss) for the period before taxes | 9903 | -€37,014 | €4,576 | +€41,590 | |
| Income taxes | 67/77 | €187 | €208 | +€20 | +10.9% |
| Profit (loss) for the period | 9904 | -€37,201 | €4,368 | +€41,569 | |
| Profit (loss) for the period to be appropriated | 9905 | -€37,201 | €4,368 | +€41,569 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.