C-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.
C-Partners
Largest movements
- Receivables within one year -€198,630
down €198,630 (-96.0%), from €207,000 to €8,370
of which Other amounts receivable: -€207,000
- Cash -€7,395
down €7,395 (-94.3%), from €7,843 to €448
mainly Other debts (-€205,000) and Net result for the year (-€1,025)
- Other debts -€205,000
no longer reported in 2026 (was €205,000)
- Financial income -€207,000
no longer reported in 2026 (was €207,000)
- Gross operating margin +€644
up €644 (+54.7%), from -€1,177 to -€533
- Other operating charges +€12
up €12 (+2.8%), from €449 to €462
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.
Cash bridge derived
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.
Every line side by side
| Line | Code | 2025 | 2026 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €305,565 | €99,540 | -€206,025 | -67.4% |
| Fixed assets | 21/28 | €90,722 | €90,722 | = | 0.0% |
| Financial fixed assets | 28 | €90,722 | €90,722 | = | 0.0% |
| Current assets | 29/58 | €214,843 | €8,818 | -€206,025 | -95.9% |
| Amounts receivable within one year | 40/41 | €207,000 | €8,370 | -€198,630 | -96.0% |
| Trade receivables | 40 | - | €8,370 | +€8,370 | |
| Other amounts receivable | 41 | €207,000 | - | -€207,000 | |
| Cash at bank and in hand | 54/58 | €7,843 | €448 | -€7,395 | -94.3% |
| Total equity and liabilities | 10/49 | €305,565 | €99,540 | -€206,025 | -67.4% |
| Equity | 10/15 | €100,565 | €99,540 | -€1,025 | -1.0% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €565 | - | -€565 | |
| Distributable reserves | 133 | €565 | - | -€565 | |
| Profit (loss) carried forward | 14 | - | -€460 | -€460 | |
| Amounts payable | 17/49 | €205,000 | - | -€205,000 | |
| Amounts payable within one year | 42/48 | €205,000 | - | -€205,000 | |
| Other amounts payable | 47/48 | €205,000 | - | -€205,000 | |
| Other operating charges | 640/8 | €449 | €462 | +€12 | +2.8% |
| Gross operating margin | 9900 | -€1,177 | -€533 | +€644 | +54.7% |
| Operating profit (loss) | 9901 | -€1,626 | -€995 | +€632 | +38.8% |
| Financial income | 75/76B | €207,000 | - | -€207,000 | |
| Recurring financial income | 75 | €207,000 | - | -€207,000 | |
| Financial charges | 65/66B | €29 | €30 | +€2 | +5.3% |
| Recurring financial charges | 65 | €29 | €30 | +€2 | +5.3% |
| Profit (loss) for the period before taxes | 9903 | €205,345 | -€1,025 | -€206,370 | |
| Profit (loss) for the period | 9904 | €205,345 | -€1,025 | -€206,370 | |
| Profit (loss) for the period to be appropriated | 9905 | €205,345 | -€1,025 | -€206,370 |
Source: filed annual accounts (NBB), fiscal years ended 30 April 2025 and 30 April 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.