CANNES 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.
CANNES PARTNERS
Largest movements
- Tangible fixed assets +€26,649
up €26,649 (+1,837%), from €1,451 to €28,100
- Receivables within one year -€13,157
down €13,157 (-27.0%), from €48,819 to €35,662
of which Trade receivables: -€26,157
- Cash +€1,794
up €1,794 (+18.9%), from €9,475 to €11,269
mainly Net result for the year (+€37,180) and Tax, wage and social debts (+€22,566)
- Tax, wage and social debts +€22,566
up €22,566 (+186%), from €12,105 to €34,671
of which Taxes: +€22,566
- Other debts -€20,006
no longer reported in 2025 (was €20,006)
- Profit (loss) carried forward +€18,430
up €18,430 (+247%), from €7,458 to €25,888
- Trade debts -€6,704
down €6,704 (-40.0%), from €16,776 to €10,072
- Contributions +€1,000
up €1,000 (+25.0%), from €4,000 to €5,000
- Gross operating margin +€34,129
up €34,129 (+185%), from €18,414 to €52,543
- Other operating charges -€7,927
down €7,927 (-98.9%), from €8,014 to €87
- Taxes +€6,474
up €6,474 (+225%), from €2,879 to €9,353
- Depreciation +€3,330
up €3,330 (+15,857%), from €21 to €3,351
- Financial charges +€2,739
up €2,739 (+5,706%), from €48 to €2,787
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 | €60,345 | €75,631 | +€15,286 | +25.3% |
| Fixed assets | 21/28 | €1,451 | €28,100 | +€26,649 | +1,837% |
| Tangible fixed assets | 22/27 | €1,451 | €28,100 | +€26,649 | +1,837% |
| Furniture and vehicles | 24 | €1,451 | €28,100 | +€26,649 | +1,837% |
| Current assets | 29/58 | €58,894 | €47,531 | -€11,363 | -19.3% |
| Amounts receivable within one year | 40/41 | €48,819 | €35,662 | -€13,157 | -27.0% |
| Trade receivables | 40 | €48,819 | €22,662 | -€26,157 | -53.6% |
| Other amounts receivable | 41 | - | €13,000 | +€13,000 | |
| Cash at bank and in hand | 54/58 | €9,475 | €11,269 | +€1,794 | +18.9% |
| Deferred charges and accrued income | 490/1 | €600 | €600 | +€0 | 0.0% |
| Total equity and liabilities | 10/49 | €60,345 | €75,631 | +€15,286 | +25.3% |
| Equity | 10/15 | €11,458 | €30,888 | +€19,430 | +170% |
| Contributions | 10/11 | €4,000 | €5,000 | +€1,000 | +25.0% |
| Profit (loss) carried forward | 14 | €7,458 | €25,888 | +€18,430 | +247% |
| Amounts payable | 17/49 | €48,887 | €44,743 | -€4,144 | -8.5% |
| Amounts payable within one year | 42/48 | €48,887 | €44,743 | -€4,144 | -8.5% |
| Trade debts | 44 | €16,776 | €10,072 | -€6,704 | -40.0% |
| Suppliers | 440/4 | €16,776 | €10,072 | -€6,704 | -40.0% |
| Taxes, remuneration and social security | 45 | €12,105 | €34,671 | +€22,566 | +186% |
| Taxes | 450/3 | €2,995 | €25,561 | +€22,566 | +753% |
| Remuneration and social security | 454/9 | €9,110 | €9,110 | = | 0.0% |
| Other amounts payable | 47/48 | €20,006 | - | -€20,006 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21 | €3,351 | +€3,330 | +15,857% |
| Other operating charges | 640/8 | €8,014 | €87 | -€7,927 | -98.9% |
| Gross operating margin | 9900 | €18,414 | €52,543 | +€34,129 | +185% |
| Operating profit (loss) | 9901 | €10,379 | €49,105 | +€38,726 | +373% |
| Financial income | 75/76B | €6 | €215 | +€209 | +3,485% |
| Recurring financial income | 75 | €6 | €215 | +€209 | +3,485% |
| Financial charges | 65/66B | €48 | €2,787 | +€2,739 | +5,706% |
| Recurring financial charges | 65 | €48 | €2,787 | +€2,739 | +5,706% |
| Profit (loss) for the period before taxes | 9903 | €10,337 | €46,533 | +€36,196 | +350% |
| Income taxes | 67/77 | €2,879 | €9,353 | +€6,474 | +225% |
| Profit (loss) for the period | 9904 | €7,458 | €37,180 | +€29,722 | +399% |
| Profit (loss) for the period to be appropriated | 9905 | €7,458 | €37,180 | +€29,722 | +399% |
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 14 October 2026 via checked.be.