CKS 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.
CKS Partners
Largest movements
- Receivables within one year -€38,245
down €38,245 (-100.0%), from €38,247 to €2
of which Other amounts receivable: -€34,220
- Cash +€27,608
up €27,608 (+2317.3%), from €1,191 to €28,799
mainly Receivables within one year (+€38,245)
- Profit (loss) carried forward -€10,638
down €10,638 (-48.2%), from -€22,061 to -€32,699
- Financial charges +€2,943
up €2,943 (+456.1%), from €645 to €3,588
of which Non-recurring financial charges: +€2,977
- Financial income -€2,443
down €2,443 (-100.0%), from €2,443 to €0
of which Non-recurring financial income: -€1,268
- Other operating charges -€1,628
down €1,628 (-59.7%), from €2,727 to €1,100
- Gross operating margin -€930
down €930 (-18.5%), from -€5,021 to -€5,951
- Staff costs +€879
no longer reported in 2026 (was -€879)
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 | €39,439 | €28,801 | -€10,638 | -27.0% |
| Current assets | 29/58 | €39,439 | €28,801 | -€10,638 | -27.0% |
| Amounts receivable within one year | 40/41 | €38,247 | €2 | -€38,245 | -100.0% |
| Trade receivables | 40 | €4,025 | - | -€4,025 | |
| Other amounts receivable | 41 | €34,222 | €2 | -€34,220 | -100.0% |
| Cash at bank and in hand | 54/58 | €1,191 | €28,799 | +€27,608 | +2317.3% |
| Total equity and liabilities | 10/49 | €39,439 | €28,801 | -€10,638 | -27.0% |
| Equity | 10/15 | €39,439 | €28,801 | -€10,638 | -27.0% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€22,061 | -€32,699 | -€10,638 | -48.2% |
| Remuneration, social security and pensions | 62 | -€879 | - | +€879 | |
| Other operating charges | 640/8 | €2,727 | €1,100 | -€1,628 | -59.7% |
| Gross operating margin | 9900 | -€5,021 | -€5,951 | -€930 | -18.5% |
| Operating profit (loss) | 9901 | -€6,869 | -€7,050 | -€181 | -2.6% |
| Financial income | 75/76B | €2,443 | €0 | -€2,443 | -100.0% |
| Recurring financial income | 75 | €1,175 | €0 | -€1,175 | -100.0% |
| Non-recurring financial income | 76B | €1,268 | - | -€1,268 | |
| Financial charges | 65/66B | €645 | €3,588 | +€2,943 | +456.1% |
| Recurring financial charges | 65 | €645 | €611 | -€34 | -5.3% |
| Non-recurring financial charges | 66B | - | €2,977 | +€2,977 | |
| Profit (loss) for the period before taxes | 9903 | -€5,071 | -€10,638 | -€5,566 | -109.8% |
| Profit (loss) for the period | 9904 | -€5,071 | -€10,638 | -€5,566 | -109.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,071 | -€10,638 | -€5,566 | -109.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 January 2025 and 31 January 2026. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.