COMPAGNONS PARTNERS LOGISTICS: 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.
COMPAGNONS PARTNERS LOGISTICS
Largest movements
- Receivables within one year +€67,412
up €67,412 (+15.8%), from €425,939 to €493,351
of which Trade receivables: +€75,491
- Tangible fixed assets +€32,040
up €32,040 (+4,259%), from €752 to €32,792
of which Leasing and similar rights: +€29,222
- Cash -€16,688
down €16,688 (-49.5%), from €33,701 to €17,013
mainly Receivables within one year (-€67,412) and Current portion of long-term debt (-€53,880)
- Reserves +€94,649
up €94,649 (+35.8%), from €264,671 to €359,319
of which Distributable reserves: +€101,149
- Current portion of long-term debt -€53,880
down €53,880 (-89.8%), from €60,000 to €6,120
- Tax, wage and social debts +€19,667
up €19,667 (+84.8%), from €23,202 to €42,870
of which Taxes: +€12,931
- Debts after one year +€15,615
new in 2025: €15,615
- Trade debts +€8,122
up €8,122 (+13.0%), from €62,581 to €70,703
- Gross operating margin +€104,587
up €104,587 (+49.2%), from €212,551 to €317,138
- Staff costs +€44,057
up €44,057 (+31.9%), from €138,169 to €182,227
- Taxes +€16,582
up €16,582 (+104%), from €15,913 to €32,495
- Other operating charges -€5,792
down €5,792 (-83.5%), from €6,934 to €1,142
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 | €480,905 | €564,145 | +€83,241 | +17.3% |
| Fixed assets | 21/28 | €12,622 | €44,662 | +€32,040 | +254% |
| Tangible fixed assets | 22/27 | €752 | €32,792 | +€32,040 | +4,259% |
| Plant, machinery and equipment | 23 | - | €3,570 | +€3,570 | |
| Furniture and vehicles | 24 | €752 | €0 | -€752 | -100% |
| Leasing and similar rights | 25 | €0 | €29,222 | +€29,222 | |
| Financial fixed assets | 28 | €11,870 | €11,870 | = | 0.0% |
| Current assets | 29/58 | €468,282 | €519,483 | +€51,201 | +10.9% |
| Stocks and contracts in progress | 3 | €1,044 | €1,107 | +€63 | +6.0% |
| Stocks | 30/36 | €1,044 | €1,107 | +€63 | +6.0% |
| Amounts receivable within one year | 40/41 | €425,939 | €493,351 | +€67,412 | +15.8% |
| Trade receivables | 40 | €378,146 | €453,637 | +€75,491 | +20.0% |
| Other amounts receivable | 41 | €47,793 | €39,714 | -€8,079 | -16.9% |
| Cash at bank and in hand | 54/58 | €33,701 | €17,013 | -€16,688 | -49.5% |
| Deferred charges and accrued income | 490/1 | €7,599 | €8,013 | +€414 | +5.4% |
| Total equity and liabilities | 10/49 | €480,905 | €564,145 | +€83,241 | +17.3% |
| Equity | 10/15 | €329,671 | €424,319 | +€94,649 | +28.7% |
| Contributions | 10/11 | €65,000 | €65,000 | = | 0.0% |
| Reserves | 13 | €264,671 | €359,319 | +€94,649 | +35.8% |
| Non-distributable reserves | 130/1 | €6,500 | €0 | -€6,500 | -100% |
| Reserves not available under the articles | 1311 | €6,500 | €0 | -€6,500 | -100% |
| Distributable reserves | 133 | €258,171 | €359,319 | +€101,149 | +39.2% |
| Amounts payable | 17/49 | €151,234 | €139,826 | -€11,408 | -7.5% |
| Amounts payable after more than one year | 17 | - | €15,615 | +€15,615 | |
| Financial debts | 170/4 | - | €15,615 | +€15,615 | |
| Amounts payable within one year | 42/48 | €145,784 | €119,693 | -€26,091 | -17.9% |
| Current portion of amounts payable after more than one year | 42 | €60,000 | €6,120 | -€53,880 | -89.8% |
| Trade debts | 44 | €62,581 | €70,703 | +€8,122 | +13.0% |
| Suppliers | 440/4 | €62,581 | €70,703 | +€8,122 | +13.0% |
| Taxes, remuneration and social security | 45 | €23,202 | €42,870 | +€19,667 | +84.8% |
| Taxes | 450/3 | €1,913 | €14,844 | +€12,931 | +676% |
| Remuneration and social security | 454/9 | €21,289 | €28,025 | +€6,736 | +31.6% |
| Accrued charges and deferred income | 492/3 | €5,450 | €4,518 | -€932 | -17.1% |
| Remuneration, social security and pensions | 62 | €138,169 | €182,227 | +€44,057 | +31.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,549 | €6,070 | +€522 | +9.4% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€1,573 | -€1,573 | = | 0.0% |
| Other operating charges | 640/8 | €6,934 | €1,142 | -€5,792 | -83.5% |
| Gross operating margin | 9900 | €212,551 | €317,138 | +€104,587 | +49.2% |
| Operating profit (loss) | 9901 | €63,471 | €129,272 | +€65,801 | +104% |
| Financial income | 75/76B | €3 | €1 | -€2 | -76.7% |
| Recurring financial income | 75 | €3 | €1 | -€2 | -76.7% |
| Financial charges | 65/66B | €1,719 | €2,129 | +€410 | +23.8% |
| Recurring financial charges | 65 | €1,719 | €2,129 | +€410 | +23.8% |
| Profit (loss) for the period before taxes | 9903 | €61,755 | €127,144 | +€65,389 | +106% |
| Income taxes | 67/77 | €15,913 | €32,495 | +€16,582 | +104% |
| Profit (loss) for the period | 9904 | €45,842 | €94,649 | +€48,807 | +106% |
| Profit (loss) for the period to be appropriated | 9905 | €45,842 | €94,649 | +€48,807 | +106% |
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 22 October 2026 via checked.be.