consult partenaire: 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.
consult partenaire
Largest movements
- Receivables within one year +€3,197
up €3,197 (+7.3%), from €43,678 to €46,875
of which Trade receivables: +€1,697
- Reserves +€4,500
up €4,500 (+19.6%), from €23,000 to €27,500
- Tax, wage and social debts -€2,156
down €2,156 (-36.9%), from €5,838 to €3,682
- Trade debts +€1,068
up €1,068 (+2,622%), from €41 to €1,109
- Gross operating margin -€11,592
down €11,592 (-53.3%), from €21,734 to €10,143
- Taxes -€3,130
down €3,130 (-56.5%), from €5,545 to €2,415
- Financial charges +€2,356
up €2,356 (+1,928%), from €122 to €2,479
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 | €90,239 | €93,806 | +€3,567 | +4.0% |
| Fixed assets | 21/28 | €10,115 | €10,115 | = | 0.0% |
| Financial fixed assets | 28 | €10,115 | €10,115 | = | 0.0% |
| Current assets | 29/58 | €80,124 | €83,691 | +€3,567 | +4.5% |
| Amounts receivable after more than one year | 29 | €30,000 | €30,000 | = | 0.0% |
| Other amounts receivable | 291 | €30,000 | €30,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €43,678 | €46,875 | +€3,197 | +7.3% |
| Trade receivables | 40 | €43,678 | €45,375 | +€1,697 | +3.9% |
| Other amounts receivable | 41 | - | €1,500 | +€1,500 | |
| Cash at bank and in hand | 54/58 | €2,827 | €3,265 | +€438 | +15.5% |
| Deferred charges and accrued income | 490/1 | €3,619 | €3,551 | -€68 | -1.9% |
| Total equity and liabilities | 10/49 | €90,239 | €93,806 | +€3,567 | +4.0% |
| Equity | 10/15 | €83,062 | €87,728 | +€4,666 | +5.6% |
| Contributions | 10/11 | €35,820 | €35,820 | = | 0.0% |
| Reserves | 13 | €23,000 | €27,500 | +€4,500 | +19.6% |
| Distributable reserves | 133 | €23,000 | €27,500 | +€4,500 | +19.6% |
| Profit (loss) carried forward | 14 | €24,242 | €24,408 | +€166 | +0.7% |
| Amounts payable | 17/49 | €7,178 | €6,078 | -€1,100 | -15.3% |
| Amounts payable within one year | 42/48 | €7,178 | €6,078 | -€1,100 | -15.3% |
| Trade debts | 44 | €41 | €1,109 | +€1,068 | +2,622% |
| Suppliers | 440/4 | €41 | €1,109 | +€1,068 | +2,622% |
| Taxes, remuneration and social security | 45 | €5,838 | €3,682 | -€2,156 | -36.9% |
| Taxes | 450/3 | €5,838 | €3,682 | -€2,156 | -36.9% |
| Other amounts payable | 47/48 | €1,299 | €1,287 | -€12 | -0.9% |
| Non-recurring operating income | 76A | €8,563 | - | -€8,563 | |
| Other operating charges | 640/8 | €690 | €583 | -€107 | -15.5% |
| Gross operating margin | 9900 | €21,734 | €10,143 | -€11,592 | -53.3% |
| Operating profit (loss) | 9901 | €21,044 | €9,559 | -€11,485 | -54.6% |
| Financial charges | 65/66B | €122 | €2,479 | +€2,356 | +1,928% |
| Recurring financial charges | 65 | €122 | €2,479 | +€2,356 | +1,928% |
| Profit (loss) for the period before taxes | 9903 | €20,922 | €7,081 | -€13,841 | -66.2% |
| Income taxes | 67/77 | €5,545 | €2,415 | -€3,130 | -56.5% |
| Profit (loss) for the period | 9904 | €15,377 | €4,666 | -€10,711 | -69.7% |
| Profit (loss) for the period to be appropriated | 9905 | €15,377 | €4,666 | -€10,711 | -69.7% |
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 24 October 2026 via checked.be.