COUNTERPART.FINANCE: 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.
COUNTERPART.FINANCE
Largest movements
- Intangible fixed assets -€35,496
down €35,496 (-61.0%), from €58,197 to €22,701
- Cash -€15,150
no longer reported in 2025 (was €15,150)
mainly Net result for the year (-€80,013) and Trade debts (-€9,248)
- Receivables within one year -€2,576
down €2,576 (-9.3%), from €27,576 to €25,000
of which Other amounts receivable: -€2,576
- Profit (loss) carried forward -€80,013
down €80,013 (-50.2%), from -€159,290 to -€239,303
- Tax, wage and social debts +€41,457
up €41,457 (+9,391%), from €441 to €41,898
of which Taxes: +€41,898
- Trade debts -€9,248
no longer reported in 2025 (was €9,248)
- Debts after one year -€6,310
down €6,310 (-2.9%), from €219,810 to €213,500
- Taxes +€40,622
new in 2025: €40,622
- Staff costs -€40,159
no longer reported in 2025 (was €40,159)
- Gross operating margin +€16,218
up €16,218 (+86.6%), from -€18,729 to -€2,510
- Financial income -€1,414
no longer reported in 2025 (was €1,414)
- Depreciation -€1,132
down €1,132 (-3.0%), from €37,191 to €36,059
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 | €101,660 | €47,874 | -€53,785 | -52.9% |
| Fixed assets | 21/28 | €58,933 | €22,874 | -€36,059 | -61.2% |
| Intangible fixed assets | 21 | €58,197 | €22,701 | -€35,496 | -61.0% |
| Tangible fixed assets | 22/27 | €736 | €173 | -€563 | -76.5% |
| Plant, machinery and equipment | 23 | €736 | €173 | -€563 | -76.5% |
| Current assets | 29/58 | €42,726 | €25,000 | -€17,726 | -41.5% |
| Amounts receivable within one year | 40/41 | €27,576 | €25,000 | -€2,576 | -9.3% |
| Trade receivables | 40 | €25,000 | €25,000 | = | 0.0% |
| Other amounts receivable | 41 | €2,576 | - | -€2,576 | |
| Cash at bank and in hand | 54/58 | €15,150 | - | -€15,150 | |
| Total equity and liabilities | 10/49 | €101,660 | €47,874 | -€53,785 | -52.9% |
| Equity | 10/15 | -€158,090 | -€238,103 | -€80,013 | -50.6% |
| Contributions | 10/11 | €1,200 | €1,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€159,290 | -€239,303 | -€80,013 | -50.2% |
| Amounts payable | 17/49 | €259,749 | €285,977 | +€26,228 | +10.1% |
| Amounts payable after more than one year | 17 | €219,810 | €213,500 | -€6,310 | -2.9% |
| Financial debts | 170/4 | €219,810 | €213,500 | -€6,310 | -2.9% |
| Amounts payable within one year | 42/48 | €39,939 | €72,477 | +€32,538 | +81.5% |
| Trade debts | 44 | €9,248 | - | -€9,248 | |
| Suppliers | 440/4 | €9,248 | - | -€9,248 | |
| Advances received on contracts in progress | 46 | €30,250 | €30,250 | = | 0.0% |
| Taxes, remuneration and social security | 45 | €441 | €41,898 | +€41,457 | +9,391% |
| Taxes | 450/3 | - | €41,898 | +€41,898 | |
| Remuneration and social security | 454/9 | €441 | - | -€441 | |
| Other amounts payable | 47/48 | - | €329 | +€329 | |
| Remuneration, social security and pensions | 62 | €40,159 | - | -€40,159 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,191 | €36,059 | -€1,132 | -3.0% |
| Other operating charges | 640/8 | - | €822 | +€822 | |
| Gross operating margin | 9900 | -€18,729 | -€2,510 | +€16,218 | +86.6% |
| Operating profit (loss) | 9901 | -€96,079 | -€39,391 | +€56,688 | +59.0% |
| Financial income | 75/76B | €1,414 | - | -€1,414 | |
| Recurring financial income | 75 | €1,414 | - | -€1,414 | |
| Financial charges | 65/66B | €147 | - | -€147 | |
| Recurring financial charges | 65 | €147 | - | -€147 | |
| Profit (loss) for the period before taxes | 9903 | -€94,812 | -€39,391 | +€55,421 | +58.5% |
| Income taxes | 67/77 | - | €40,622 | +€40,622 | |
| Profit (loss) for the period | 9904 | -€94,812 | -€80,013 | +€14,798 | +15.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€94,812 | -€80,013 | +€14,798 | +15.6% |
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 30 October 2026 via checked.be.