CP & 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.
CP & PARTNERS
Largest movements
- Cash -€320,649
down €320,649 (-94.4%), from €339,576 to €18,926
mainly Trade debts (-€235,389) and Tax, wage and social debts (-€217,437)
- Receivables within one year -€139,243
down €139,243 (-12.2%), from €1.1m to €997,672
of which Other amounts receivable: -€219,912
- Trade debts -€235,389
down €235,389 (-58.7%), from €401,251 to €165,862
- Tax, wage and social debts -€217,437
down €217,437 (-96.8%), from €224,533 to €7,096
- Debts after one year -€88,140
down €88,140 (-35.3%), from €250,000 to €161,860
- Profit (loss) carried forward +€65,620
up €65,620 (+14.2%), from €462,096 to €527,716
- Gross operating margin -€532,750
down €532,750 (-78.1%), from €681,882 to €149,132
- Taxes -€178,269
down €178,269 (-79.4%), from €224,533 to €46,264
- Financial income -€79,853
down €79,853 (-99.8%), from €80,025 to €172
- Provisions +€44,859
no longer reported in 2025 (was -€44,859)
- Other operating charges +€8,901
up €8,901 (+56.9%), from €15,640 to €24,541
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.
Cash bridge derived
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 | €2,583,959 | €2,108,421 | -€475,538 | -18.4% |
| Fixed assets | 21/28 | €1,104,474 | €1,091,737 | -€12,738 | -1.2% |
| Tangible fixed assets | 22/27 | €258,754 | €246,017 | -€12,738 | -4.9% |
| Land and buildings | 22 | €251,006 | €241,206 | -€9,800 | -3.9% |
| Furniture and vehicles | 24 | €810 | - | -€810 | |
| Other tangible fixed assets | 26 | €6,939 | €4,811 | -€2,128 | -30.7% |
| Financial fixed assets | 28 | €845,720 | €845,720 | = | 0.0% |
| Current assets | 29/58 | €1,479,484 | €1,016,684 | -€462,800 | -31.3% |
| Amounts receivable within one year | 40/41 | €1,136,914 | €997,672 | -€139,243 | -12.2% |
| Trade receivables | 40 | €74,692 | €155,361 | +€80,669 | +108.0% |
| Other amounts receivable | 41 | €1,062,222 | €842,311 | -€219,912 | -20.7% |
| Cash at bank and in hand | 54/58 | €339,576 | €18,926 | -€320,649 | -94.4% |
| Deferred charges and accrued income | 490/1 | €2,994 | €86 | -€2,908 | -97.1% |
| Total equity and liabilities | 10/49 | €2,583,959 | €2,108,421 | -€475,538 | -18.4% |
| Equity | 10/15 | €1,702,547 | €1,768,167 | +€65,620 | +3.9% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €1,221,859 | €1,221,859 | = | 0.0% |
| Distributable reserves | 133 | €1,221,859 | €1,221,859 | = | 0.0% |
| Profit (loss) carried forward | 14 | €462,096 | €527,716 | +€65,620 | +14.2% |
| Amounts payable | 17/49 | €881,412 | €340,254 | -€541,158 | -61.4% |
| Amounts payable after more than one year | 17 | €250,000 | €161,860 | -€88,140 | -35.3% |
| Financial debts | 170/4 | €250,000 | €161,860 | -€88,140 | -35.3% |
| Amounts payable within one year | 42/48 | €631,412 | €178,394 | -€453,018 | -71.7% |
| Trade debts | 44 | €401,251 | €165,862 | -€235,389 | -58.7% |
| Suppliers | 440/4 | €401,251 | €165,862 | -€235,389 | -58.7% |
| Taxes, remuneration and social security | 45 | €224,533 | €7,096 | -€217,437 | -96.8% |
| Taxes | 450/3 | €224,533 | €7,096 | -€217,437 | -96.8% |
| Other amounts payable | 47/48 | €5,628 | €5,436 | -€192 | -3.4% |
| Non-recurring operating income | 76A | €572,427 | €4,525 | -€567,902 | -99.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,621 | €12,738 | -€883 | -6.5% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€44,859 | - | +€44,859 | |
| Other operating charges | 640/8 | €15,640 | €24,541 | +€8,901 | +56.9% |
| Gross operating margin | 9900 | €681,882 | €149,132 | -€532,750 | -78.1% |
| Operating profit (loss) | 9901 | €697,481 | €111,853 | -€585,627 | -84.0% |
| Financial income | 75/76B | €80,025 | €172 | -€79,853 | -99.8% |
| Recurring financial income | 75 | €80,025 | €172 | -€79,853 | -99.8% |
| Financial charges | 65/66B | €449 | €141 | -€307 | -68.5% |
| Recurring financial charges | 65 | €449 | €141 | -€307 | -68.5% |
| Profit (loss) for the period before taxes | 9903 | €777,057 | €111,884 | -€665,173 | -85.6% |
| Income taxes | 67/77 | €224,533 | €46,264 | -€178,269 | -79.4% |
| Profit (loss) for the period | 9904 | €552,524 | €65,620 | -€486,904 | -88.1% |
| Profit (loss) for the period to be appropriated | 9905 | €552,524 | €65,620 | -€486,904 | -88.1% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.