dPartner: 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.
dPartner
Largest movements
- Cash +€43,858
up €43,858 (+31.1%), from €140,881 to €184,739
mainly Other debts (+€189,030) and Net result for the year (+€58,451)
- Deferred charges and accrued income +€2,585
up €2,585 (+42.5%), from €6,082 to €8,667
- Other debts +€189,030
up €189,030 (+85720.2%), from €221 to €189,251
- Reserves -€130,000
down €130,000 (-100.0%), from €130,000 to €0
- Tax, wage and social debts -€11,893
down €11,893 (-51.2%), from €23,243 to €11,350
- Gross operating margin +€14,021
up €14,021 (+22.7%), from €61,705 to €75,726
- Taxes +€3,482
up €3,482 (+26.5%), from €13,147 to €16,629
- Financial income +€1,637
up €1,637 (+12717.9%), from €13 to €1,650
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 | €162,509 | €209,590 | +€47,082 | +29.0% |
| Fixed assets | 21/28 | €3,083 | €2,190 | -€893 | -29.0% |
| Tangible fixed assets | 22/27 | €3,083 | €2,190 | -€893 | -29.0% |
| Furniture and vehicles | 24 | €3,083 | €2,190 | -€893 | -29.0% |
| Current assets | 29/58 | €159,426 | €207,400 | +€47,975 | +30.1% |
| Amounts receivable within one year | 40/41 | €12,463 | €13,995 | +€1,532 | +12.3% |
| Trade receivables | 40 | €12,463 | €13,463 | +€1,000 | +8.0% |
| Other amounts receivable | 41 | - | €532 | +€532 | |
| Cash at bank and in hand | 54/58 | €140,881 | €184,739 | +€43,858 | +31.1% |
| Deferred charges and accrued income | 490/1 | €6,082 | €8,667 | +€2,585 | +42.5% |
| Total equity and liabilities | 10/49 | €162,509 | €209,590 | +€47,082 | +29.0% |
| Equity | 10/15 | €135,588 | €5,000 | -€130,588 | -96.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €130,000 | €0 | -€130,000 | -100.0% |
| Distributable reserves | 133 | €130,000 | €0 | -€130,000 | -100.0% |
| Profit (loss) carried forward | 14 | €588 | €0 | -€588 | -100.0% |
| Amounts payable | 17/49 | €26,921 | €204,590 | +€177,670 | +660.0% |
| Amounts payable within one year | 42/48 | €26,921 | €204,590 | +€177,670 | +660.0% |
| Financial debts | 43 | €0 | €69 | +€69 | |
| Credit institutions | 430/8 | €0 | €69 | +€69 | |
| Trade debts | 44 | €3,457 | €3,921 | +€464 | +13.4% |
| Suppliers | 440/4 | €3,457 | €3,921 | +€464 | +13.4% |
| Taxes, remuneration and social security | 45 | €23,243 | €11,350 | -€11,893 | -51.2% |
| Taxes | 450/3 | €23,243 | €11,350 | -€11,893 | -51.2% |
| Other amounts payable | 47/48 | €221 | €189,251 | +€189,030 | +85720.2% |
| Non-recurring operating income | 76A | €96 | €494 | +€398 | +415.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €446 | €893 | +€447 | +100.1% |
| Other operating charges | 640/8 | €491 | €946 | +€455 | +92.7% |
| Gross operating margin | 9900 | €61,705 | €75,726 | +€14,021 | +22.7% |
| Operating profit (loss) | 9901 | €60,768 | €73,887 | +€13,119 | +21.6% |
| Financial income | 75/76B | €13 | €1,650 | +€1,637 | +12717.9% |
| Recurring financial income | 75 | €13 | €1,650 | +€1,637 | +12717.9% |
| Financial charges | 65/66B | €820 | €457 | -€363 | -44.3% |
| Recurring financial charges | 65 | €820 | €457 | -€363 | -44.3% |
| Profit (loss) for the period before taxes | 9903 | €59,960 | €75,080 | +€15,119 | +25.2% |
| Income taxes | 67/77 | €13,147 | €16,629 | +€3,482 | +26.5% |
| Profit (loss) for the period | 9904 | €46,813 | €58,451 | +€11,637 | +24.9% |
| Profit (loss) for the period to be appropriated | 9905 | €46,813 | €58,451 | +€11,637 | +24.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.