FIELDPARTNERS: 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.
FIELDPARTNERS
Largest movements
- Receivables within one year +€61,695
up €61,695 (+33.1%), from €186,219 to €247,915
of which Trade receivables: +€64,401
- Cash +€19,916
up €19,916 (+9.9%), from €201,578 to €221,494
mainly Other debts (+€200,000) and Net result for the year (+€53,059)
- Other debts +€200,000
new in 2025: €200,000
- Profit (loss) carried forward -€146,941
down €146,941 (-98.0%), from €149,973 to €3,032
- Accrued charges and deferred income +€20,000
up €20,000 (+22.8%), from €87,625 to €107,625
- Tax, wage and social debts +€13,559
up €13,559 (+93.6%), from €14,481 to €28,039
- Trade debts -€7,001
down €7,001 (-9.4%), from €74,531 to €67,530
- Gross operating margin -€25,318
down €25,318 (-22.8%), from €111,020 to €85,702
- Taxes -€4,805
down €4,805 (-18.1%), from €26,600 to €21,795
- Financial income +€3,298
up €3,298 (+2,616%), from €126 to €3,424
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 | €394,259 | €473,876 | +€79,617 | +20.2% |
| Fixed assets | 21/28 | €5,266 | €1,044 | -€4,222 | -80.2% |
| Intangible fixed assets | 21 | €5,266 | €1,044 | -€4,222 | -80.2% |
| Current assets | 29/58 | €388,994 | €472,833 | +€83,839 | +21.6% |
| Amounts receivable within one year | 40/41 | €186,219 | €247,915 | +€61,695 | +33.1% |
| Trade receivables | 40 | €183,513 | €247,915 | +€64,401 | +35.1% |
| Other amounts receivable | 41 | €2,706 | - | -€2,706 | |
| Cash at bank and in hand | 54/58 | €201,578 | €221,494 | +€19,916 | +9.9% |
| Deferred charges and accrued income | 490/1 | €1,196 | €3,424 | +€2,228 | +186% |
| Total equity and liabilities | 10/49 | €394,259 | €473,876 | +€79,617 | +20.2% |
| Equity | 10/15 | €217,623 | €70,682 | -€146,941 | -67.5% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €6,150 | €6,150 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,150 | €6,150 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,150 | €6,150 | = | 0.0% |
| Profit (loss) carried forward | 14 | €149,973 | €3,032 | -€146,941 | -98.0% |
| Amounts payable | 17/49 | €176,636 | €403,194 | +€226,558 | +128% |
| Amounts payable within one year | 42/48 | €89,011 | €295,569 | +€206,558 | +232% |
| Trade debts | 44 | €74,531 | €67,530 | -€7,001 | -9.4% |
| Suppliers | 440/4 | €74,531 | €67,530 | -€7,001 | -9.4% |
| Taxes, remuneration and social security | 45 | €14,481 | €28,039 | +€13,559 | +93.6% |
| Taxes | 450/3 | €14,481 | €28,039 | +€13,559 | +93.6% |
| Other amounts payable | 47/48 | - | €200,000 | +€200,000 | |
| Accrued charges and deferred income | 492/3 | €87,625 | €107,625 | +€20,000 | +22.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,234 | €4,222 | -€12 | -0.3% |
| Other operating charges | 640/8 | €147 | €632 | +€485 | +330% |
| Non-recurring operating charges | 66A | - | €8,900 | +€8,900 | |
| Gross operating margin | 9900 | €111,020 | €85,702 | -€25,318 | -22.8% |
| Operating profit (loss) | 9901 | €106,639 | €71,948 | -€34,691 | -32.5% |
| Financial income | 75/76B | €126 | €3,424 | +€3,298 | +2,616% |
| Recurring financial income | 75 | €126 | €3,424 | +€3,298 | +2,616% |
| Financial charges | 65/66B | €486 | €517 | +€31 | +6.3% |
| Recurring financial charges | 65 | €486 | €517 | +€31 | +6.3% |
| Profit (loss) for the period before taxes | 9903 | €106,279 | €74,855 | -€31,424 | -29.6% |
| Income taxes | 67/77 | €26,600 | €21,795 | -€4,805 | -18.1% |
| Profit (loss) for the period | 9904 | €79,679 | €53,059 | -€26,620 | -33.4% |
| Profit (loss) for the period to be appropriated | 9905 | €79,679 | €53,059 | -€26,620 | -33.4% |
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 13 October 2026 via checked.be.