G. & 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.
G. & PARTNERS
Largest movements
- Cash -€681
down €681 (-24.8%), from €2,743 to €2,063
mainly Trade debts (-€767) and Tax, wage and social debts (-€334)
- Trade debts -€767
down €767 (-100%), from €767 to €0
- Debts after one year +€389
up €389 (+2.7%), from €14,615 to €15,005
of which Other amounts payable: +€389
- Tax, wage and social debts -€334
down €334 (-22.7%), from €1,473 to €1,139
- Profit (loss) carried forward +€129
up €129 (+0.2%), from -€63,376 to -€63,247
- Accrued charges and deferred income -€98
down €98 (-7.7%), from €1,271 to €1,172
- Gross operating margin -€1,210
down €1,210 (-33.3%), from €3,630 to €2,420
- Other operating charges +€797
up €797 (+438%), from €182 to €979
- Financial charges -€98
down €98 (-7.0%), from €1,411 to €1,312
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 | €4,631 | €3,950 | -€681 | -14.7% |
| Current assets | 29/58 | €4,631 | €3,950 | -€681 | -14.7% |
| Amounts receivable within one year | 40/41 | €1,888 | €1,888 | = | 0.0% |
| Trade receivables | 40 | €1,888 | €1,888 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €2,743 | €2,063 | -€681 | -24.8% |
| Total equity and liabilities | 10/49 | €4,631 | €3,950 | -€681 | -14.7% |
| Equity | 10/15 | -€13,494 | -€13,366 | +€129 | +1.0% |
| Contributions | 10/11 | €49,882 | €49,882 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€63,376 | -€63,247 | +€129 | +0.2% |
| Amounts payable | 17/49 | €18,125 | €17,316 | -€809 | -4.5% |
| Amounts payable after more than one year | 17 | €14,615 | €15,005 | +€389 | +2.7% |
| Financial debts | 170/4 | €0 | - | = | |
| Other amounts payable | 178/9 | €14,615 | €15,005 | +€389 | +2.7% |
| Amounts payable within one year | 42/48 | €2,240 | €1,139 | -€1,100 | -49.1% |
| Trade debts | 44 | €767 | €0 | -€767 | -100% |
| Suppliers | 440/4 | €767 | €0 | -€767 | -100% |
| Taxes, remuneration and social security | 45 | €1,473 | €1,139 | -€334 | -22.7% |
| Taxes | 450/3 | €1,473 | €1,139 | -€334 | -22.7% |
| Accrued charges and deferred income | 492/3 | €1,271 | €1,172 | -€98 | -7.7% |
| Other operating charges | 640/8 | €182 | €979 | +€797 | +438% |
| Gross operating margin | 9900 | €3,630 | €2,420 | -€1,210 | -33.3% |
| Operating profit (loss) | 9901 | €3,448 | €1,441 | -€2,007 | -58.2% |
| Financial charges | 65/66B | €1,411 | €1,312 | -€98 | -7.0% |
| Recurring financial charges | 65 | €1,411 | €1,312 | -€98 | -7.0% |
| Profit (loss) for the period before taxes | 9903 | €2,037 | €129 | -€1,908 | -93.7% |
| Profit (loss) for the period | 9904 | €2,037 | €129 | -€1,908 | -93.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,037 | €129 | -€1,908 | -93.7% |
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 23 October 2026 via checked.be.