IPARTNER: 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.
IPARTNER
Largest movements
No asset line moved by more than 1% of the balance sheet total.
No liability line moved by more than 1% of the balance sheet total.
- Gross operating margin -€11
down €11 (-2.7%), from -€384 to -€395
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €526,816 | €526,752 | -€64 | 0.0% |
| Current assets | 29/58 | €526,816 | €526,752 | -€64 | 0.0% |
| Amounts receivable after more than one year | 29 | €471,900 | €471,900 | = | 0.0% |
| Trade receivables | 290 | €471,900 | €471,900 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €54,916 | €54,852 | -€64 | -0.1% |
| Other amounts receivable | 41 | €54,916 | €54,852 | -€64 | -0.1% |
| Total equity and liabilities | 10/49 | €526,816 | €526,752 | -€64 | 0.0% |
| Equity | 10/15 | €524,618 | €524,157 | -€461 | -0.1% |
| Contributions | 10/11 | €478,700 | €478,700 | = | 0.0% |
| Reserves | 13 | €40,000 | €40,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,000 | €5,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,000 | €5,000 | = | 0.0% |
| Distributable reserves | 133 | €35,000 | €35,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,918 | €5,457 | -€461 | -7.8% |
| Amounts payable | 17/49 | €2,198 | €2,595 | +€397 | +18.1% |
| Amounts payable within one year | 42/48 | €1,942 | €2,529 | +€587 | +30.2% |
| Trade debts | 44 | €384 | €972 | +€587 | +152.7% |
| Suppliers | 440/4 | €384 | €972 | +€587 | +152.7% |
| Other amounts payable | 47/48 | €1,557 | €1,557 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €256 | €66 | -€190 | -74.3% |
| Other operating charges | 640/8 | €64 | €66 | +€2 | +3.0% |
| Gross operating margin | 9900 | -€384 | -€395 | -€11 | -2.7% |
| Operating profit (loss) | 9901 | -€448 | -€461 | -€12 | -2.8% |
| Profit (loss) for the period before taxes | 9903 | -€448 | -€461 | -€12 | -2.8% |
| Profit (loss) for the period | 9904 | -€448 | -€461 | -€12 | -2.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€448 | -€461 | -€12 | -2.8% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 September 2026 via checked.be.