M-Partner: 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.
M-Partner
Largest movements
- Receivables within one year -€1,939
down €1,939 (-33.8%), from €5,740 to €3,801
of which Other amounts receivable: -€1,319
- Deferred charges and accrued income -€484
down €484 (-85.7%), from €566 to €81
- Cash -€300
down €300 (-42.0%), from €714 to €414
mainly Other debts (-€1,113) and Net result for the year (-€861)
- Other debts -€1,113
no longer reported in 2025 (was €1,113)
- Profit (loss) carried forward -€861
down €861 (-1.5%), from -€59,335 to -€60,196
- Trade debts -€723
down €723 (-22.5%), from €3,216 to €2,492
- Gross operating margin -€643,195
down €643,195 (-100.0%), from €643,218 to €22
- Purchases and services -€7,421
down €7,421 (-79.6%), from €9,317 to €1,896
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 | €7,019 | €4,296 | -€2,723 | -38.8% |
| Current assets | 29/58 | €7,019 | €4,296 | -€2,723 | -38.8% |
| Amounts receivable within one year | 40/41 | €5,740 | €3,801 | -€1,939 | -33.8% |
| Trade receivables | 40 | €620 | - | -€620 | |
| Other amounts receivable | 41 | €5,120 | €3,801 | -€1,319 | -25.8% |
| Cash at bank and in hand | 54/58 | €714 | €414 | -€300 | -42.0% |
| Deferred charges and accrued income | 490/1 | €566 | €81 | -€484 | -85.7% |
| Total equity and liabilities | 10/49 | €7,019 | €4,296 | -€2,723 | -38.8% |
| Equity | 10/15 | €2,665 | €1,804 | -€861 | -32.3% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€59,335 | -€60,196 | -€861 | -1.5% |
| Amounts payable | 17/49 | €4,355 | €2,492 | -€1,862 | -42.8% |
| Amounts payable within one year | 42/48 | €4,355 | €2,492 | -€1,862 | -42.8% |
| Trade debts | 44 | €3,216 | €2,492 | -€723 | -22.5% |
| Suppliers | 440/4 | €3,216 | €2,492 | -€723 | -22.5% |
| Taxes, remuneration and social security | 45 | €26 | - | -€26 | |
| Taxes | 450/3 | €26 | - | -€26 | |
| Other amounts payable | 47/48 | €1,113 | - | -€1,113 | |
| Non-recurring operating income | 76A | €643,306 | - | -€643,306 | |
| Goods, raw materials, services and sundry goods | 60/61 | €9,317 | €1,896 | -€7,421 | -79.6% |
| Other operating charges | 640/8 | €1,904 | €562 | -€1,341 | -70.5% |
| Gross operating margin | 9900 | €643,218 | €22 | -€643,195 | -100.0% |
| Operating profit (loss) | 9901 | €641,314 | -€540 | -€641,854 | |
| Financial income | 75/76B | - | €11 | +€11 | |
| Recurring financial income | 75 | - | €11 | +€11 | |
| Financial charges | 65/66B | €1,832 | €332 | -€1,500 | -81.9% |
| Recurring financial charges | 65 | €1,832 | €332 | -€1,500 | -81.9% |
| Profit (loss) for the period before taxes | 9903 | €639,482 | -€861 | -€640,343 | |
| Income taxes | 67/77 | €26 | - | -€26 | |
| Profit (loss) for the period | 9904 | €639,456 | -€861 | -€640,317 | |
| Profit (loss) for the period to be appropriated | 9905 | €639,456 | -€861 | -€640,317 |
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.