O & P 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.
O & P Partners
Largest movements
- Receivables within one year -€77,928
down €77,928 (-93.8%), from €83,088 to €5,160
of which Other amounts receivable: -€73,227
- Receivables after one year +€70,000
up €70,000 (+21.2%), from €330,000 to €400,000
- Tangible fixed assets -€25,063
down €25,063 (-8.0%), from €314,734 to €289,672
- Accrued charges and deferred income -€23,345
down €23,345 (-98.3%), from €23,745 to €400
- Reserves +€17,821
up €17,821 (+19.4%), from €91,794 to €109,615
- Debts after one year -€10,659
down €10,659 (-2.1%), from €499,411 to €488,752
- Other debts -€9,300
down €9,300 (-98.9%), from €9,404 to €104
- Current portion of long-term debt -€9,261
down €9,261 (-9.3%), from €99,931 to €90,670
- Gross operating margin +€7,750
up €7,750 (+13.2%), from €58,885 to €66,635
- Financial income -€4,000
down €4,000 (-66.7%), from €6,000 to €2,000
- Financial charges +€843
up €843 (+4.4%), from €18,967 to €19,811
- Taxes +€727
up €727 (+13.9%), from €5,214 to €5,940
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 | €735,084 | €695,741 | -€39,344 | -5.4% |
| Fixed assets | 21/28 | €314,734 | €289,672 | -€25,063 | -8.0% |
| Tangible fixed assets | 22/27 | €314,734 | €289,672 | -€25,063 | -8.0% |
| Land and buildings | 22 | €314,734 | €289,672 | -€25,063 | -8.0% |
| Current assets | 29/58 | €420,350 | €406,069 | -€14,281 | -3.4% |
| Amounts receivable after more than one year | 29 | €330,000 | €400,000 | +€70,000 | +21.2% |
| Other amounts receivable | 291 | €330,000 | €400,000 | +€70,000 | +21.2% |
| Amounts receivable within one year | 40/41 | €83,088 | €5,160 | -€77,928 | -93.8% |
| Trade receivables | 40 | €4,702 | - | -€4,702 | |
| Other amounts receivable | 41 | €78,386 | €5,160 | -€73,227 | -93.4% |
| Cash at bank and in hand | 54/58 | €1,262 | €909 | -€353 | -28.0% |
| Deferred charges and accrued income | 490/1 | €6,000 | - | -€6,000 | |
| Total equity and liabilities | 10/49 | €735,084 | €695,741 | -€39,344 | -5.4% |
| Equity | 10/15 | €97,994 | €115,815 | +€17,821 | +18.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €91,794 | €109,615 | +€17,821 | +19.4% |
| Distributable reserves | 133 | €91,794 | €109,615 | +€17,821 | +19.4% |
| Amounts payable | 17/49 | €637,091 | €579,926 | -€57,165 | -9.0% |
| Amounts payable after more than one year | 17 | €499,411 | €488,752 | -€10,659 | -2.1% |
| Financial debts | 170/4 | €499,411 | €488,752 | -€10,659 | -2.1% |
| Amounts payable within one year | 42/48 | €113,935 | €90,774 | -€23,160 | -20.3% |
| Current portion of amounts payable after more than one year | 42 | €99,931 | €90,670 | -€9,261 | -9.3% |
| Trade debts | 44 | €4,599 | - | -€4,599 | |
| Suppliers | 440/4 | €4,599 | - | -€4,599 | |
| Other amounts payable | 47/48 | €9,404 | €104 | -€9,300 | -98.9% |
| Accrued charges and deferred income | 492/3 | €23,745 | €400 | -€23,345 | -98.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €25,063 | €25,063 | = | 0.0% |
| Gross operating margin | 9900 | €58,885 | €66,635 | +€7,750 | +13.2% |
| Operating profit (loss) | 9901 | €33,822 | €41,572 | +€7,750 | +22.9% |
| Financial income | 75/76B | €6,000 | €2,000 | -€4,000 | -66.7% |
| Recurring financial income | 75 | €6,000 | €2,000 | -€4,000 | -66.7% |
| Financial charges | 65/66B | €18,967 | €19,811 | +€843 | +4.4% |
| Recurring financial charges | 65 | €18,967 | €19,811 | +€843 | +4.4% |
| Profit (loss) for the period before taxes | 9903 | €20,855 | €23,761 | +€2,906 | +13.9% |
| Income taxes | 67/77 | €5,214 | €5,940 | +€727 | +13.9% |
| Profit (loss) for the period | 9904 | €15,641 | €17,821 | +€2,180 | +13.9% |
| Profit (loss) for the period to be appropriated | 9905 | €15,641 | €17,821 | +€2,180 | +13.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.