ONE PARTNER: 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.
ONE PARTNER
Largest movements
- Cash +€187,387
up €187,387 (+150.2%), from €124,788 to €312,175
mainly Trade debts (+€195,765) and Deferred charges and accrued income (+€154,233)
- Deferred charges and accrued income -€154,233
down €154,233 (-82.5%), from €187,026 to €32,793
- Receivables within one year -€66,818
down €66,818 (-16.1%), from €414,500 to €347,682
of which Trade receivables: -€71,662
- Tangible fixed assets +€46,443
new in 2025: €46,443
- Other debts -€368,741
down €368,741 (-38.6%), from €955,624 to €586,883
- Trade debts +€195,765
up €195,765 (+128.3%), from €152,533 to €348,298
- Profit (loss) carried forward +€147,335
up €147,335 (+21.7%), from €680,098 to €827,433
- Tax, wage and social debts +€117,837
up €117,837 (+44.9%), from €262,311 to €380,148
of which Taxes: +€104,016
- Accrued charges and deferred income -€83,701
down €83,701 (-96.7%), from €86,577 to €2,876
- Other operating charges -€129,186
down €129,186 (-55.3%), from €233,770 to €104,584
- Staff costs +€112,557
up €112,557 (+13.0%), from €868,700 to €981,257
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
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 | €2,155,743 | €2,164,238 | +€8,495 | +0.4% |
| Fixed assets | 21/28 | €1,279,429 | €1,321,588 | +€42,159 | +3.3% |
| Intangible fixed assets | 21 | €29,284 | €25,000 | -€4,284 | -14.6% |
| Tangible fixed assets | 22/27 | - | €46,443 | +€46,443 | |
| Land and buildings | 22 | - | €46,443 | +€46,443 | |
| Financial fixed assets | 28 | €1,250,145 | €1,250,145 | = | 0.0% |
| Current assets | 29/58 | €876,314 | €842,650 | -€33,664 | -3.8% |
| Stocks and contracts in progress | 3 | €150,000 | €150,000 | = | 0.0% |
| Stocks | 30/36 | €150,000 | €150,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €414,500 | €347,682 | -€66,818 | -16.1% |
| Trade receivables | 40 | €409,374 | €337,712 | -€71,662 | -17.5% |
| Other amounts receivable | 41 | €5,126 | €9,970 | +€4,844 | +94.5% |
| Cash at bank and in hand | 54/58 | €124,788 | €312,175 | +€187,387 | +150.2% |
| Deferred charges and accrued income | 490/1 | €187,026 | €32,793 | -€154,233 | -82.5% |
| Total equity and liabilities | 10/49 | €2,155,743 | €2,164,238 | +€8,495 | +0.4% |
| Equity | 10/15 | €698,698 | €846,033 | +€147,335 | +21.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | €680,098 | €827,433 | +€147,335 | +21.7% |
| Amounts payable | 17/49 | €1,457,045 | €1,318,205 | -€138,840 | -9.5% |
| Amounts payable within one year | 42/48 | €1,370,468 | €1,315,329 | -€55,139 | -4.0% |
| Current portion of amounts payable after more than one year | 42 | - | €0 | = | |
| Trade debts | 44 | €152,533 | €348,298 | +€195,765 | +128.3% |
| Suppliers | 440/4 | €152,533 | €348,298 | +€195,765 | +128.3% |
| Taxes, remuneration and social security | 45 | €262,311 | €380,148 | +€117,837 | +44.9% |
| Taxes | 450/3 | €162,749 | €266,765 | +€104,016 | +63.9% |
| Remuneration and social security | 454/9 | €99,562 | €113,383 | +€13,821 | +13.9% |
| Other amounts payable | 47/48 | €955,624 | €586,883 | -€368,741 | -38.6% |
| Accrued charges and deferred income | 492/3 | €86,577 | €2,876 | -€83,701 | -96.7% |
| Remuneration, social security and pensions | 62 | €868,700 | €981,257 | +€112,557 | +13.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,143 | €18,705 | +€11,562 | +161.9% |
| Other operating charges | 640/8 | €233,770 | €104,584 | -€129,186 | -55.3% |
| Gross operating margin | 9900 | €1,301,059 | €1,309,147 | +€8,088 | +0.6% |
| Operating profit (loss) | 9901 | €191,446 | €204,601 | +€13,155 | +6.9% |
| Financial income | 75/76B | €7,280 | €13,734 | +€6,454 | +88.7% |
| Recurring financial income | 75 | €7,280 | €13,734 | +€6,454 | +88.7% |
| Financial charges | 65/66B | €4,459 | €7,730 | +€3,271 | +73.4% |
| Recurring financial charges | 65 | €4,459 | €7,730 | +€3,271 | +73.4% |
| Profit (loss) for the period before taxes | 9903 | €194,267 | €210,605 | +€16,338 | +8.4% |
| Income taxes | 67/77 | €52,423 | €63,270 | +€10,847 | +20.7% |
| Profit (loss) for the period | 9904 | €141,844 | €147,335 | +€5,491 | +3.9% |
| Profit (loss) for the period to be appropriated | 9905 | €141,844 | €147,335 | +€5,491 | +3.9% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.