ONE PARTNER BELGIUM: 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.
ONE PARTNER BELGIUM
Largest movements
- Current investments +€125,000
new in 2025: €125,000
- Intangible fixed assets -€24,000
down €24,000 (-25.0%), from €96,000 to €72,000
- Receivables within one year +€9,540
up €9,540 (+34.8%), from €27,375 to €36,915
of which Other amounts receivable: +€10,000
- Cash +€5,972
up €5,972 (+13.7%), from €43,624 to €49,596
mainly Net result for the year (+€110,244) and Depreciation (+€24,000)
- Profit (loss) carried forward +€110,244
up €110,244 (+92.6%), from €119,083 to €229,328
- Tax, wage and social debts +€5,713
up €5,713 (+12.5%), from €45,669 to €51,382
- Gross operating margin -€14,070
down €14,070 (-7.6%), from €185,563 to €171,493
- Taxes -€2,926
down €2,926 (-7.4%), from €39,695 to €36,768
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 | €166,999 | €283,511 | +€116,512 | +69.8% |
| Fixed assets | 21/28 | €96,000 | €72,000 | -€24,000 | -25.0% |
| Intangible fixed assets | 21 | €96,000 | €72,000 | -€24,000 | -25.0% |
| Current assets | 29/58 | €70,999 | €211,511 | +€140,512 | +198% |
| Amounts receivable within one year | 40/41 | €27,375 | €36,915 | +€9,540 | +34.8% |
| Trade receivables | 40 | €27,375 | €26,915 | -€460 | -1.7% |
| Other amounts receivable | 41 | - | €10,000 | +€10,000 | |
| Current investments | 50/53 | - | €125,000 | +€125,000 | |
| Cash at bank and in hand | 54/58 | €43,624 | €49,596 | +€5,972 | +13.7% |
| Total equity and liabilities | 10/49 | €166,999 | €283,511 | +€116,512 | +69.8% |
| Equity | 10/15 | €121,083 | €231,328 | +€110,244 | +91.0% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €119,083 | €229,328 | +€110,244 | +92.6% |
| Amounts payable | 17/49 | €45,916 | €52,184 | +€6,268 | +13.7% |
| Amounts payable within one year | 42/48 | €45,916 | €52,184 | +€6,268 | +13.7% |
| Trade debts | 44 | €247 | €802 | +€555 | +225% |
| Suppliers | 440/4 | €247 | €802 | +€555 | +225% |
| Taxes, remuneration and social security | 45 | €45,669 | €51,382 | +€5,713 | +12.5% |
| Taxes | 450/3 | €45,669 | €51,382 | +€5,713 | +12.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,000 | €24,000 | = | 0.0% |
| Other operating charges | 640/8 | €772 | €550 | -€222 | -28.8% |
| Gross operating margin | 9900 | €185,563 | €171,493 | -€14,070 | -7.6% |
| Operating profit (loss) | 9901 | €160,791 | €146,943 | -€13,848 | -8.6% |
| Financial income | 75/76B | - | €333 | +€333 | |
| Recurring financial income | 75 | - | €333 | +€333 | |
| Financial charges | 65/66B | €2,013 | €264 | -€1,749 | -86.9% |
| Recurring financial charges | 65 | €2,013 | €264 | -€1,749 | -86.9% |
| Profit (loss) for the period before taxes | 9903 | €158,778 | €147,012 | -€11,766 | -7.4% |
| Income taxes | 67/77 | €39,695 | €36,768 | -€2,926 | -7.4% |
| Profit (loss) for the period | 9904 | €119,083 | €110,244 | -€8,839 | -7.4% |
| Profit (loss) for the period to be appropriated | 9905 | €119,083 | €110,244 | -€8,839 | -7.4% |
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 22 October 2026 via checked.be.