PARTNER CONSULT: 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.
PARTNER CONSULT
Largest movements
- Receivables within one year +€35,845
up €35,845 (+285.3%), from €12,566 to €48,411
of which Trade receivables: +€19,915
- Receivables after one year -€8,673
no longer reported in 2025 (was €8,673)
- Intangible fixed assets +€4,400
new in 2025: €4,400
- Provisions +€18,658
new in 2025: €18,658
- Advances received +€11,616
new in 2025: €11,616
- Tax, wage and social debts -€11,525
down €11,525 (-66.4%), from €17,350 to €5,825
of which Taxes: -€11,654
- Trade debts +€10,507
up €10,507 (+1514.7%), from €694 to €11,201
- Profit (loss) carried forward +€2,580
up €2,580 (+6.9%), from €37,157 to €39,737
- Provisions +€18,658
new in 2025: €18,658
- Gross operating margin -€14,352
down €14,352 (-33.7%), from €42,574 to €28,221
- Taxes -€2,879
down €2,879 (-30.4%), from €9,458 to €6,579
- Depreciation +€480
up €480 (+2348.4%), from €20 to €501
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 | €64,198 | €95,592 | +€31,394 | +48.9% |
| Fixed assets | 21/28 | €252 | €4,601 | +€4,349 | +1725.2% |
| Intangible fixed assets | 21 | - | €4,400 | +€4,400 | |
| Tangible fixed assets | 22/27 | €197 | €147 | -€51 | -25.6% |
| Furniture and vehicles | 24 | €197 | €147 | -€51 | -25.6% |
| Financial fixed assets | 28 | €55 | €55 | = | 0.0% |
| Current assets | 29/58 | €63,946 | €90,991 | +€27,045 | +42.3% |
| Amounts receivable after more than one year | 29 | €8,673 | - | -€8,673 | |
| Other amounts receivable | 291 | €8,673 | - | -€8,673 | |
| Amounts receivable within one year | 40/41 | €12,566 | €48,411 | +€35,845 | +285.3% |
| Trade receivables | 40 | €12,566 | €32,481 | +€19,915 | +158.5% |
| Other amounts receivable | 41 | - | €15,929 | +€15,929 | |
| Cash at bank and in hand | 54/58 | €42,067 | €42,448 | +€382 | +0.9% |
| Deferred charges and accrued income | 490/1 | €641 | €132 | -€509 | -79.4% |
| Total equity and liabilities | 10/49 | €64,198 | €95,592 | +€31,394 | +48.9% |
| Equity | 10/15 | €43,157 | €45,737 | +€2,580 | +6.0% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €37,157 | €39,737 | +€2,580 | +6.9% |
| Provisions and deferred taxes | 16 | - | €18,658 | +€18,658 | |
| Provisions for liabilities and charges | 160/5 | - | €18,658 | +€18,658 | |
| Other liabilities and charges | 164/5 | - | €18,658 | +€18,658 | |
| Amounts payable | 17/49 | €21,041 | €31,197 | +€10,156 | +48.3% |
| Amounts payable within one year | 42/48 | €18,043 | €28,642 | +€10,598 | +58.7% |
| Trade debts | 44 | €694 | €11,201 | +€10,507 | +1514.7% |
| Suppliers | 440/4 | €694 | €11,201 | +€10,507 | +1514.7% |
| Advances received on contracts in progress | 46 | - | €11,616 | +€11,616 | |
| Taxes, remuneration and social security | 45 | €17,350 | €5,825 | -€11,525 | -66.4% |
| Taxes | 450/3 | €13,261 | €1,607 | -€11,654 | -87.9% |
| Remuneration and social security | 454/9 | €4,088 | €4,217 | +€129 | +3.2% |
| Accrued charges and deferred income | 492/3 | €2,997 | €2,555 | -€442 | -14.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20 | €501 | +€480 | +2348.4% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | - | €18,658 | +€18,658 | |
| Other operating charges | 640/8 | €175 | €26 | -€150 | -85.3% |
| Gross operating margin | 9900 | €42,574 | €28,221 | -€14,352 | -33.7% |
| Operating profit (loss) | 9901 | €42,378 | €9,037 | -€33,341 | -78.7% |
| Financial charges | 65/66B | €46 | -€122 | -€169 | |
| Recurring financial charges | 65 | €46 | -€122 | -€169 | |
| Profit (loss) for the period before taxes | 9903 | €42,331 | €9,159 | -€33,172 | -78.4% |
| Income taxes | 67/77 | €9,458 | €6,579 | -€2,879 | -30.4% |
| Profit (loss) for the period | 9904 | €32,874 | €2,580 | -€30,293 | -92.2% |
| Profit (loss) for the period to be appropriated | 9905 | €32,874 | €2,580 | -€30,293 | -92.2% |
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 12 October 2026 via checked.be.