PARTNER Consultancy Services: 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 Consultancy Services
Largest movements
- Receivables within one year +€174,500
up €174,500 (+29.6%), from €590,020 to €764,520
of which Other amounts receivable: +€235,159
- Current investments -€13,242
no longer reported in 2025 (was €13,242)
- Deferred charges and accrued income -€9,627
down €9,627 (-72.5%), from €13,272 to €3,645
- Trade debts +€136,472
up €136,472 (+15.4%), from €888,537 to €1.0m
of which Suppliers: +€156,101
- Short-term financial debts +€50,000
new in 2025: €50,000
- Other debts -€30,105
down €30,105 (-37.8%), from €79,566 to €49,461
- Tax, wage and social debts -€10,596
down €10,596 (-15.4%), from €68,950 to €58,354
of which Taxes: -€11,029
- Other operating charges -€134,454
down €134,454 (-97.6%), from €137,766 to €3,312
- Staff costs -€42,636
down €42,636 (-16.8%), from €253,364 to €210,728
- Taxes +€15,714
up €15,714 (+783%), from €2,006 to €17,720
- Financial charges -€5,286
down €5,286 (-17.3%), from €30,485 to €25,199
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 | €635,532 | €783,000 | +€147,468 | +23.2% |
| Fixed assets | 21/28 | €18,998 | €14,833 | -€4,165 | -21.9% |
| Financial fixed assets | 28 | €18,998 | €14,833 | -€4,165 | -21.9% |
| Current assets | 29/58 | €616,534 | €768,167 | +€151,633 | +24.6% |
| Amounts receivable within one year | 40/41 | €590,020 | €764,520 | +€174,500 | +29.6% |
| Trade receivables | 40 | €299,961 | €239,302 | -€60,659 | -20.2% |
| Other amounts receivable | 41 | €290,059 | €525,218 | +€235,159 | +81.1% |
| Current investments | 50/53 | €13,242 | - | -€13,242 | |
| Cash at bank and in hand | 54/58 | - | €2 | +€2 | |
| Deferred charges and accrued income | 490/1 | €13,272 | €3,645 | -€9,627 | -72.5% |
| Total equity and liabilities | 10/49 | €635,532 | €783,000 | +€147,468 | +23.2% |
| Equity | 10/15 | -€469,468 | -€467,689 | +€1,779 | +0.4% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€477,528 | -€475,749 | +€1,779 | +0.4% |
| Amounts payable | 17/49 | €1,105,000 | €1,250,689 | +€145,689 | +13.2% |
| Amounts payable within one year | 42/48 | €1,037,053 | €1,182,824 | +€145,771 | +14.1% |
| Financial debts | 43 | - | €50,000 | +€50,000 | |
| Credit institutions | 430/8 | - | €50,000 | +€50,000 | |
| Trade debts | 44 | €888,537 | €1,025,009 | +€136,472 | +15.4% |
| Suppliers | 440/4 | €868,908 | €1,025,009 | +€156,101 | +18.0% |
| Bills of exchange payable | 441 | €19,629 | - | -€19,629 | |
| Taxes, remuneration and social security | 45 | €68,950 | €58,354 | -€10,596 | -15.4% |
| Taxes | 450/3 | €40,657 | €29,628 | -€11,029 | -27.1% |
| Remuneration and social security | 454/9 | €28,293 | €28,726 | +€433 | +1.5% |
| Other amounts payable | 47/48 | €79,566 | €49,461 | -€30,105 | -37.8% |
| Accrued charges and deferred income | 492/3 | €67,947 | €67,865 | -€82 | -0.1% |
| Non-recurring operating income | 76A | - | €19,967 | +€19,967 | |
| Remuneration, social security and pensions | 62 | €253,364 | €210,728 | -€42,636 | -16.8% |
| Other operating charges | 640/8 | €137,766 | €3,312 | -€134,454 | -97.6% |
| Gross operating margin | 9900 | €258,524 | €258,732 | +€208 | +0.1% |
| Operating profit (loss) | 9901 | -€132,606 | €44,692 | +€177,298 | |
| Financial income | 75/76B | - | €6 | +€6 | |
| Recurring financial income | 75 | - | €6 | +€6 | |
| Financial charges | 65/66B | €30,485 | €25,199 | -€5,286 | -17.3% |
| Recurring financial charges | 65 | €30,485 | €25,199 | -€5,286 | -17.3% |
| Profit (loss) for the period before taxes | 9903 | -€163,091 | €19,499 | +€182,590 | |
| Income taxes | 67/77 | €2,006 | €17,720 | +€15,714 | +783% |
| Profit (loss) for the period | 9904 | -€165,097 | €1,779 | +€166,876 | |
| Profit (loss) for the period to be appropriated | 9905 | -€165,097 | €1,779 | +€166,876 |
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 19 October 2026 via checked.be.