TAX 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.
TAX PARTNERS
Largest movements
- Cash +€8,846
up €8,846 (+44.1%), from €20,074 to €28,920
mainly Net result for the year (+€30,839) and Short-term financial debts (+€12,273)
- Receivables within one year +€7,849
up €7,849 (+32.8%), from €23,903 to €31,752
of which Trade receivables: +€9,404
- Profit (loss) carried forward +€30,839
up €30,839 (+26.7%), from -€115,320 to -€84,481
- Debts after one year -€19,447
down €19,447 (-22.1%), from €87,887 to €68,440
- Short-term financial debts +€12,273
up €12,273 (+450%), from €2,727 to €15,000
- Accrued charges and deferred income -€9,000
no longer reported in 2025 (was €9,000)
- Tax, wage and social debts +€1,699
new in 2025: €1,699
- Gross operating margin +€3,497
up €3,497 (+8.7%), from €40,221 to €43,718
- Taxes +€1,858
up €1,858 (+18.9%), from €9,841 to €11,699
- Other operating charges -€492
no longer reported in 2025 (was €492)
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €46,075 | €62,158 | +€16,083 | +34.9% |
| Fixed assets | 21/28 | €2,098 | €1,486 | -€612 | -29.2% |
| Tangible fixed assets | 22/27 | €2,098 | €1,486 | -€612 | -29.2% |
| Furniture and vehicles | 24 | €2,098 | €1,486 | -€612 | -29.2% |
| Current assets | 29/58 | €43,977 | €60,672 | +€16,695 | +38.0% |
| Amounts receivable within one year | 40/41 | €23,903 | €31,752 | +€7,849 | +32.8% |
| Trade receivables | 40 | €10,649 | €20,054 | +€9,404 | +88.3% |
| Other amounts receivable | 41 | €13,254 | €11,699 | -€1,555 | -11.7% |
| Cash at bank and in hand | 54/58 | €20,074 | €28,920 | +€8,846 | +44.1% |
| Total equity and liabilities | 10/49 | €46,075 | €62,158 | +€16,083 | +34.9% |
| Equity | 10/15 | -€53,820 | -€22,981 | +€30,839 | +57.3% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | - | €61,500 | +€61,500 | |
| Issued capital | 100 | - | €61,500 | +€61,500 | |
| Contributions outside capital | 11 | €61,500 | - | -€61,500 | |
| Other | 1109/19 | €61,500 | - | -€61,500 | |
| Profit (loss) carried forward | 14 | -€115,320 | -€84,481 | +€30,839 | +26.7% |
| Amounts payable | 17/49 | €99,895 | €85,139 | -€14,756 | -14.8% |
| Amounts payable after more than one year | 17 | €87,887 | €68,440 | -€19,447 | -22.1% |
| Other amounts payable | 178/9 | €87,887 | €68,440 | -€19,447 | -22.1% |
| Amounts payable within one year | 42/48 | €3,008 | €16,699 | +€13,691 | +455% |
| Financial debts | 43 | €2,727 | €15,000 | +€12,273 | +450% |
| Credit institutions | 430/8 | €2,727 | €15,000 | +€12,273 | +450% |
| Trade debts | 44 | €281 | - | -€281 | |
| Suppliers | 440/4 | €281 | - | -€281 | |
| Taxes, remuneration and social security | 45 | - | €1,699 | +€1,699 | |
| Taxes | 450/3 | - | €1,699 | +€1,699 | |
| Accrued charges and deferred income | 492/3 | €9,000 | - | -€9,000 | |
| Non-recurring operating income | 76A | - | €197 | +€197 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €349 | €612 | +€263 | +75.3% |
| Other operating charges | 640/8 | €492 | - | -€492 | |
| Gross operating margin | 9900 | €40,221 | €43,718 | +€3,497 | +8.7% |
| Operating profit (loss) | 9901 | €39,380 | €43,107 | +€3,727 | +9.5% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €758 | €569 | -€189 | -25.0% |
| Recurring financial charges | 65 | €758 | €569 | -€189 | -25.0% |
| Profit (loss) for the period before taxes | 9903 | €38,621 | €42,538 | +€3,917 | +10.1% |
| Income taxes | 67/77 | €9,841 | €11,699 | +€1,858 | +18.9% |
| Profit (loss) for the period | 9904 | €28,780 | €30,839 | +€2,059 | +7.2% |
| Profit (loss) for the period to be appropriated | 9905 | €28,780 | €30,839 | +€2,059 | +7.2% |
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 23 October 2026 via checked.be.