ACCOUNTANCY PATRICK DE LANGE: 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.
ACCOUNTANCY PATRICK DE LANGE
Largest movements
- Receivables within one year -€77,297
down €77,297 (-20.4%), from €379,801 to €302,504
of which Trade receivables: -€57,300
- Cash -€29,648
down €29,648 (-30.7%), from €96,674 to €67,026
mainly Contributions, distributions and other (-€112,000) and Accrued charges and deferred income (-€101,389)
- Tangible fixed assets -€13,673
down €13,673 (-5.5%), from €247,753 to €234,080
of which Land and buildings: -€8,808
- Stocks and contracts +€13,400
up €13,400 (+4.9%), from €273,775 to €287,175
- Accrued charges and deferred income -€101,389
down €101,389 (-97.3%), from €104,238 to €2,849
- Other debts +€74,881
up €74,881 (+53.7%), from €139,497 to €214,378
- Reserves -€73,000
down €73,000 (-11.3%), from €647,310 to €574,310
of which Distributable reserves: -€73,000
- Trade debts -€11,214
down €11,214 (-28.4%), from €39,468 to €28,254
- Write-downs +€46,352
no longer reported in 2025 (was -€46,352)
- Gross operating margin +€24,636
up €24,636 (+18.0%), from €136,758 to €161,394
- Financial charges -€14,138
down €14,138 (-77.4%), from €18,256 to €4,118
- Taxes -€3,859
down €3,859 (-23.1%), from €16,728 to €12,869
- Staff costs +€2,312
up €2,312 (+2.8%), from €83,869 to €86,181
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 | €1,006,003 | €891,285 | -€114,718 | -11.4% |
| Fixed assets | 21/28 | €247,753 | €234,080 | -€13,673 | -5.5% |
| Tangible fixed assets | 22/27 | €247,753 | €234,080 | -€13,673 | -5.5% |
| Land and buildings | 22 | €228,046 | €219,238 | -€8,808 | -3.9% |
| Furniture and vehicles | 24 | €16,797 | €13,312 | -€3,485 | -20.7% |
| Other tangible fixed assets | 26 | €2,910 | €1,530 | -€1,380 | -47.4% |
| Current assets | 29/58 | €758,250 | €657,205 | -€101,045 | -13.3% |
| Stocks and contracts in progress | 3 | €273,775 | €287,175 | +€13,400 | +4.9% |
| Contracts in progress | 37 | €273,775 | €287,175 | +€13,400 | +4.9% |
| Amounts receivable within one year | 40/41 | €379,801 | €302,504 | -€77,297 | -20.4% |
| Trade receivables | 40 | €357,445 | €300,145 | -€57,300 | -16.0% |
| Other amounts receivable | 41 | €22,356 | €2,359 | -€19,997 | -89.4% |
| Current investments | 50/53 | €500 | €500 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €96,674 | €67,026 | -€29,648 | -30.7% |
| Deferred charges and accrued income | 490/1 | €7,500 | - | -€7,500 | |
| Total equity and liabilities | 10/49 | €1,006,003 | €891,285 | -€114,718 | -11.4% |
| Equity | 10/15 | €668,636 | €596,507 | -€72,129 | -10.8% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €647,310 | €574,310 | -€73,000 | -11.3% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Distributable reserves | 133 | €645,451 | €572,451 | -€73,000 | -11.3% |
| Profit (loss) carried forward | 14 | €2,734 | €3,605 | +€871 | +31.9% |
| Amounts payable | 17/49 | €337,367 | €294,778 | -€42,589 | -12.6% |
| Amounts payable after more than one year | 17 | €26,966 | €21,954 | -€5,012 | -18.6% |
| Financial debts | 170/4 | €26,966 | €21,954 | -€5,012 | -18.6% |
| Amounts payable within one year | 42/48 | €206,163 | €269,975 | +€63,812 | +31.0% |
| Current portion of amounts payable after more than one year | 42 | €4,955 | €5,012 | +€57 | +1.2% |
| Trade debts | 44 | €39,468 | €28,254 | -€11,214 | -28.4% |
| Suppliers | 440/4 | €39,468 | €28,254 | -€11,214 | -28.4% |
| Taxes, remuneration and social security | 45 | €22,243 | €22,331 | +€88 | +0.4% |
| Taxes | 450/3 | €13,056 | €12,419 | -€637 | -4.9% |
| Remuneration and social security | 454/9 | €9,187 | €9,912 | +€725 | +7.9% |
| Other amounts payable | 47/48 | €139,497 | €214,378 | +€74,881 | +53.7% |
| Accrued charges and deferred income | 492/3 | €104,238 | €2,849 | -€101,389 | -97.3% |
| Remuneration, social security and pensions | 62 | €83,869 | €86,181 | +€2,312 | +2.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,249 | €13,673 | +€424 | +3.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€46,352 | - | +€46,352 | |
| Other operating charges | 640/8 | €6,366 | €4,844 | -€1,522 | -23.9% |
| Gross operating margin | 9900 | €136,758 | €161,394 | +€24,636 | +18.0% |
| Operating profit (loss) | 9901 | €79,626 | €56,696 | -€22,930 | -28.8% |
| Financial income | 75/76B | €599 | €162 | -€437 | -73.0% |
| Recurring financial income | 75 | €599 | €162 | -€437 | -73.0% |
| Financial charges | 65/66B | €18,256 | €4,118 | -€14,138 | -77.4% |
| Recurring financial charges | 65 | €18,256 | €4,118 | -€14,138 | -77.4% |
| Profit (loss) for the period before taxes | 9903 | €61,969 | €52,740 | -€9,229 | -14.9% |
| Income taxes | 67/77 | €16,728 | €12,869 | -€3,859 | -23.1% |
| Profit (loss) for the period | 9904 | €45,241 | €39,871 | -€5,370 | -11.9% |
| Profit (loss) for the period to be appropriated | 9905 | €45,241 | €39,871 | -€5,370 | -11.9% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 28 October 2026 via checked.be.