BONNE PATRICK: 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.
BONNE PATRICK
Largest movements
- Cash -€2,923
down €2,923 (-5.6%), from €51,824 to €48,901
mainly Net result for the year (-€4,712) and Trade debts (-€671)
- Receivables within one year -€1,031
down €1,031 (-11.1%), from €9,286 to €8,254
of which Trade receivables: -€1,786
- Tangible fixed assets -€946
down €946 (-51.7%), from €1,829 to €883
of which Furniture and vehicles: -€579
- Profit (loss) carried forward -€4,712
down €4,712 (-4.3%), from -€109,616 to -€114,328
- Trade debts -€671
down €671 (-85.9%), from €781 to €110
- Gross operating margin -€10,920
down €10,920, from €8,214 to -€2,705
- Depreciation -€586
down €586 (-38.3%), from €1,532 to €946
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 | €62,939 | €58,039 | -€4,901 | -7.8% |
| Fixed assets | 21/28 | €1,829 | €883 | -€946 | -51.7% |
| Tangible fixed assets | 22/27 | €1,829 | €883 | -€946 | -51.7% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Furniture and vehicles | 24 | €728 | €149 | -€579 | -79.5% |
| Other tangible fixed assets | 26 | €1,102 | €734 | -€367 | -33.3% |
| Current assets | 29/58 | €61,110 | €57,155 | -€3,955 | -6.5% |
| Amounts receivable within one year | 40/41 | €9,286 | €8,254 | -€1,031 | -11.1% |
| Trade receivables | 40 | €9,286 | €7,500 | -€1,786 | -19.2% |
| Other amounts receivable | 41 | €0 | €754 | +€754 | |
| Cash at bank and in hand | 54/58 | €51,824 | €48,901 | -€2,923 | -5.6% |
| Total equity and liabilities | 10/49 | €62,939 | €58,039 | -€4,901 | -7.8% |
| Equity | 10/15 | €58,106 | €53,394 | -€4,712 | -8.1% |
| Contributions | 10/11 | €164,747 | €164,747 | = | 0.0% |
| Reserves | 13 | €2,975 | €2,975 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,975 | €2,975 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,975 | €2,975 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€109,616 | -€114,328 | -€4,712 | -4.3% |
| Amounts payable | 17/49 | €4,833 | €4,645 | -€189 | -3.9% |
| Amounts payable within one year | 42/48 | €4,833 | €4,645 | -€189 | -3.9% |
| Trade debts | 44 | €781 | €110 | -€671 | -85.9% |
| Suppliers | 440/4 | €781 | €110 | -€671 | -85.9% |
| Taxes, remuneration and social security | 45 | €443 | €548 | +€106 | +23.8% |
| Taxes | 450/3 | €443 | €548 | +€106 | +23.8% |
| Other amounts payable | 47/48 | €3,610 | €3,986 | +€376 | +10.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,532 | €946 | -€586 | -38.3% |
| Other operating charges | 640/8 | €958 | €985 | +€27 | +2.8% |
| Gross operating margin | 9900 | €8,214 | -€2,705 | -€10,920 | |
| Operating profit (loss) | 9901 | €5,724 | -€4,637 | -€10,361 | |
| Financial income | 75/76B | €78 | €104 | +€26 | +32.7% |
| Recurring financial income | 75 | €78 | €104 | +€26 | +32.7% |
| Financial charges | 65/66B | €36 | €39 | +€3 | +7.5% |
| Recurring financial charges | 65 | €36 | €39 | +€3 | +7.5% |
| Profit (loss) for the period before taxes | 9903 | €5,766 | -€4,571 | -€10,338 | |
| Income taxes | 67/77 | €133 | €140 | +€7 | +5.4% |
| Profit (loss) for the period | 9904 | €5,633 | -€4,712 | -€10,345 | |
| Profit (loss) for the period to be appropriated | 9905 | €5,633 | -€4,712 | -€10,345 |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.