DE JONGE 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.
DE JONGE PATRICK
Largest movements
- Tangible fixed assets -€15,942
down €15,942 (-25.9%), from €61,631 to €45,689
of which Furniture and vehicles: -€8,193
- Cash -€12,170
down €12,170 (-15.4%), from €79,252 to €67,083
mainly Net result for the year (-€12,249) and Debts after one year (-€10,262)
- Deferred charges and accrued income -€5,039
down €5,039 (-88.3%), from €5,710 to €671
- Receivables within one year -€4,145
down €4,145 (-43.9%), from €9,450 to €5,305
of which Trade receivables: -€5,092
- Stocks and contracts -€2,684
no longer reported in 2025 (was €2,684)
- Profit (loss) carried forward -€11,222
new in 2025: -€11,222
- Debts after one year -€10,262
down €10,262 (-79.9%), from €12,851 to €2,589
- Other debts -€8,209
down €8,209 (-28.2%), from €29,073 to €20,863
- Current portion of long-term debt -€7,161
down €7,161 (-41.1%), from €17,423 to €10,262
- Tax, wage and social debts -€1,814
down €1,814 (-22.9%), from €7,915 to €6,101
of which Remuneration and social security: -€1,162
- Gross operating margin -€38,212
down €38,212 (-88.9%), from €42,961 to €4,749
- Taxes -€8,101
no longer reported in 2025 (was €8,101)
- Other operating charges -€1,038
down €1,038 (-65.1%), from €1,593 to €556
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 | €158,727 | €118,747 | -€39,980 | -25.2% |
| Fixed assets | 21/28 | €61,631 | €45,689 | -€15,942 | -25.9% |
| Tangible fixed assets | 22/27 | €61,631 | €45,689 | -€15,942 | -25.9% |
| Land and buildings | 22 | €9,086 | €7,962 | -€1,125 | -12.4% |
| Plant, machinery and equipment | 23 | €2,029 | €1,246 | -€784 | -38.6% |
| Furniture and vehicles | 24 | €39,874 | €31,681 | -€8,193 | -20.5% |
| Leasing and similar rights | 25 | €10,641 | €4,800 | -€5,841 | -54.9% |
| Current assets | 29/58 | €97,096 | €73,058 | -€24,037 | -24.8% |
| Stocks and contracts in progress | 3 | €2,684 | - | -€2,684 | |
| Stocks | 30/36 | €2,684 | - | -€2,684 | |
| Amounts receivable within one year | 40/41 | €9,450 | €5,305 | -€4,145 | -43.9% |
| Trade receivables | 40 | €9,450 | €4,358 | -€5,092 | -53.9% |
| Other amounts receivable | 41 | - | €947 | +€947 | |
| Cash at bank and in hand | 54/58 | €79,252 | €67,083 | -€12,170 | -15.4% |
| Deferred charges and accrued income | 490/1 | €5,710 | €671 | -€5,039 | -88.3% |
| Total equity and liabilities | 10/49 | €158,727 | €118,747 | -€39,980 | -25.2% |
| Equity | 10/15 | €86,055 | €73,806 | -€12,249 | -14.2% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €73,655 | €72,628 | -€1,027 | -1.4% |
| Distributable reserves | 133 | €73,655 | €72,628 | -€1,027 | -1.4% |
| Profit (loss) carried forward | 14 | - | -€11,222 | -€11,222 | |
| Amounts payable | 17/49 | €72,671 | €44,940 | -€27,731 | -38.2% |
| Amounts payable after more than one year | 17 | €12,851 | €2,589 | -€10,262 | -79.9% |
| Financial debts | 170/4 | €12,851 | €2,589 | -€10,262 | -79.9% |
| Amounts payable within one year | 42/48 | €59,412 | €42,351 | -€17,061 | -28.7% |
| Current portion of amounts payable after more than one year | 42 | €17,423 | €10,262 | -€7,161 | -41.1% |
| Trade debts | 44 | €5,002 | €5,125 | +€123 | +2.5% |
| Suppliers | 440/4 | €5,002 | €5,125 | +€123 | +2.5% |
| Taxes, remuneration and social security | 45 | €7,915 | €6,101 | -€1,814 | -22.9% |
| Taxes | 450/3 | €6,753 | €6,101 | -€652 | -9.7% |
| Remuneration and social security | 454/9 | €1,162 | - | -€1,162 | |
| Other amounts payable | 47/48 | €29,073 | €20,863 | -€8,209 | -28.2% |
| Accrued charges and deferred income | 492/3 | €408 | - | -€408 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,714 | €15,942 | +€229 | +1.5% |
| Other operating charges | 640/8 | €1,593 | €556 | -€1,038 | -65.1% |
| Gross operating margin | 9900 | €42,961 | €4,749 | -€38,212 | -88.9% |
| Operating profit (loss) | 9901 | €25,654 | -€11,749 | -€37,403 | |
| Financial income | 75/76B | €0 | €195 | +€194 | +972450.0% |
| Recurring financial income | 75 | €0 | €195 | +€194 | +972450.0% |
| Financial charges | 65/66B | €855 | €694 | -€161 | -18.8% |
| Recurring financial charges | 65 | €855 | €694 | -€161 | -18.8% |
| Profit (loss) for the period before taxes | 9903 | €24,799 | -€12,249 | -€37,048 | |
| Income taxes | 67/77 | €8,101 | - | -€8,101 | |
| Profit (loss) for the period | 9904 | €16,698 | -€12,249 | -€28,947 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,698 | -€12,249 | -€28,947 |
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.