DE PATISSIER: 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 PATISSIER
Largest movements
- Receivables within one year -€3,604
down €3,604 (-25.3%), from €14,221 to €10,618
of which Trade receivables: -€10,255
- Cash +€2,886
up €2,886 (+35.5%), from €8,134 to €11,020
mainly Receivables within one year (+€3,604) and Net result for the year (+€3,247)
- Tangible fixed assets -€2,648
down €2,648 (-68.7%), from €3,851 to €1,204
of which Furniture and vehicles: -€3,357
- Other debts -€5,819
down €5,819 (-8.1%), from €72,096 to €66,277
- Profit (loss) carried forward +€3,247
up €3,247 (+5.4%), from -€60,623 to -€57,375
- Tax, wage and social debts -€910
down €910 (-12.7%), from €7,161 to €6,250
of which Taxes: -€7,161
- Gross operating margin -€4,155
down €4,155 (-12.6%), from €33,085 to €28,930
- Financial income +€3,030
new in 2025: €3,030
- Financial charges -€1,943
down €1,943 (-92.2%), from €2,106 to €163
- Staff costs -€804
down €804 (-3.0%), from €26,706 to €25,902
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 | €43,012 | €39,646 | -€3,366 | -7.8% |
| Fixed assets | 21/28 | €19,851 | €17,204 | -€2,648 | -13.3% |
| Tangible fixed assets | 22/27 | €3,851 | €1,204 | -€2,648 | -68.7% |
| Plant, machinery and equipment | 23 | - | €709 | +€709 | |
| Furniture and vehicles | 24 | €3,851 | €495 | -€3,357 | -87.2% |
| Financial fixed assets | 28 | €16,000 | €16,000 | = | 0.0% |
| Current assets | 29/58 | €23,160 | €22,442 | -€718 | -3.1% |
| Stocks and contracts in progress | 3 | €805 | €805 | = | 0.0% |
| Stocks | 30/36 | €805 | €805 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €14,221 | €10,618 | -€3,604 | -25.3% |
| Trade receivables | 40 | €14,221 | €3,966 | -€10,255 | -72.1% |
| Other amounts receivable | 41 | - | €6,651 | +€6,651 | |
| Cash at bank and in hand | 54/58 | €8,134 | €11,020 | +€2,886 | +35.5% |
| Total equity and liabilities | 10/49 | €43,012 | €39,646 | -€3,366 | -7.8% |
| Equity | 10/15 | -€42,023 | -€38,775 | +€3,247 | +7.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Capital | 10 | €18,600 | - | -€18,600 | |
| Issued capital | 100 | €18,600 | - | -€18,600 | |
| Contributions outside capital | 11 | - | €18,600 | +€18,600 | |
| Other | 1109/19 | - | €18,600 | +€18,600 | |
| Profit (loss) carried forward | 14 | -€60,623 | -€57,375 | +€3,247 | +5.4% |
| Amounts payable | 17/49 | €85,034 | €78,421 | -€6,613 | -7.8% |
| Amounts payable within one year | 42/48 | €85,034 | €78,421 | -€6,613 | -7.8% |
| Trade debts | 44 | €5,778 | €5,894 | +€116 | +2.0% |
| Suppliers | 440/4 | €5,778 | €5,894 | +€116 | +2.0% |
| Taxes, remuneration and social security | 45 | €7,161 | €6,250 | -€910 | -12.7% |
| Taxes | 450/3 | €7,161 | - | -€7,161 | |
| Remuneration and social security | 454/9 | - | €6,250 | +€6,250 | |
| Other amounts payable | 47/48 | €72,096 | €66,277 | -€5,819 | -8.1% |
| Remuneration, social security and pensions | 62 | €26,706 | €25,902 | -€804 | -3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,389 | €2,648 | +€259 | +10.8% |
| Other operating charges | 640/8 | €50 | - | -€50 | |
| Gross operating margin | 9900 | €33,085 | €28,930 | -€4,155 | -12.6% |
| Operating profit (loss) | 9901 | €3,940 | €381 | -€3,560 | -90.3% |
| Financial income | 75/76B | - | €3,030 | +€3,030 | |
| Recurring financial income | 75 | - | €3,030 | +€3,030 | |
| Financial charges | 65/66B | €2,106 | €163 | -€1,943 | -92.2% |
| Recurring financial charges | 65 | €2,106 | €163 | -€1,943 | -92.2% |
| Profit (loss) for the period before taxes | 9903 | €1,834 | €3,247 | +€1,413 | +77.1% |
| Profit (loss) for the period | 9904 | €1,834 | €3,247 | +€1,413 | +77.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,834 | €3,247 | +€1,413 | +77.1% |
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 25 October 2026 via checked.be.