DETAVERNIER PATRICK: what changed
DETAVERNIER PATRICK
Largest movements
- Cash +€539,452
up €539,452 (+2,773%), from €19,450 to €558,902
mainly Current investments (+€505,281) and Net result for the year (+€56,132)
- Current investments -€505,281
down €505,281 (-83.5%), from €605,281 to €100,000
- Tangible fixed assets -€9,180
down €9,180 (-16.3%), from €56,166 to €46,986
of which Furniture and vehicles: -€5,434
- Reserves +€56,132
up €56,132 (+8.7%), from €646,033 to €702,165
- Other debts -€23,369
down €23,369 (-23.7%), from €98,512 to €75,143
- Tax, wage and social debts -€9,215
down €9,215 (-44.1%), from €20,883 to €11,668
- Gross operating margin -€29,983
down €29,983 (-22.9%), from €130,896 to €100,914
- Taxes -€7,579
down €7,579 (-25.2%), from €30,032 to €22,452
- Financial charges -€7,174
down €7,174 (-55.2%), from €12,987 to €5,813
- Financial income -€1,416
down €1,416 (-30.5%), from €4,642 to €3,227
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €810,222 | €836,588 | +€26,366 | +3.3% |
| Fixed assets | 21/28 | €56,166 | €46,986 | -€9,180 | -16.3% |
| Tangible fixed assets | 22/27 | €56,166 | €46,986 | -€9,180 | -16.3% |
| Land and buildings | 22 | €20,919 | €16,661 | -€4,259 | -20.4% |
| Plant, machinery and equipment | 23 | €13,870 | €14,382 | +€513 | +3.7% |
| Furniture and vehicles | 24 | €21,377 | €15,943 | -€5,434 | -25.4% |
| Current assets | 29/58 | €754,056 | €789,602 | +€35,546 | +4.7% |
| Stocks and contracts in progress | 3 | €31,000 | €31,000 | = | 0.0% |
| Stocks | 30/36 | €6,000 | €6,000 | = | 0.0% |
| Contracts in progress | 37 | €25,000 | €25,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €93,504 | €97,071 | +€3,566 | +3.8% |
| Trade receivables | 40 | €93,159 | €93,549 | +€390 | +0.4% |
| Other amounts receivable | 41 | €345 | €3,521 | +€3,176 | +921% |
| Current investments | 50/53 | €605,281 | €100,000 | -€505,281 | -83.5% |
| Cash at bank and in hand | 54/58 | €19,450 | €558,902 | +€539,452 | +2,773% |
| Deferred charges and accrued income | 490/1 | €4,821 | €2,630 | -€2,191 | -45.5% |
| Total equity and liabilities | 10/49 | €810,222 | €836,588 | +€26,366 | +3.3% |
| Equity | 10/15 | €671,033 | €727,165 | +€56,132 | +8.4% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €646,033 | €702,165 | +€56,132 | +8.7% |
| Distributable reserves | 133 | €646,033 | €702,165 | +€56,132 | +8.7% |
| Amounts payable | 17/49 | €139,190 | €109,423 | -€29,766 | -21.4% |
| Amounts payable within one year | 42/48 | €139,190 | €109,423 | -€29,766 | -21.4% |
| Trade debts | 44 | €19,794 | €22,612 | +€2,818 | +14.2% |
| Suppliers | 440/4 | €19,794 | €22,612 | +€2,818 | +14.2% |
| Taxes, remuneration and social security | 45 | €20,883 | €11,668 | -€9,215 | -44.1% |
| Taxes | 450/3 | €20,883 | €11,668 | -€9,215 | -44.1% |
| Other amounts payable | 47/48 | €98,512 | €75,143 | -€23,369 | -23.7% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,603 | €15,682 | +€79 | +0.5% |
| Other operating charges | 640/8 | €3,793 | €4,061 | +€268 | +7.1% |
| Gross operating margin | 9900 | €130,896 | €100,914 | -€29,983 | -22.9% |
| Operating profit (loss) | 9901 | €111,500 | €81,171 | -€30,329 | -27.2% |
| Financial income | 75/76B | €4,642 | €3,227 | -€1,416 | -30.5% |
| Recurring financial income | 75 | €4,642 | €3,227 | -€1,416 | -30.5% |
| Financial charges | 65/66B | €12,987 | €5,813 | -€7,174 | -55.2% |
| Recurring financial charges | 65 | €12,987 | €5,813 | -€7,174 | -55.2% |
| Profit (loss) for the period before taxes | 9903 | €103,156 | €78,585 | -€24,571 | -23.8% |
| Income taxes | 67/77 | €30,032 | €22,452 | -€7,579 | -25.2% |
| Profit (loss) for the period | 9904 | €73,124 | €56,132 | -€16,992 | -23.2% |
| Profit (loss) for the period to be appropriated | 9905 | €73,124 | €56,132 | -€16,992 | -23.2% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.