Docteur Pascal PATIGNY: 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.
Docteur Pascal PATIGNY
Largest movements
- Cash +€57,939
up €57,939 (+19.7%), from €294,021 to €351,960
mainly Net result for the year (+€49,040) and Other debts (+€5,694)
- Reserves +€49,040
up €49,040 (+28.0%), from €175,235 to €224,274
of which Distributable reserves: +€49,040
- Other debts +€5,694
up €5,694 (+5.0%), from €114,899 to €120,593
No income-statement line moved by more than 1% of the activity.
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 | €306,502 | €359,707 | +€53,206 | +17.4% |
| Fixed assets | 21/28 | €3,600 | €2,281 | -€1,319 | -36.6% |
| Tangible fixed assets | 22/27 | €2,000 | €681 | -€1,319 | -65.9% |
| Plant, machinery and equipment | 23 | €2,000 | €681 | -€1,319 | -65.9% |
| Financial fixed assets | 28 | €1,600 | €1,600 | = | 0.0% |
| Current assets | 29/58 | €302,902 | €357,426 | +€54,525 | +18.0% |
| Amounts receivable within one year | 40/41 | €6,911 | €4,137 | -€2,774 | -40.1% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €6,911 | €4,137 | -€2,774 | -40.1% |
| Cash at bank and in hand | 54/58 | €294,021 | €351,960 | +€57,939 | +19.7% |
| Deferred charges and accrued income | 490/1 | €1,969 | €1,329 | -€640 | -32.5% |
| Total equity and liabilities | 10/49 | €306,502 | €359,707 | +€53,206 | +17.4% |
| Equity | 10/15 | €187,635 | €236,674 | +€49,040 | +26.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €175,235 | €224,274 | +€49,040 | +28.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Tax-exempt reserves | 132 | €10,757 | €10,757 | = | 0.0% |
| Distributable reserves | 133 | €162,618 | €211,658 | +€49,040 | +30.2% |
| Amounts payable | 17/49 | €118,867 | €123,033 | +€4,166 | +3.5% |
| Amounts payable within one year | 42/48 | €118,867 | €123,033 | +€4,166 | +3.5% |
| Trade debts | 44 | €1,227 | €0 | -€1,227 | -100% |
| Suppliers | 440/4 | €1,227 | €0 | -€1,227 | -100% |
| Taxes, remuneration and social security | 45 | €2,741 | €2,440 | -€301 | -11.0% |
| Taxes | 450/3 | €2,741 | €2,440 | -€301 | -11.0% |
| Other amounts payable | 47/48 | €114,899 | €120,593 | +€5,694 | +5.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,441 | €1,319 | -€123 | -8.5% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | €0 | - | = | |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €83,910 | €83,461 | -€448 | -0.5% |
| Operating profit (loss) | 9901 | €82,081 | €81,743 | -€338 | -0.4% |
| Financial income | 75/76B | €1,010 | €1,323 | +€313 | +30.9% |
| Recurring financial income | 75 | €1,010 | €1,323 | +€313 | +30.9% |
| Financial charges | 65/66B | €9,133 | €8,344 | -€790 | -8.6% |
| Recurring financial charges | 65 | €9,133 | €8,344 | -€790 | -8.6% |
| Profit (loss) for the period before taxes | 9903 | €73,957 | €74,722 | +€764 | +1.0% |
| Income taxes | 67/77 | €25,296 | €25,682 | +€387 | +1.5% |
| Profit (loss) for the period | 9904 | €48,662 | €49,040 | +€378 | +0.8% |
| Profit (loss) for the period to be appropriated | 9905 | €48,662 | €49,040 | +€378 | +0.8% |
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 24 October 2026 via checked.be.