Dr. Eva Pattyn: what changed
Dr. Eva Pattyn
Largest movements
- Cash -€60,309
down €60,309 (-75.1%), from €80,353 to €20,044
mainly Other debts (-€274,555) and Contributions, distributions and other (-€60,000)
- Receivables within one year +€34,683
up €34,683 (+14.4%), from €240,905 to €275,587
of which Other amounts receivable: +€34,395
- Current investments -€30,000
no longer reported in 2024 (was €30,000)
- Tangible fixed assets -€7,360
down €7,360 (-50.8%), from €14,498 to €7,138
- Other debts -€274,555
down €274,555 (-91.5%), from €300,000 to €25,445
- Reserves +€243,568
up €243,568 (+6,036%), from €4,035 to €247,603
- Tax, wage and social debts -€30,551
down €30,551 (-72.7%), from €42,051 to €11,500
- Gross operating margin +€21,018
up €21,018 (+5.5%), from €383,874 to €404,892
- Depreciation +€7,138
up €7,138 (+3,218%), from €222 to €7,360
Change in the result, 2023 to 2024
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 2023 and 2024 balance sheets and the 2024 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 | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €366,267 | €304,156 | -€62,111 | -17.0% |
| Fixed assets | 21/28 | €14,498 | €7,138 | -€7,360 | -50.8% |
| Tangible fixed assets | 22/27 | €14,498 | €7,138 | -€7,360 | -50.8% |
| Furniture and vehicles | 24 | €14,498 | €7,138 | -€7,360 | -50.8% |
| Current assets | 29/58 | €351,769 | €297,018 | -€54,751 | -15.6% |
| Amounts receivable within one year | 40/41 | €240,905 | €275,587 | +€34,683 | +14.4% |
| Trade receivables | 40 | €3,154 | €3,442 | +€287 | +9.1% |
| Other amounts receivable | 41 | €237,750 | €272,146 | +€34,395 | +14.5% |
| Current investments | 50/53 | €30,000 | - | -€30,000 | |
| Cash at bank and in hand | 54/58 | €80,353 | €20,044 | -€60,309 | -75.1% |
| Deferred charges and accrued income | 490/1 | €511 | €1,387 | +€876 | +171% |
| Total equity and liabilities | 10/49 | €366,267 | €304,156 | -€62,111 | -17.0% |
| Equity | 10/15 | €22,635 | €266,203 | +€243,568 | +1,076% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €4,035 | €247,603 | +€243,568 | +6,036% |
| Distributable reserves | 133 | €4,035 | €247,603 | +€243,568 | +6,036% |
| Amounts payable | 17/49 | €343,632 | €37,953 | -€305,679 | -89.0% |
| Amounts payable within one year | 42/48 | €343,632 | €37,953 | -€305,679 | -89.0% |
| Trade debts | 44 | €1,581 | €1,008 | -€573 | -36.2% |
| Suppliers | 440/4 | €1,581 | €1,008 | -€573 | -36.2% |
| Taxes, remuneration and social security | 45 | €42,051 | €11,500 | -€30,551 | -72.7% |
| Taxes | 450/3 | €42,051 | €11,500 | -€30,551 | -72.7% |
| Other amounts payable | 47/48 | €300,000 | €25,445 | -€274,555 | -91.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €222 | €7,360 | +€7,138 | +3,218% |
| Other operating charges | 640/8 | €499 | €513 | +€14 | +2.8% |
| Gross operating margin | 9900 | €383,874 | €404,892 | +€21,018 | +5.5% |
| Operating profit (loss) | 9901 | €383,153 | €397,019 | +€13,866 | +3.6% |
| Financial income | 75/76B | €792 | €3,887 | +€3,094 | +390% |
| Recurring financial income | 75 | €792 | €3,887 | +€3,094 | +390% |
| Financial charges | 65/66B | €691 | €82 | -€609 | -88.2% |
| Recurring financial charges | 65 | €691 | €82 | -€609 | -88.2% |
| Profit (loss) for the period before taxes | 9903 | €383,254 | €400,824 | +€17,569 | +4.6% |
| Income taxes | 67/77 | €93,703 | €97,256 | +€3,553 | +3.8% |
| Profit (loss) for the period | 9904 | €289,551 | €303,568 | +€14,017 | +4.8% |
| Profit (loss) for the period to be appropriated | 9905 | €289,551 | €303,568 | +€14,017 | +4.8% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.