DR. PATRICK PLATTON: what changed
Two fiscal 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.
DR. PATRICK PLATTON
Largest movements
- Receivables within one year -€7,305
down €7,305 (-8.0%), from €91,180 to €83,875
- Cash +€1,009
up €1,009 (+83.6%), from €1,207 to €2,215
mainly Receivables within one year (+€7,305) and Trade debts (+€1,699)
- Profit (loss) carried forward -€6,844
down €6,844 (-20.3%), from €33,723 to €26,879
- Trade debts +€1,699
up €1,699 (+21.9%), from €7,754 to €9,453
- Tax, wage and social debts -€1,297
down €1,297 (-50.5%), from €2,567 to €1,270
- Other operating charges +€4,878
up €4,878 (+283.0%), from €1,723 to €6,601
- Gross operating margin -€3,418
down €3,418 (-91.6%), from €3,730 to €312
- Taxes -€1,270
no longer reported in 2024 (was €1,270)
- Depreciation -€343
down €343 (-70.1%), from €490 to €146
- Financial charges +€65
up €65 (+18.8%), from €344 to €408
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €92,533 | €86,091 | -€6,443 | -7.0% |
| Fixed assets | 21/28 | €146 | - | -€146 | |
| Tangible fixed assets | 22/27 | €146 | - | -€146 | |
| Furniture and vehicles | 24 | €146 | - | -€146 | |
| Current assets | 29/58 | €92,387 | €86,091 | -€6,296 | -6.8% |
| Amounts receivable within one year | 40/41 | €91,180 | €83,875 | -€7,305 | -8.0% |
| Other amounts receivable | 41 | €91,180 | €83,875 | -€7,305 | -8.0% |
| Cash at bank and in hand | 54/58 | €1,207 | €2,215 | +€1,009 | +83.6% |
| Total equity and liabilities | 10/49 | €92,533 | €86,091 | -€6,443 | -7.0% |
| Equity | 10/15 | €82,213 | €75,369 | -€6,844 | -8.3% |
| Contributions | 10/11 | €17,448 | €17,448 | = | 0.0% |
| Capital | 10 | €17,448 | €17,448 | = | 0.0% |
| Issued capital | 100 | €18,550 | €18,550 | = | 0.0% |
| Uncalled capital | 101 | €1,102 | €1,102 | = | 0.0% |
| Reserves | 13 | €31,041 | €31,041 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Legal reserve | 130 | €1,855 | €1,855 | = | 0.0% |
| Distributable reserves | 133 | €29,186 | €29,186 | = | 0.0% |
| Profit (loss) carried forward | 14 | €33,723 | €26,879 | -€6,844 | -20.3% |
| Amounts payable | 17/49 | €10,320 | €10,722 | +€402 | +3.9% |
| Amounts payable within one year | 42/48 | €10,320 | €10,722 | +€402 | +3.9% |
| Trade debts | 44 | €7,754 | €9,453 | +€1,699 | +21.9% |
| Suppliers | 440/4 | €7,754 | €9,453 | +€1,699 | +21.9% |
| Taxes, remuneration and social security | 45 | €2,567 | €1,270 | -€1,297 | -50.5% |
| Taxes | 450/3 | €2,567 | €1,270 | -€1,297 | -50.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €490 | €146 | -€343 | -70.1% |
| Other operating charges | 640/8 | €1,723 | €6,601 | +€4,878 | +283.0% |
| Gross operating margin | 9900 | €3,730 | €312 | -€3,418 | -91.6% |
| Operating profit (loss) | 9901 | €1,517 | -€6,436 | -€7,953 | |
| Financial charges | 65/66B | €344 | €408 | +€65 | +18.8% |
| Recurring financial charges | 65 | €344 | €408 | +€65 | +18.8% |
| Profit (loss) for the period before taxes | 9903 | €1,173 | -€6,844 | -€8,017 | |
| Income taxes | 67/77 | €1,270 | - | -€1,270 | |
| Profit (loss) for the period | 9904 | -€96 | -€6,844 | -€6,748 | -6996.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€96 | -€6,844 | -€6,748 | -6996.2% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.