DR.PATRUBANI: 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.
DR.PATRUBANI
Largest movements
- Cash -€64,692
down €64,692 (-91.5%), from €70,679 to €5,986
mainly Investment in fixed assets (net) (-€26,032) and Contributions, distributions and other (-€25,714)
- Deferred charges and accrued income +€18,117
up €18,117 (+112%), from €16,238 to €34,355
- Tangible fixed assets +€11,364
up €11,364 (+15.2%), from €74,898 to €86,263
of which Plant, machinery and equipment: +€16,269
- Receivables within one year -€4,102
down €4,102 (-20.5%), from €20,000 to €15,898
- Other debts -€25,686
down €25,686 (-49.0%), from €52,392 to €26,705
- Reserves +€16,009
up €16,009 (+34.9%), from €45,817 to €61,826
- Debts after one year -€15,368
down €15,368 (-70.0%), from €21,967 to €6,598
- Tax, wage and social debts -€8,786
down €8,786 (-43.4%), from €20,250 to €11,465
of which Taxes: -€12,074
- Trade debts -€5,616
down €5,616 (-91.2%), from €6,155 to €539
- Gross operating margin -€44,660
down €44,660 (-37.3%), from €119,821 to €75,161
- Taxes -€13,499
down €13,499 (-48.4%), from €27,902 to €14,404
- Depreciation +€3,602
up €3,602 (+32.6%), from €11,065 to €14,667
- Financial charges -€1,219
down €1,219 (-22.6%), from €5,387 to €4,168
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 | €181,815 | €142,502 | -€39,313 | -21.6% |
| Fixed assets | 21/28 | €74,898 | €86,263 | +€11,364 | +15.2% |
| Tangible fixed assets | 22/27 | €74,898 | €86,263 | +€11,364 | +15.2% |
| Plant, machinery and equipment | 23 | €61,723 | €77,992 | +€16,269 | +26.4% |
| Furniture and vehicles | 24 | €11,375 | €6,470 | -€4,905 | -43.1% |
| Other tangible fixed assets | 26 | €1,800 | €1,800 | = | 0.0% |
| Current assets | 29/58 | €106,916 | €56,240 | -€50,677 | -47.4% |
| Amounts receivable within one year | 40/41 | €20,000 | €15,898 | -€4,102 | -20.5% |
| Other amounts receivable | 41 | €20,000 | €15,898 | -€4,102 | -20.5% |
| Cash at bank and in hand | 54/58 | €70,679 | €5,986 | -€64,692 | -91.5% |
| Deferred charges and accrued income | 490/1 | €16,238 | €34,355 | +€18,117 | +112% |
| Total equity and liabilities | 10/49 | €181,815 | €142,502 | -€39,313 | -21.6% |
| Equity | 10/15 | €45,817 | €61,826 | +€16,009 | +34.9% |
| Reserves | 13 | €45,817 | €61,826 | +€16,009 | +34.9% |
| Distributable reserves | 133 | €45,817 | €61,826 | +€16,009 | +34.9% |
| Amounts payable | 17/49 | €135,997 | €80,676 | -€55,322 | -40.7% |
| Amounts payable after more than one year | 17 | €21,967 | €6,598 | -€15,368 | -70.0% |
| Financial debts | 170/4 | €21,967 | €6,598 | -€15,368 | -70.0% |
| Amounts payable within one year | 42/48 | €114,031 | €74,077 | -€39,953 | -35.0% |
| Current portion of amounts payable after more than one year | 42 | €15,233 | €15,368 | +€135 | +0.9% |
| Financial debts | 43 | €20,000 | €20,000 | = | 0.0% |
| Credit institutions | 430/8 | €20,000 | €20,000 | = | 0.0% |
| Trade debts | 44 | €6,155 | €539 | -€5,616 | -91.2% |
| Suppliers | 440/4 | €6,155 | €539 | -€5,616 | -91.2% |
| Taxes, remuneration and social security | 45 | €20,250 | €11,465 | -€8,786 | -43.4% |
| Taxes | 450/3 | €20,250 | €8,176 | -€12,074 | -59.6% |
| Remuneration and social security | 454/9 | - | €3,289 | +€3,289 | |
| Other amounts payable | 47/48 | €52,392 | €26,705 | -€25,686 | -49.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,065 | €14,667 | +€3,602 | +32.6% |
| Other operating charges | 640/8 | €1,577 | €627 | -€950 | -60.2% |
| Gross operating margin | 9900 | €119,821 | €75,161 | -€44,660 | -37.3% |
| Operating profit (loss) | 9901 | €107,179 | €59,866 | -€47,312 | -44.1% |
| Financial income | 75/76B | €330 | €429 | +€99 | +30.0% |
| Recurring financial income | 75 | €330 | €429 | +€99 | +30.0% |
| Financial charges | 65/66B | €5,387 | €4,168 | -€1,219 | -22.6% |
| Recurring financial charges | 65 | €5,387 | €4,168 | -€1,219 | -22.6% |
| Profit (loss) for the period before taxes | 9903 | €102,122 | €56,127 | -€45,995 | -45.0% |
| Income taxes | 67/77 | €27,902 | €14,404 | -€13,499 | -48.4% |
| Profit (loss) for the period | 9904 | €74,220 | €41,723 | -€32,496 | -43.8% |
| Profit (loss) for the period to be appropriated | 9905 | €74,220 | €41,723 | -€32,496 | -43.8% |
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 26 October 2026 via checked.be.