Dr Patte: 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 Patte
Largest movements
- Cash +€30,381
up €30,381 (+13.9%), from €218,521 to €248,901
mainly Net result for the year (+€71,034) and Other debts (+€35,925)
- Receivables within one year +€19,246
up €19,246 (+25.6%), from €75,078 to €94,324
of which Other amounts receivable: +€19,282
- Other debts +€35,925
up €35,925 (+233.3%), from €15,400 to €51,325
- Current portion of long-term debt +€22,307
new in 2025: €22,307
- Reserves -€16,000
down €16,000 (-5.8%), from €277,000 to €261,000
of which Non-distributable reserves: -€120,000
- Tax, wage and social debts +€5,606
up €5,606 (+45.9%), from €12,202 to €17,808
of which Taxes: +€5,475
- Gross operating margin -€54,608
down €54,608 (-29.8%), from €183,262 to €128,655
- Taxes -€14,370
down €14,370 (-39.1%), from €36,785 to €22,416
- Financial charges +€3,866
up €3,866 (+527.3%), from €733 to €4,599
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.
Cash bridge derived
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 | €333,067 | €382,841 | +€49,774 | +14.9% |
| Fixed assets | 21/28 | €9,144 | €9,457 | +€313 | +3.4% |
| Tangible fixed assets | 22/27 | €9,062 | €9,375 | +€313 | +3.5% |
| Furniture and vehicles | 24 | €3,504 | €2,803 | -€700 | -20.0% |
| Other tangible fixed assets | 26 | €5,558 | €6,572 | +€1,014 | +18.2% |
| Financial fixed assets | 28 | €83 | €83 | = | 0.0% |
| Current assets | 29/58 | €323,922 | €373,383 | +€49,461 | +15.3% |
| Amounts receivable within one year | 40/41 | €75,078 | €94,324 | +€19,246 | +25.6% |
| Trade receivables | 40 | €36 | - | -€36 | |
| Other amounts receivable | 41 | €75,042 | €94,324 | +€19,282 | +25.7% |
| Cash at bank and in hand | 54/58 | €218,521 | €248,901 | +€30,381 | +13.9% |
| Deferred charges and accrued income | 490/1 | €30,323 | €30,158 | -€166 | -0.5% |
| Total equity and liabilities | 10/49 | €333,067 | €382,841 | +€49,774 | +14.9% |
| Equity | 10/15 | €299,418 | €284,452 | -€14,966 | -5.0% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €277,000 | €261,000 | -€16,000 | -5.8% |
| Non-distributable reserves | 130/1 | €120,000 | - | -€120,000 | |
| Reserves not available under the articles | 1311 | €120,000 | - | -€120,000 | |
| Distributable reserves | 133 | €157,000 | €261,000 | +€104,000 | +66.2% |
| Profit (loss) carried forward | 14 | €1,958 | €2,992 | +€1,034 | +52.8% |
| Amounts payable | 17/49 | €33,649 | €98,389 | +€64,740 | +192.4% |
| Amounts payable within one year | 42/48 | €32,976 | €97,694 | +€64,718 | +196.3% |
| Current portion of amounts payable after more than one year | 42 | - | €22,307 | +€22,307 | |
| Financial debts | 43 | €610 | €2,212 | +€1,601 | +262.3% |
| Credit institutions | 430/8 | €610 | €2,212 | +€1,601 | +262.3% |
| Trade debts | 44 | €4,763 | €4,043 | -€721 | -15.1% |
| Suppliers | 440/4 | €4,763 | €4,043 | -€721 | -15.1% |
| Taxes, remuneration and social security | 45 | €12,202 | €17,808 | +€5,606 | +45.9% |
| Taxes | 450/3 | €8,200 | €13,675 | +€5,475 | +66.8% |
| Remuneration and social security | 454/9 | €4,002 | €4,133 | +€131 | +3.3% |
| Other amounts payable | 47/48 | €15,400 | €51,325 | +€35,925 | +233.3% |
| Accrued charges and deferred income | 492/3 | €672 | €694 | +€22 | +3.2% |
| Remuneration, social security and pensions | 62 | €29,667 | €30,557 | +€890 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,351 | €4,912 | +€1,561 | +46.6% |
| Other operating charges | 640/8 | €1,254 | €1,171 | -€83 | -6.6% |
| Gross operating margin | 9900 | €183,262 | €128,655 | -€54,608 | -29.8% |
| Operating profit (loss) | 9901 | €148,990 | €92,014 | -€56,976 | -38.2% |
| Financial income | 75/76B | €6,155 | €6,035 | -€120 | -2.0% |
| Recurring financial income | 75 | €6,155 | €6,035 | -€120 | -2.0% |
| Financial charges | 65/66B | €733 | €4,599 | +€3,866 | +527.3% |
| Recurring financial charges | 65 | €733 | €4,599 | +€3,866 | +527.3% |
| Profit (loss) for the period before taxes | 9903 | €154,412 | €93,450 | -€60,962 | -39.5% |
| Income taxes | 67/77 | €36,785 | €22,416 | -€14,370 | -39.1% |
| Profit (loss) for the period | 9904 | €117,626 | €71,034 | -€46,592 | -39.6% |
| Profit (loss) for the period to be appropriated | 9905 | €117,626 | €71,034 | -€46,592 | -39.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.