KANTOOR PATRICK DEBIE: 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.
KANTOOR PATRICK DEBIE
Largest movements
- Receivables within one year +€16,186
up €16,186 (+136%), from €11,880 to €28,066
- Tangible fixed assets -€9,043
down €9,043 (-44.9%), from €20,119 to €11,076
of which Furniture and vehicles: -€8,449
- Intangible fixed assets -€2,928
down €2,928 (-49.3%), from €5,941 to €3,013
- Cash +€2,486
up €2,486 (+14.7%), from €16,887 to €19,374
mainly Depreciation (+€11,971) and Net result for the year (+€3,275)
- Profit (loss) carried forward +€3,275
up €3,275 (+54.0%), from €6,065 to €9,339
- Other debts +€3,042
up €3,042 (+204%), from €1,494 to €4,536
- Tax, wage and social debts +€1,092
up €1,092 (+65.6%), from €1,663 to €2,754
- Trade debts -€707
down €707 (-24.9%), from €2,841 to €2,134
- Gross operating margin -€4,071
down €4,071 (-19.3%), from €21,143 to €17,072
- Depreciation -€1,922
down €1,922 (-13.8%), from €13,893 to €11,971
- Taxes -€571
down €571 (-34.4%), from €1,663 to €1,092
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 | €54,827 | €61,528 | +€6,701 | +12.2% |
| Fixed assets | 21/28 | €26,060 | €14,089 | -€11,971 | -45.9% |
| Intangible fixed assets | 21 | €5,941 | €3,013 | -€2,928 | -49.3% |
| Tangible fixed assets | 22/27 | €20,119 | €11,076 | -€9,043 | -44.9% |
| Plant, machinery and equipment | 23 | €5,346 | €4,752 | -€594 | -11.1% |
| Furniture and vehicles | 24 | €14,773 | €6,324 | -€8,449 | -57.2% |
| Current assets | 29/58 | €28,767 | €47,440 | +€18,672 | +64.9% |
| Amounts receivable within one year | 40/41 | €11,880 | €28,066 | +€16,186 | +136% |
| Trade receivables | 40 | €11,880 | €28,066 | +€16,186 | +136% |
| Cash at bank and in hand | 54/58 | €16,887 | €19,374 | +€2,486 | +14.7% |
| Total equity and liabilities | 10/49 | €54,827 | €61,528 | +€6,701 | +12.2% |
| Equity | 10/15 | €48,830 | €52,105 | +€3,275 | +6.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €24,165 | €24,165 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,022 | €2,022 | = | 0.0% |
| Reserves not available under the articles | 1311 | €2,022 | €2,022 | = | 0.0% |
| Distributable reserves | 133 | €22,143 | €22,143 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,065 | €9,339 | +€3,275 | +54.0% |
| Amounts payable | 17/49 | €5,997 | €9,424 | +€3,427 | +57.1% |
| Amounts payable within one year | 42/48 | €5,997 | €9,424 | +€3,427 | +57.1% |
| Trade debts | 44 | €2,841 | €2,134 | -€707 | -24.9% |
| Suppliers | 440/4 | €2,841 | €2,134 | -€707 | -24.9% |
| Taxes, remuneration and social security | 45 | €1,663 | €2,754 | +€1,092 | +65.6% |
| Taxes | 450/3 | €1,663 | €2,754 | +€1,092 | +65.6% |
| Other amounts payable | 47/48 | €1,494 | €4,536 | +€3,042 | +204% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,893 | €11,971 | -€1,922 | -13.8% |
| Other operating charges | 640/8 | €415 | €424 | +€9 | +2.2% |
| Gross operating margin | 9900 | €21,143 | €17,072 | -€4,071 | -19.3% |
| Operating profit (loss) | 9901 | €6,836 | €4,677 | -€2,159 | -31.6% |
| Financial charges | 65/66B | €185 | €311 | +€126 | +68.3% |
| Recurring financial charges | 65 | €185 | €311 | +€126 | +68.3% |
| Profit (loss) for the period before taxes | 9903 | €6,651 | €4,366 | -€2,285 | -34.4% |
| Income taxes | 67/77 | €1,663 | €1,092 | -€571 | -34.4% |
| Profit (loss) for the period | 9904 | €4,988 | €3,275 | -€1,714 | -34.4% |
| Profit (loss) for the period to be appropriated | 9905 | €4,988 | €3,275 | -€1,714 | -34.4% |
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.