KOTTEN Patrick SPRL: 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.
KOTTEN Patrick SPRL
Largest movements
- Receivables within one year -€5,467
down €5,467 (-54.2%), from €10,078 to €4,611
of which Other amounts receivable: -€2,780
- Deferred charges and accrued income -€368
down €368 (-32.8%), from €1,123 to €755
- Profit (loss) carried forward -€8,369
down €8,369 (-50.7%), from -€16,508 to -€24,876
- Short-term financial debts +€3,550
up €3,550 (+598%), from €594 to €4,144
- Trade debts -€2,464
down €2,464 (-53.7%), from €4,588 to €2,124
- Other debts +€1,291
up €1,291 (+121%), from €1,067 to €2,359
- Tax, wage and social debts +€156
up €156 (+9.8%), from €1,600 to €1,756
of which Remuneration and social security: +€185
- Gross operating margin -€3,158
down €3,158 (-82.7%), from -€3,819 to -€6,977
- Depreciation -€1,103
no longer reported in 2025 (was €1,103)
- Financial charges -€183
down €183 (-25.1%), from €726 to €543
- Other operating charges +€177
up €177 (+26.1%), from €678 to €855
- Financial income -€142
down €142 (-95.5%), from €149 to €7
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €11,201 | €5,366 | -€5,835 | -52.1% |
| Current assets | 29/58 | €11,201 | €5,366 | -€5,835 | -52.1% |
| Amounts receivable within one year | 40/41 | €10,078 | €4,611 | -€5,467 | -54.2% |
| Trade receivables | 40 | €6,155 | €3,469 | -€2,687 | -43.6% |
| Other amounts receivable | 41 | €3,923 | €1,143 | -€2,780 | -70.9% |
| Deferred charges and accrued income | 490/1 | €1,123 | €755 | -€368 | -32.8% |
| Total equity and liabilities | 10/49 | €11,201 | €5,366 | -€5,835 | -52.1% |
| Equity | 10/15 | -€1,648 | -€10,016 | -€8,369 | -508% |
| Contributions | 10/11 | €13,000 | €13,000 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,508 | -€24,876 | -€8,369 | -50.7% |
| Amounts payable | 17/49 | €12,849 | €15,383 | +€2,534 | +19.7% |
| Amounts payable after more than one year | 17 | €5,000 | €5,000 | = | 0.0% |
| Financial debts | 170/4 | €5,000 | €5,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €7,849 | €10,383 | +€2,534 | +32.3% |
| Financial debts | 43 | €594 | €4,144 | +€3,550 | +598% |
| Credit institutions | 430/8 | €594 | €4,144 | +€3,550 | +598% |
| Trade debts | 44 | €4,588 | €2,124 | -€2,464 | -53.7% |
| Suppliers | 440/4 | €4,588 | €2,124 | -€2,464 | -53.7% |
| Taxes, remuneration and social security | 45 | €1,600 | €1,756 | +€156 | +9.8% |
| Taxes | 450/3 | €600 | €571 | -€29 | -4.8% |
| Remuneration and social security | 454/9 | €1,000 | €1,185 | +€185 | +18.5% |
| Other amounts payable | 47/48 | €1,067 | €2,359 | +€1,291 | +121% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,103 | - | -€1,103 | |
| Other operating charges | 640/8 | €678 | €855 | +€177 | +26.1% |
| Gross operating margin | 9900 | -€3,819 | -€6,977 | -€3,158 | -82.7% |
| Operating profit (loss) | 9901 | -€5,600 | -€7,832 | -€2,232 | -39.9% |
| Financial income | 75/76B | €149 | €7 | -€142 | -95.5% |
| Recurring financial income | 75 | €149 | €7 | -€142 | -95.5% |
| Financial charges | 65/66B | €726 | €543 | -€183 | -25.1% |
| Recurring financial charges | 65 | €726 | €543 | -€183 | -25.1% |
| Profit (loss) for the period before taxes | 9903 | -€6,177 | -€8,369 | -€2,192 | -35.5% |
| Profit (loss) for the period | 9904 | -€6,177 | -€8,369 | -€2,192 | -35.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,177 | -€8,369 | -€2,192 | -35.5% |
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 21 October 2026 via checked.be.