LE PATISSIER: 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.
LE PATISSIER
Largest movements
- Tangible fixed assets -€5,074
down €5,074 (-13.0%), from €39,164 to €34,090
of which Land and buildings: -€5,074
- Profit (loss) carried forward -€9,405
down €9,405 (-5.6%), from -€166,933 to -€176,337
- Other debts +€4,629
up €4,629 (+3.8%), from €121,769 to €126,398
- Gross operating margin +€125
up €125 (+2.9%), from -€4,250 to -€4,125
- Other operating charges +€45
up €45 (+28.1%), from €160 to €205
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 | €39,164 | €34,389 | -€4,775 | -12.2% |
| Fixed assets | 21/28 | €39,164 | €34,090 | -€5,074 | -13.0% |
| Intangible fixed assets | 21 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €39,164 | €34,090 | -€5,074 | -13.0% |
| Land and buildings | 22 | €39,164 | €34,090 | -€5,074 | -13.0% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | - | €299 | +€299 | |
| Deferred charges and accrued income | 490/1 | - | €299 | +€299 | |
| Total equity and liabilities | 10/49 | €39,164 | €34,389 | -€4,775 | -12.2% |
| Equity | 10/15 | -€82,605 | -€92,010 | -€9,405 | -11.4% |
| Contributions | 10/11 | €80,565 | €80,565 | = | 0.0% |
| Capital | 10 | €80,565 | €80,565 | = | 0.0% |
| Issued capital | 100 | €80,565 | €80,565 | = | 0.0% |
| Reserves | 13 | €3,762 | €3,762 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,762 | €3,762 | = | 0.0% |
| Legal reserve | 130 | €3,762 | €3,762 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€166,933 | -€176,337 | -€9,405 | -5.6% |
| Amounts payable | 17/49 | €121,769 | €126,398 | +€4,629 | +3.8% |
| Amounts payable within one year | 42/48 | €121,769 | €126,398 | +€4,629 | +3.8% |
| Other amounts payable | 47/48 | €121,769 | €126,398 | +€4,629 | +3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,074 | €5,074 | = | 0.0% |
| Other operating charges | 640/8 | €160 | €205 | +€45 | +28.1% |
| Gross operating margin | 9900 | -€4,250 | -€4,125 | +€125 | +2.9% |
| Operating profit (loss) | 9901 | -€9,485 | -€9,405 | +€80 | +0.8% |
| Profit (loss) for the period before taxes | 9903 | -€9,485 | -€9,405 | +€80 | +0.8% |
| Profit (loss) for the period | 9904 | -€9,485 | -€9,405 | +€80 | +0.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,485 | -€9,405 | +€80 | +0.8% |
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 19 October 2026 via checked.be.