Pat Consulting: 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.
Pat Consulting
Largest movements
- Cash +€38,862
up €38,862 (+85.2%), from €45,612 to €84,474
mainly Net result for the year (+€28,270) and Tax, wage and social debts (+€10,268)
- Reserves +€28,270
up €28,270 (+84.8%), from €33,350 to €61,620
- Tax, wage and social debts +€10,268
up €10,268 (+62.1%), from €16,527 to €26,795
- Gross operating margin -€6,698
down €6,698 (-14.3%), from €46,931 to €40,234
- Taxes -€1,553
down €1,553 (-11.7%), from €13,235 to €11,682
- Financial income +€500
new in 2025: €500
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 | €54,230 | €92,597 | +€38,367 | +70.7% |
| Fixed assets | 21/28 | €2,301 | €2,436 | +€134 | +5.8% |
| Tangible fixed assets | 22/27 | €2,301 | €2,436 | +€134 | +5.8% |
| Furniture and vehicles | 24 | €2,301 | €2,436 | +€134 | +5.8% |
| Current assets | 29/58 | €51,929 | €90,161 | +€38,233 | +73.6% |
| Amounts receivable within one year | 40/41 | €6,316 | €5,687 | -€629 | -10.0% |
| Trade receivables | 40 | €6,316 | €5,687 | -€629 | -10.0% |
| Cash at bank and in hand | 54/58 | €45,612 | €84,474 | +€38,862 | +85.2% |
| Total equity and liabilities | 10/49 | €54,230 | €92,597 | +€38,367 | +70.7% |
| Equity | 10/15 | €35,850 | €64,120 | +€28,270 | +78.9% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €33,350 | €61,620 | +€28,270 | +84.8% |
| Distributable reserves | 133 | €33,350 | €61,620 | +€28,270 | +84.8% |
| Amounts payable | 17/49 | €18,380 | €28,477 | +€10,097 | +54.9% |
| Amounts payable within one year | 42/48 | €18,380 | €28,477 | +€10,097 | +54.9% |
| Trade debts | 44 | €597 | €565 | -€32 | -5.4% |
| Suppliers | 440/4 | €597 | €565 | -€32 | -5.4% |
| Taxes, remuneration and social security | 45 | €16,527 | €26,795 | +€10,268 | +62.1% |
| Taxes | 450/3 | €16,527 | €26,795 | +€10,268 | +62.1% |
| Other amounts payable | 47/48 | €1,256 | €1,117 | -€139 | -11.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €293 | €634 | +€341 | +116% |
| Other operating charges | 640/8 | - | €100 | +€100 | |
| Gross operating margin | 9900 | €46,931 | €40,234 | -€6,698 | -14.3% |
| Operating profit (loss) | 9901 | €46,638 | €39,500 | -€7,139 | -15.3% |
| Financial income | 75/76B | - | €500 | +€500 | |
| Recurring financial income | 75 | - | €500 | +€500 | |
| Financial charges | 65/66B | €54 | €48 | -€6 | -11.2% |
| Recurring financial charges | 65 | €54 | €48 | -€6 | -11.2% |
| Profit (loss) for the period before taxes | 9903 | €46,585 | €39,952 | -€6,633 | -14.2% |
| Income taxes | 67/77 | €13,235 | €11,682 | -€1,553 | -11.7% |
| Profit (loss) for the period | 9904 | €33,350 | €28,270 | -€5,079 | -15.2% |
| Profit (loss) for the period to be appropriated | 9905 | €33,350 | €28,270 | -€5,079 | -15.2% |
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 16 October 2026 via checked.be.