Patent-Plus: 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.
Patent-Plus
Largest movements
- Current investments -€100,000
no longer reported in 2025 (was €100,000)
- Cash -€25,062
down €25,062 (-27.0%), from €92,962 to €67,900
mainly Other debts (-€101,330) and Contributions, distributions and other (-€77,405)
- Other debts -€101,330
down €101,330 (-93.4%), from €108,460 to €7,130
- Tax, wage and social debts -€15,838
down €15,838 (-60.7%), from €26,090 to €10,252
- Trade debts -€8,277
down €8,277 (-98.2%), from €8,431 to €154
- Gross operating margin +€9,397
up €9,397 (+10.0%), from €93,710 to €103,107
- Taxes +€2,085
up €2,085 (+8.6%), from €24,347 to €26,431
- Financial income -€1,264
down €1,264 (-51.9%), from €2,436 to €1,172
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 | €193,566 | €68,121 | -€125,445 | -64.8% |
| Fixed assets | 21/28 | €0 | €0 | = | |
| Tangible fixed assets | 22/27 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Current assets | 29/58 | €193,566 | €68,121 | -€125,445 | -64.8% |
| Amounts receivable within one year | 40/41 | €383 | - | -€383 | |
| Other amounts receivable | 41 | €383 | - | -€383 | |
| Current investments | 50/53 | €100,000 | - | -€100,000 | |
| Cash at bank and in hand | 54/58 | €92,962 | €67,900 | -€25,062 | -27.0% |
| Deferred charges and accrued income | 490/1 | €221 | €221 | = | 0.0% |
| Total equity and liabilities | 10/49 | €193,566 | €68,121 | -€125,445 | -64.8% |
| Equity | 10/15 | €50,584 | €50,584 | = | 0.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €31,984 | €31,984 | = | 0.0% |
| Distributable reserves | 133 | €31,984 | €31,984 | = | 0.0% |
| Amounts payable | 17/49 | €142,982 | €17,536 | -€125,445 | -87.7% |
| Amounts payable within one year | 42/48 | €142,982 | €17,536 | -€125,445 | -87.7% |
| Trade debts | 44 | €8,431 | €154 | -€8,277 | -98.2% |
| Suppliers | 440/4 | €8,431 | €154 | -€8,277 | -98.2% |
| Taxes, remuneration and social security | 45 | €26,090 | €10,252 | -€15,838 | -60.7% |
| Taxes | 450/3 | €26,090 | €10,252 | -€15,838 | -60.7% |
| Other amounts payable | 47/48 | €108,460 | €7,130 | -€101,330 | -93.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €244 | - | -€244 | |
| Other operating charges | 640/8 | €484 | €400 | -€85 | -17.5% |
| Gross operating margin | 9900 | €93,710 | €103,107 | +€9,397 | +10.0% |
| Operating profit (loss) | 9901 | €92,981 | €102,707 | +€9,726 | +10.5% |
| Financial income | 75/76B | €2,436 | €1,172 | -€1,264 | -51.9% |
| Recurring financial income | 75 | €2,436 | €1,172 | -€1,264 | -51.9% |
| Financial charges | 65/66B | €41 | €42 | +€1 | +2.8% |
| Recurring financial charges | 65 | €41 | €42 | +€1 | +2.8% |
| Profit (loss) for the period before taxes | 9903 | €95,376 | €103,837 | +€8,460 | +8.9% |
| Income taxes | 67/77 | €24,347 | €26,431 | +€2,085 | +8.6% |
| Profit (loss) for the period | 9904 | €71,030 | €77,405 | +€6,376 | +9.0% |
| Profit (loss) for the period to be appropriated | 9905 | €71,030 | €77,405 | +€6,376 | +9.0% |
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 12 October 2026 via checked.be.