PATHOGNOMONIC: 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.
PATHOGNOMONIC
Largest movements
- Cash +€21,868
up €21,868 (+40.2%), from €54,452 to €76,320
mainly Net result for the year (+€36,944) and Other debts (+€13,846)
- Tangible fixed assets -€7,234
down €7,234 (-36.7%), from €19,711 to €12,477
of which Furniture and vehicles: -€5,973
- Receivables within one year -€2,082
down €2,082 (-67.9%), from €3,068 to €986
of which Other amounts receivable: -€2,600
- Other debts +€13,846
up €13,846 (+51.7%), from €26,781 to €40,627
- Current portion of long-term debt -€7,841
no longer reported in 2025 (was €7,841)
- Trade debts +€3,832
up €3,832 (+842%), from €455 to €4,287
- Tax, wage and social debts +€1,400
new in 2025: €1,400
- Gross operating margin +€20,289
up €20,289 (+48.6%), from €41,750 to €62,039
- Taxes +€3,975
up €3,975 (+47.3%), from €8,397 to €12,371
- Financial charges -€646
down €646 (-86.4%), from €748 to €102
of which Non-recurring financial charges: -€524
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 | €84,444 | €96,625 | +€12,182 | +14.4% |
| Fixed assets | 21/28 | €19,711 | €12,477 | -€7,234 | -36.7% |
| Tangible fixed assets | 22/27 | €19,711 | €12,477 | -€7,234 | -36.7% |
| Land and buildings | 22 | €2,385 | €1,124 | -€1,261 | -52.9% |
| Furniture and vehicles | 24 | €17,326 | €11,353 | -€5,973 | -34.5% |
| Current assets | 29/58 | €64,733 | €84,149 | +€19,416 | +30.0% |
| Amounts receivable within one year | 40/41 | €3,068 | €986 | -€2,082 | -67.9% |
| Trade receivables | 40 | €468 | €986 | +€518 | +111% |
| Other amounts receivable | 41 | €2,600 | - | -€2,600 | |
| Cash at bank and in hand | 54/58 | €54,452 | €76,320 | +€21,868 | +40.2% |
| Deferred charges and accrued income | 490/1 | €7,212 | €6,843 | -€369 | -5.1% |
| Total equity and liabilities | 10/49 | €84,444 | €96,625 | +€12,182 | +14.4% |
| Equity | 10/15 | €49,367 | €50,311 | +€944 | +1.9% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €31,860 | €31,860 | = | 0.0% |
| Distributable reserves | 133 | €31,860 | €31,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €11,307 | €12,251 | +€944 | +8.3% |
| Amounts payable | 17/49 | €35,076 | €46,314 | +€11,238 | +32.0% |
| Amounts payable within one year | 42/48 | €35,076 | €46,314 | +€11,238 | +32.0% |
| Current portion of amounts payable after more than one year | 42 | €7,841 | - | -€7,841 | |
| Trade debts | 44 | €455 | €4,287 | +€3,832 | +842% |
| Suppliers | 440/4 | €455 | €4,287 | +€3,832 | +842% |
| Taxes, remuneration and social security | 45 | - | €1,400 | +€1,400 | |
| Taxes | 450/3 | - | €1,400 | +€1,400 | |
| Other amounts payable | 47/48 | €26,781 | €40,627 | +€13,846 | +51.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,164 | €11,550 | +€386 | +3.5% |
| Other operating charges | 640/8 | €1,066 | €1,086 | +€21 | +2.0% |
| Non-recurring operating charges | 66A | €45 | €146 | +€101 | +225% |
| Gross operating margin | 9900 | €41,750 | €62,039 | +€20,289 | +48.6% |
| Operating profit (loss) | 9901 | €29,475 | €49,257 | +€19,781 | +67.1% |
| Financial income | 75/76B | - | €161 | +€161 | |
| Recurring financial income | 75 | - | €161 | +€161 | |
| Non-recurring financial income | 76B | - | €161 | +€161 | |
| Financial charges | 65/66B | €748 | €102 | -€646 | -86.4% |
| Recurring financial charges | 65 | €225 | €102 | -€123 | -54.7% |
| Non-recurring financial charges | 66B | €524 | - | -€524 | |
| Profit (loss) for the period before taxes | 9903 | €28,727 | €49,316 | +€20,589 | +71.7% |
| Income taxes | 67/77 | €8,397 | €12,371 | +€3,975 | +47.3% |
| Profit (loss) for the period | 9904 | €20,330 | €36,944 | +€16,614 | +81.7% |
| Profit (loss) for the period to be appropriated | 9905 | €20,330 | €36,944 | +€16,614 | +81.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.