PATHOLOGY 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.
PATHOLOGY CONSULTING
Largest movements
- Cash -€18,837
down €18,837 (-33.8%), from €55,807 to €36,970
mainly Receivables within one year (-€15,943) and Current investments (-€9,933)
- Receivables within one year +€15,943
up €15,943 (+440.8%), from €3,617 to €19,561
of which Trade receivables: +€8,965
- Current investments +€9,933
new in 2025: €9,933
- Tangible fixed assets -€1,091
down €1,091 (-34.8%), from €3,138 to €2,046
of which Furniture and vehicles: -€716
- Reserves +€8,851
up €8,851 (+20.6%), from €42,949 to €51,800
- Tax, wage and social debts -€2,829
down €2,829 (-16.5%), from €17,113 to €14,284
- Gross operating margin -€19,882
down €19,882 (-57.0%), from €34,887 to €15,004
- Taxes -€4,784
down €4,784 (-49.8%), from €9,610 to €4,826
- Depreciation +€955
up €955 (+701.4%), from €136 to €1,091
- Financial income +€545
new in 2025: €545
- Financial charges +€386
up €386 (+360.5%), from €107 to €493
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 | €62,562 | €68,671 | +€6,108 | +9.8% |
| Fixed assets | 21/28 | €3,138 | €2,046 | -€1,091 | -34.8% |
| Tangible fixed assets | 22/27 | €3,138 | €2,046 | -€1,091 | -34.8% |
| Plant, machinery and equipment | 23 | €1,084 | €709 | -€375 | -34.6% |
| Furniture and vehicles | 24 | €2,054 | €1,337 | -€716 | -34.9% |
| Current assets | 29/58 | €59,425 | €66,624 | +€7,200 | +12.1% |
| Amounts receivable within one year | 40/41 | €3,617 | €19,561 | +€15,943 | +440.8% |
| Trade receivables | 40 | €3,035 | €12,000 | +€8,965 | +295.4% |
| Other amounts receivable | 41 | €582 | €7,561 | +€6,979 | +1199.1% |
| Current investments | 50/53 | - | €9,933 | +€9,933 | |
| Cash at bank and in hand | 54/58 | €55,807 | €36,970 | -€18,837 | -33.8% |
| Deferred charges and accrued income | 490/1 | - | €161 | +€161 | |
| Total equity and liabilities | 10/49 | €62,562 | €68,671 | +€6,108 | +9.8% |
| Equity | 10/15 | €45,449 | €54,300 | +€8,851 | +19.5% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €42,949 | €51,800 | +€8,851 | +20.6% |
| Distributable reserves | 133 | €42,949 | €51,800 | +€8,851 | +20.6% |
| Amounts payable | 17/49 | €17,113 | €14,371 | -€2,743 | -16.0% |
| Amounts payable within one year | 42/48 | €17,113 | €14,371 | -€2,743 | -16.0% |
| Trade debts | 44 | - | €86 | +€86 | |
| Suppliers | 440/4 | - | €86 | +€86 | |
| Taxes, remuneration and social security | 45 | €17,113 | €14,284 | -€2,829 | -16.5% |
| Taxes | 450/3 | €17,113 | €14,284 | -€2,829 | -16.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €136 | €1,091 | +€955 | +701.4% |
| Other operating charges | 640/8 | €280 | €287 | +€8 | +2.7% |
| Gross operating margin | 9900 | €34,887 | €15,004 | -€19,882 | -57.0% |
| Operating profit (loss) | 9901 | €34,471 | €13,626 | -€20,845 | -60.5% |
| Financial income | 75/76B | - | €545 | +€545 | |
| Recurring financial income | 75 | - | €545 | +€545 | |
| Financial charges | 65/66B | €107 | €493 | +€386 | +360.5% |
| Recurring financial charges | 65 | €107 | €493 | +€386 | +360.5% |
| Profit (loss) for the period before taxes | 9903 | €34,364 | €13,677 | -€20,686 | -60.2% |
| Income taxes | 67/77 | €9,610 | €4,826 | -€4,784 | -49.8% |
| Profit (loss) for the period | 9904 | €24,753 | €8,851 | -€15,902 | -64.2% |
| Profit (loss) for the period to be appropriated | 9905 | €24,753 | €8,851 | -€15,902 | -64.2% |
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 12 October 2026 via checked.be.