PATRI-CONSULT: 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.
PATRI-CONSULT
Largest movements
- Current investments +€24,814
up €24,814 (+26.1%), from €95,000 to €119,814
- Cash +€5,805
up €5,805 (+68.7%), from €8,448 to €14,253
mainly Net result for the year (+€35,638) and Trade debts (+€1,278)
- Deferred charges and accrued income +€1,659
up €1,659 (+43.0%), from €3,854 to €5,512
- Receivables within one year +€1,643
up €1,643 (+12.0%), from €13,668 to €15,311
- Reserves +€35,600
up €35,600 (+40.9%), from €87,000 to €122,600
- Tax, wage and social debts -€3,474
down €3,474 (-27.6%), from €12,603 to €9,129
- Gross operating margin -€32,846
down €32,846 (-39.6%), from €83,045 to €50,199
- Taxes -€8,930
down €8,930 (-39.7%), from €22,498 to €13,568
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 | €122,058 | €155,500 | +€33,442 | +27.4% |
| Fixed assets | 21/28 | €1,089 | €610 | -€479 | -44.0% |
| Tangible fixed assets | 22/27 | €1,089 | €610 | -€479 | -44.0% |
| Furniture and vehicles | 24 | €1,089 | €610 | -€479 | -44.0% |
| Current assets | 29/58 | €120,969 | €154,890 | +€33,921 | +28.0% |
| Amounts receivable within one year | 40/41 | €13,668 | €15,311 | +€1,643 | +12.0% |
| Trade receivables | 40 | €13,668 | €15,311 | +€1,643 | +12.0% |
| Current investments | 50/53 | €95,000 | €119,814 | +€24,814 | +26.1% |
| Cash at bank and in hand | 54/58 | €8,448 | €14,253 | +€5,805 | +68.7% |
| Deferred charges and accrued income | 490/1 | €3,854 | €5,512 | +€1,659 | +43.0% |
| Total equity and liabilities | 10/49 | €122,058 | €155,500 | +€33,442 | +27.4% |
| Equity | 10/15 | €109,436 | €145,074 | +€35,638 | +32.6% |
| Reserves | 13 | €87,000 | €122,600 | +€35,600 | +40.9% |
| Distributable reserves | 133 | €87,000 | €122,600 | +€35,600 | +40.9% |
| Profit (loss) carried forward | 14 | €22,436 | €22,474 | +€38 | +0.2% |
| Amounts payable | 17/49 | €12,622 | €10,426 | -€2,196 | -17.4% |
| Amounts payable within one year | 42/48 | €12,622 | €10,426 | -€2,196 | -17.4% |
| Trade debts | 44 | €19 | €1,297 | +€1,278 | +6,627% |
| Suppliers | 440/4 | €19 | €1,297 | +€1,278 | +6,627% |
| Taxes, remuneration and social security | 45 | €12,603 | €9,129 | -€3,474 | -27.6% |
| Taxes | 450/3 | €12,603 | €9,129 | -€3,474 | -27.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €320 | €479 | +€159 | +49.9% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €83,045 | €50,199 | -€32,846 | -39.6% |
| Operating profit (loss) | 9901 | €82,338 | €49,321 | -€33,017 | -40.1% |
| Financial income | 75/76B | - | €7 | +€7 | |
| Recurring financial income | 75 | - | €7 | +€7 | |
| Financial charges | 65/66B | €122 | €122 | -€1 | -0.5% |
| Recurring financial charges | 65 | €122 | €122 | -€1 | -0.5% |
| Profit (loss) for the period before taxes | 9903 | €82,216 | €49,206 | -€33,010 | -40.2% |
| Income taxes | 67/77 | €22,498 | €13,568 | -€8,930 | -39.7% |
| Profit (loss) for the period | 9904 | €59,717 | €35,638 | -€24,080 | -40.3% |
| Profit (loss) for the period to be appropriated | 9905 | €59,717 | €35,638 | -€24,080 | -40.3% |
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 26 October 2026 via checked.be.