Patricia Mgmt Services: 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.
Patricia Mgmt Services
Largest movements
- Cash +€10,689
up €10,689 (+59.9%), from €17,841 to €28,530
mainly Other debts (+€20,400) and Net result for the year (+€4,373)
- Stocks and contracts +€3,196
up €3,196 (+25.6%), from €12,472 to €15,669
- Receivables within one year -€1,433
down €1,433 (-43.8%), from €3,274 to €1,840
of which Trade receivables: -€1,967
- Tangible fixed assets -€852
down €852 (-22.1%), from €3,852 to €3,000
- Other debts +€20,400
up €20,400 (+204%), from €9,984 to €30,384
- Trade debts -€7,016
down €7,016 (-54.9%), from €12,777 to €5,760
- Tax, wage and social debts -€6,259
down €6,259 (-64.3%), from €9,739 to €3,480
of which Remuneration and social security: -€6,900
- Reserves +€4,373
up €4,373 (+52.0%), from €8,403 to €12,776
- Gross operating margin -€5,574
down €5,574 (-41.4%), from €13,462 to €7,887
- Taxes -€974
down €974 (-43.7%), from €2,227 to €1,253
- Other operating charges -€659
down €659 (-41.6%), from €1,584 to €925
- Financial charges -€611
down €611 (-72.8%), from €839 to €229
- Depreciation +€444
up €444 (+109%), from €409 to €852
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 | €43,902 | €55,399 | +€11,497 | +26.2% |
| Fixed assets | 21/28 | €9,162 | €8,310 | -€852 | -9.3% |
| Tangible fixed assets | 22/27 | €3,852 | €3,000 | -€852 | -22.1% |
| Furniture and vehicles | 24 | €3,852 | €3,000 | -€852 | -22.1% |
| Financial fixed assets | 28 | €5,310 | €5,310 | = | 0.0% |
| Current assets | 29/58 | €34,739 | €47,089 | +€12,350 | +35.5% |
| Stocks and contracts in progress | 3 | €12,472 | €15,669 | +€3,196 | +25.6% |
| Stocks | 30/36 | €12,472 | €15,669 | +€3,196 | +25.6% |
| Amounts receivable within one year | 40/41 | €3,274 | €1,840 | -€1,433 | -43.8% |
| Trade receivables | 40 | €2,530 | €563 | -€1,967 | -77.7% |
| Other amounts receivable | 41 | €744 | €1,277 | +€533 | +71.7% |
| Cash at bank and in hand | 54/58 | €17,841 | €28,530 | +€10,689 | +59.9% |
| Deferred charges and accrued income | 490/1 | €1,152 | €1,050 | -€102 | -8.9% |
| Total equity and liabilities | 10/49 | €43,902 | €55,399 | +€11,497 | +26.2% |
| Equity | 10/15 | €11,403 | €15,776 | +€4,373 | +38.3% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €8,403 | €12,776 | +€4,373 | +52.0% |
| Distributable reserves | 133 | €8,403 | €12,776 | +€4,373 | +52.0% |
| Amounts payable | 17/49 | €32,499 | €39,624 | +€7,125 | +21.9% |
| Amounts payable within one year | 42/48 | €32,499 | €39,624 | +€7,125 | +21.9% |
| Trade debts | 44 | €12,777 | €5,760 | -€7,016 | -54.9% |
| Suppliers | 440/4 | €12,777 | €5,760 | -€7,016 | -54.9% |
| Taxes, remuneration and social security | 45 | €9,739 | €3,480 | -€6,259 | -64.3% |
| Taxes | 450/3 | €2,839 | €3,480 | +€641 | +22.6% |
| Remuneration and social security | 454/9 | €6,900 | €0 | -€6,900 | -100% |
| Other amounts payable | 47/48 | €9,984 | €30,384 | +€20,400 | +204% |
| Remuneration, social security and pensions | 62 | - | €229 | +€229 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €409 | €852 | +€444 | +109% |
| Other operating charges | 640/8 | €1,584 | €925 | -€659 | -41.6% |
| Non-recurring operating charges | 66A | - | €100 | +€100 | |
| Gross operating margin | 9900 | €13,462 | €7,887 | -€5,574 | -41.4% |
| Operating profit (loss) | 9901 | €11,469 | €5,781 | -€5,688 | -49.6% |
| Financial income | 75/76B | - | €73 | +€73 | |
| Recurring financial income | 75 | - | €73 | +€73 | |
| Financial charges | 65/66B | €839 | €229 | -€611 | -72.8% |
| Recurring financial charges | 65 | €839 | €229 | -€611 | -72.8% |
| Profit (loss) for the period before taxes | 9903 | €10,630 | €5,626 | -€5,004 | -47.1% |
| Income taxes | 67/77 | €2,227 | €1,253 | -€974 | -43.7% |
| Profit (loss) for the period | 9904 | €8,403 | €4,373 | -€4,030 | -48.0% |
| Profit (loss) for the period to be appropriated | 9905 | €8,403 | €4,373 | -€4,030 | -48.0% |
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 25 October 2026 via checked.be.