PATRICK BLOCK MANAGEMENT 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.
PATRICK BLOCK MANAGEMENT CONSULTING
Largest movements
- Cash +€261,491
up €261,491 (+641%), from €40,781 to €302,272
mainly Receivables within one year (+€228,842) and Current investments (+€150,000)
- Receivables within one year -€228,842
down €228,842 (-57.3%), from €399,186 to €170,343
of which Other amounts receivable: -€229,878
- Current investments -€150,000
down €150,000 (-62.1%), from €241,641 to €91,641
- Reserves -€251,436
down €251,436 (-40.9%), from €614,802 to €363,366
- Other debts +€131,754
up €131,754, from €0 to €131,754
- Debts after one year -€52,000
down €52,000 (-100%), from €52,000 to €0
- Current portion of long-term debt +€27,000
new in 2025: €27,000
- Short-term financial debts +€20,915
up €20,915 (+206%), from €10,143 to €31,058
- Gross operating margin +€26,177
up €26,177 (+39.4%), from €66,367 to €92,544
- Taxes +€5,705
up €5,705 (+32.0%), from €17,825 to €23,530
- Financial charges -€2,085
down €2,085 (-22.1%), from €9,418 to €7,333
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 | €758,413 | €637,411 | -€121,001 | -16.0% |
| Fixed assets | 21/28 | €10,914 | €6,645 | -€4,269 | -39.1% |
| Tangible fixed assets | 22/27 | €10,845 | €6,576 | -€4,269 | -39.4% |
| Plant, machinery and equipment | 23 | €1,041 | €185 | -€855 | -82.2% |
| Furniture and vehicles | 24 | €9,804 | €6,391 | -€3,414 | -34.8% |
| Financial fixed assets | 28 | €69 | €69 | = | 0.0% |
| Current assets | 29/58 | €747,498 | €630,766 | -€116,732 | -15.6% |
| Amounts receivable after more than one year | 29 | €62,550 | €62,550 | = | 0.0% |
| Other amounts receivable | 291 | €62,550 | €62,550 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €399,186 | €170,343 | -€228,842 | -57.3% |
| Trade receivables | 40 | €21,712 | €22,748 | +€1,036 | +4.8% |
| Other amounts receivable | 41 | €377,474 | €147,595 | -€229,878 | -60.9% |
| Current investments | 50/53 | €241,641 | €91,641 | -€150,000 | -62.1% |
| Cash at bank and in hand | 54/58 | €40,781 | €302,272 | +€261,491 | +641% |
| Deferred charges and accrued income | 490/1 | €3,340 | €3,960 | +€619 | +18.5% |
| Total equity and liabilities | 10/49 | €758,413 | €637,411 | -€121,001 | -16.0% |
| Equity | 10/15 | €685,822 | €434,386 | -€251,436 | -36.7% |
| Contributions | 10/11 | €71,020 | €71,020 | = | 0.0% |
| Reserves | 13 | €614,802 | €363,366 | -€251,436 | -40.9% |
| Distributable reserves | 133 | €614,802 | €363,366 | -€251,436 | -40.9% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €72,591 | €203,025 | +€130,434 | +180% |
| Amounts payable after more than one year | 17 | €52,000 | €0 | -€52,000 | -100% |
| Financial debts | 170/4 | €52,000 | €0 | -€52,000 | -100% |
| Amounts payable within one year | 42/48 | €19,430 | €203,025 | +€183,595 | +945% |
| Current portion of amounts payable after more than one year | 42 | - | €27,000 | +€27,000 | |
| Financial debts | 43 | €10,143 | €31,058 | +€20,915 | +206% |
| Credit institutions | 430/8 | €10,143 | €31,058 | +€20,915 | +206% |
| Trade debts | 44 | €2,326 | €2,771 | +€445 | +19.1% |
| Suppliers | 440/4 | €2,326 | €2,771 | +€445 | +19.1% |
| Taxes, remuneration and social security | 45 | €6,961 | €10,443 | +€3,481 | +50.0% |
| Taxes | 450/3 | €6,961 | €10,443 | +€3,481 | +50.0% |
| Other amounts payable | 47/48 | €0 | €131,754 | +€131,754 | |
| Accrued charges and deferred income | 492/3 | €1,161 | €0 | -€1,161 | -100% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €1,307 | €1,907 | +€601 | +46.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,492 | €4,269 | -€223 | -5.0% |
| Other operating charges | 640/8 | €1,493 | €1,636 | +€142 | +9.5% |
| Non-recurring operating charges | 66A | - | €12,309 | +€12,309 | |
| Gross operating margin | 9900 | €66,367 | €92,544 | +€26,177 | +39.4% |
| Operating profit (loss) | 9901 | €59,074 | €72,423 | +€13,349 | +22.6% |
| Financial income | 75/76B | €8,473 | €9,109 | +€636 | +7.5% |
| Recurring financial income | 75 | €8,473 | €9,109 | +€636 | +7.5% |
| Financial charges | 65/66B | €9,418 | €7,333 | -€2,085 | -22.1% |
| Recurring financial charges | 65 | €9,418 | €7,333 | -€2,085 | -22.1% |
| Profit (loss) for the period before taxes | 9903 | €58,129 | €74,199 | +€16,070 | +27.6% |
| Income taxes | 67/77 | €17,825 | €23,530 | +€5,705 | +32.0% |
| Profit (loss) for the period | 9904 | €40,305 | €50,669 | +€10,365 | +25.7% |
| Profit (loss) for the period to be appropriated | 9905 | €40,305 | €50,669 | +€10,365 | +25.7% |
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 21 October 2026 via checked.be.