Patrick Detaille: 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 Detaille
Largest movements
- Current investments -€35,600
down €35,600 (-21.1%), from €169,000 to €133,400
- Cash +€9,896
up €9,896 (+117%), from €8,469 to €18,365
mainly Current investments (+€35,600) and Depreciation (+€6,711)
- Tangible fixed assets -€6,711
down €6,711 (-26.4%), from €25,464 to €18,753
- Receivables within one year -€3,191
down €3,191 (-43.8%), from €7,290 to €4,099
of which Trade receivables: -€1,983
- Reserves -€38,000
down €38,000 (-20.1%), from €189,000 to €151,000
- Tax, wage and social debts +€2,447
up €2,447 (+63.7%), from €3,841 to €6,289
of which Remuneration and social security: +€2,000
- Gross operating margin +€4,600
up €4,600 (+12.1%), from -€37,997 to -€33,397
- Financial income -€4,374
down €4,374 (-57.3%), from €7,633 to €3,259
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 | €211,296 | €175,308 | -€35,989 | -17.0% |
| Fixed assets | 21/28 | €25,464 | €18,753 | -€6,711 | -26.4% |
| Tangible fixed assets | 22/27 | €25,464 | €18,753 | -€6,711 | -26.4% |
| Furniture and vehicles | 24 | €25,464 | €18,753 | -€6,711 | -26.4% |
| Current assets | 29/58 | €185,832 | €156,554 | -€29,278 | -15.8% |
| Amounts receivable within one year | 40/41 | €7,290 | €4,099 | -€3,191 | -43.8% |
| Trade receivables | 40 | €3,504 | €1,521 | -€1,983 | -56.6% |
| Other amounts receivable | 41 | €3,787 | €2,578 | -€1,208 | -31.9% |
| Current investments | 50/53 | €169,000 | €133,400 | -€35,600 | -21.1% |
| Cash at bank and in hand | 54/58 | €8,469 | €18,365 | +€9,896 | +117% |
| Deferred charges and accrued income | 490/1 | €1,073 | €690 | -€382 | -35.7% |
| Total equity and liabilities | 10/49 | €211,296 | €175,308 | -€35,989 | -17.0% |
| Equity | 10/15 | €202,339 | €163,650 | -€38,689 | -19.1% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €189,000 | €151,000 | -€38,000 | -20.1% |
| Distributable reserves | 133 | €189,000 | €151,000 | -€38,000 | -20.1% |
| Profit (loss) carried forward | 14 | €939 | €250 | -€689 | -73.4% |
| Amounts payable | 17/49 | €8,958 | €11,657 | +€2,700 | +30.1% |
| Amounts payable within one year | 42/48 | €8,721 | €11,506 | +€2,784 | +31.9% |
| Trade debts | 44 | €926 | €939 | +€13 | +1.4% |
| Suppliers | 440/4 | €926 | €939 | +€13 | +1.4% |
| Taxes, remuneration and social security | 45 | €3,841 | €6,289 | +€2,447 | +63.7% |
| Taxes | 450/3 | €1,841 | €2,289 | +€447 | +24.3% |
| Remuneration and social security | 454/9 | €2,000 | €4,000 | +€2,000 | +100% |
| Other amounts payable | 47/48 | €3,954 | €4,278 | +€325 | +8.2% |
| Accrued charges and deferred income | 492/3 | €236 | €152 | -€85 | -35.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,727 | €6,711 | -€16 | -0.2% |
| Other operating charges | 640/8 | €620 | €639 | +€19 | +3.1% |
| Gross operating margin | 9900 | -€37,997 | -€33,397 | +€4,600 | +12.1% |
| Operating profit (loss) | 9901 | -€45,343 | -€40,747 | +€4,597 | +10.1% |
| Financial income | 75/76B | €7,633 | €3,259 | -€4,374 | -57.3% |
| Recurring financial income | 75 | €7,633 | €3,259 | -€4,374 | -57.3% |
| Financial charges | 65/66B | €20 | €24 | +€4 | +21.0% |
| Recurring financial charges | 65 | €20 | €24 | +€4 | +21.0% |
| Profit (loss) for the period before taxes | 9903 | -€37,731 | -€37,512 | +€218 | +0.6% |
| Income taxes | 67/77 | €346 | €343 | -€2 | -0.7% |
| Profit (loss) for the period | 9904 | -€38,076 | -€37,856 | +€221 | +0.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€38,076 | -€37,856 | +€221 | +0.6% |
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 15 October 2026 via checked.be.