Patrick Dua Consultancy: what changed
Two fiscal 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 Dua Consultancy
Largest movements
- Tangible fixed assets -€1,527
no longer reported in 2025 (was €1,527)
- Deferred charges and accrued income -€997
no longer reported in 2025 (was €997)
- Cash -€238
down €238 (-70.4%), from €338 to €100
mainly Net result for the year (-€3,919)
- Receivables within one year -€197
no longer reported in 2025 (was €197)
- Profit (loss) carried forward -€3,919
down €3,919 (-12.5%), from -€31,435 to -€35,354
- Other debts +€957
up €957 (+4.7%), from €20,259 to €21,216
- Gross operating margin +€3,645
up €3,645 (+83.1%), from -€4,385 to -€739
- Other operating charges +€274
up €274 (+30.5%), from €900 to €1,174
- Depreciation -€254
down €254 (-14.2%), from €1,781 to €1,527
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 | €3,060 | €100 | -€2,960 | -96.7% |
| Fixed assets | 21/28 | €1,527 | - | -€1,527 | |
| Tangible fixed assets | 22/27 | €1,527 | - | -€1,527 | |
| Furniture and vehicles | 24 | €1,527 | - | -€1,527 | |
| Current assets | 29/58 | €1,533 | €100 | -€1,433 | -93.5% |
| Amounts receivable within one year | 40/41 | €197 | - | -€197 | |
| Other amounts receivable | 41 | €197 | - | -€197 | |
| Cash at bank and in hand | 54/58 | €338 | €100 | -€238 | -70.4% |
| Deferred charges and accrued income | 490/1 | €997 | - | -€997 | |
| Total equity and liabilities | 10/49 | €3,060 | €100 | -€2,960 | -96.7% |
| Equity | 10/15 | -€17,734 | -€21,653 | -€3,919 | -22.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €3,701 | €3,701 | = | 0.0% |
| Distributable reserves | 133 | €3,701 | €3,701 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€31,435 | -€35,354 | -€3,919 | -12.5% |
| Amounts payable | 17/49 | €20,794 | €21,753 | +€959 | +4.6% |
| Amounts payable within one year | 42/48 | €20,794 | €21,753 | +€959 | +4.6% |
| Taxes, remuneration and social security | 45 | €535 | €537 | +€3 | +0.5% |
| Taxes | 450/3 | €535 | €537 | +€3 | +0.5% |
| Other amounts payable | 47/48 | €20,259 | €21,216 | +€957 | +4.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,781 | €1,527 | -€254 | -14.2% |
| Other operating charges | 640/8 | €900 | €1,174 | +€274 | +30.5% |
| Gross operating margin | 9900 | -€4,385 | -€739 | +€3,645 | +83.1% |
| Operating profit (loss) | 9901 | -€7,065 | -€3,440 | +€3,625 | +51.3% |
| Financial charges | 65/66B | €180 | €205 | +€25 | +13.8% |
| Recurring financial charges | 65 | €180 | €205 | +€25 | +13.8% |
| Profit (loss) for the period before taxes | 9903 | -€7,245 | -€3,645 | +€3,600 | +49.7% |
| Income taxes | 67/77 | €263 | €274 | +€10 | +3.9% |
| Profit (loss) for the period | 9904 | -€7,509 | -€3,919 | +€3,590 | +47.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,509 | -€3,919 | +€3,590 | +47.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.