Patrick Gobert 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 Gobert Consulting
Largest movements
- Receivables within one year +€55,066
up €55,066 (+54.1%), from €101,815 to €156,882
of which Other amounts receivable: +€47,895
- Cash -€10,165
down €10,165 (-65.9%), from €15,415 to €5,249
mainly Contributions, distributions and other (-€100,000) and Receivables within one year (-€55,066)
- Other debts +€80,000
new in 2025: €80,000
- Profit (loss) carried forward -€56,841
down €56,841 (-70.4%), from €80,730 to €23,890
- Tax, wage and social debts +€23,401
up €23,401 (+73.1%), from €32,020 to €55,421
- Turnover +€151,692
new in 2025: €151,692
- Purchases and services +€97,027
new in 2025: €97,027
- Gross operating margin -€18,988
down €18,988 (-24.8%), from €76,517 to €57,529
- Taxes -€3,746
down €3,746 (-23.3%), from €16,068 to €12,322
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 | €118,905 | €165,078 | +€46,173 | +38.8% |
| Fixed assets | 21/28 | €1,676 | €2,947 | +€1,272 | +75.9% |
| Tangible fixed assets | 22/27 | €1,676 | €2,947 | +€1,272 | +75.9% |
| Furniture and vehicles | 24 | €1,676 | €2,947 | +€1,272 | +75.9% |
| Current assets | 29/58 | €117,230 | €162,131 | +€44,901 | +38.3% |
| Amounts receivable within one year | 40/41 | €101,815 | €156,882 | +€55,066 | +54.1% |
| Trade receivables | 40 | €90,099 | €97,270 | +€7,171 | +8.0% |
| Other amounts receivable | 41 | €11,716 | €59,612 | +€47,895 | +409% |
| Cash at bank and in hand | 54/58 | €15,415 | €5,249 | -€10,165 | -65.9% |
| Total equity and liabilities | 10/49 | €118,905 | €165,078 | +€46,173 | +38.8% |
| Equity | 10/15 | €84,730 | €27,890 | -€56,841 | -67.1% |
| Contributions | 10/11 | €4,000 | €4,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €80,730 | €23,890 | -€56,841 | -70.4% |
| Amounts payable | 17/49 | €34,175 | €137,189 | +€103,014 | +301% |
| Amounts payable within one year | 42/48 | €34,175 | €137,189 | +€103,014 | +301% |
| Trade debts | 44 | €2,155 | €1,768 | -€387 | -18.0% |
| Suppliers | 440/4 | €2,155 | €1,768 | -€387 | -18.0% |
| Taxes, remuneration and social security | 45 | €32,020 | €55,421 | +€23,401 | +73.1% |
| Taxes | 450/3 | €32,020 | €55,421 | +€23,401 | +73.1% |
| Other amounts payable | 47/48 | - | €80,000 | +€80,000 | |
| Turnover | 70 | - | €151,692 | +€151,692 | |
| Non-recurring operating income | 76A | - | €2,864 | +€2,864 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €97,027 | +€97,027 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €394 | €1,060 | +€666 | +169% |
| Other operating charges | 640/8 | €404 | €928 | +€524 | +130% |
| Non-recurring operating charges | 66A | - | €6 | +€6 | |
| Gross operating margin | 9900 | €76,517 | €57,529 | -€18,988 | -24.8% |
| Operating profit (loss) | 9901 | €75,719 | €55,535 | -€20,183 | -26.7% |
| Financial charges | 65/66B | €57 | €54 | -€3 | -5.3% |
| Recurring financial charges | 65 | €57 | €54 | -€3 | -5.3% |
| Profit (loss) for the period before taxes | 9903 | €75,662 | €55,481 | -€20,180 | -26.7% |
| Income taxes | 67/77 | €16,068 | €12,322 | -€3,746 | -23.3% |
| Profit (loss) for the period | 9904 | €59,594 | €43,159 | -€16,435 | -27.6% |
| Profit (loss) for the period to be appropriated | 9905 | €59,594 | €43,159 | -€16,435 | -27.6% |
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 13 October 2026 via checked.be.