PATRICK WEERTS 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 WEERTS CONSULTING
Largest movements
- Tangible fixed assets -€12,910
down €12,910 (-57.8%), from €22,351 to €9,441
of which Furniture and vehicles: -€12,575
- Cash +€4,465
up €4,465 (+4.1%), from €108,582 to €113,047
mainly Depreciation (+€12,910) and Other debts (+€1,312)
- Profit (loss) carried forward -€9,442
down €9,442 (-30.7%), from €30,714 to €21,272
- Gross operating margin -€21,284
down €21,284 (-83.4%), from €25,528 to €4,244
- Taxes -€2,391
down €2,391 (-94.0%), from €2,544 to €153
- Financial income +€472
up €472 (+1,003%), from €47 to €519
- Financial charges -€320
down €320 (-47.1%), from €679 to €359
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 | €132,201 | €122,868 | -€9,333 | -7.1% |
| Fixed assets | 21/28 | €22,351 | €9,441 | -€12,910 | -57.8% |
| Tangible fixed assets | 22/27 | €22,351 | €9,441 | -€12,910 | -57.8% |
| Plant, machinery and equipment | 23 | €681 | €346 | -€335 | -49.2% |
| Furniture and vehicles | 24 | €21,670 | €9,095 | -€12,575 | -58.0% |
| Current assets | 29/58 | €109,850 | €113,427 | +€3,577 | +3.3% |
| Amounts receivable within one year | 40/41 | €1,268 | €380 | -€888 | -70.1% |
| Trade receivables | 40 | €55 | €55 | = | 0.0% |
| Other amounts receivable | 41 | €1,213 | €325 | -€888 | -73.2% |
| Cash at bank and in hand | 54/58 | €108,582 | €113,047 | +€4,465 | +4.1% |
| Total equity and liabilities | 10/49 | €132,201 | €122,868 | -€9,333 | -7.1% |
| Equity | 10/15 | €120,224 | €110,782 | -€9,442 | -7.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €70,910 | €70,910 | = | 0.0% |
| Distributable reserves | 133 | €70,910 | €70,910 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,714 | €21,272 | -€9,442 | -30.7% |
| Amounts payable | 17/49 | €11,977 | €12,086 | +€109 | +0.9% |
| Amounts payable within one year | 42/48 | €11,977 | €12,086 | +€109 | +0.9% |
| Trade debts | 44 | €1,922 | €706 | -€1,216 | -63.3% |
| Suppliers | 440/4 | €1,922 | €706 | -€1,216 | -63.3% |
| Taxes, remuneration and social security | 45 | - | €13 | +€13 | |
| Taxes | 450/3 | - | €13 | +€13 | |
| Other amounts payable | 47/48 | €10,056 | €11,367 | +€1,312 | +13.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,910 | €12,910 | = | 0.0% |
| Other operating charges | 640/8 | €763 | €782 | +€20 | +2.6% |
| Gross operating margin | 9900 | €25,528 | €4,244 | -€21,284 | -83.4% |
| Operating profit (loss) | 9901 | €11,856 | -€9,448 | -€21,304 | |
| Financial income | 75/76B | €47 | €519 | +€472 | +1,003% |
| Recurring financial income | 75 | €47 | €519 | +€472 | +1,003% |
| Financial charges | 65/66B | €679 | €359 | -€320 | -47.1% |
| Recurring financial charges | 65 | €679 | €359 | -€320 | -47.1% |
| Profit (loss) for the period before taxes | 9903 | €11,224 | -€9,289 | -€20,512 | |
| Income taxes | 67/77 | €2,544 | €153 | -€2,391 | -94.0% |
| Profit (loss) for the period | 9904 | €8,680 | -€9,442 | -€18,122 | |
| Profit (loss) for the period to be appropriated | 9905 | €8,680 | -€9,442 | -€18,122 |
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 16 October 2026 via checked.be.