Patron: 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.
Patron
Largest movements
- Tangible fixed assets -€4,392
down €4,392 (-24.6%), from €17,853 to €13,462
of which Furniture and vehicles: -€2,337
- Receivables within one year +€1,567
up €1,567 (+253.9%), from €617 to €2,184
of which Trade receivables: +€1,503
- Cash +€1,243
up €1,243 (+16.9%), from €7,347 to €8,590
mainly Depreciation (+€6,508) and Trade debts (+€3,002)
- Formation expenses -€1,031
down €1,031 (-34.8%), from €2,959 to €1,928
- Intangible fixed assets -€490
down €490 (-23.2%), from €2,114 to €1,624
- Other debts -€8,058
down €8,058 (-56.0%), from €14,389 to €6,331
- Trade debts +€3,002
up €3,002 (+62.1%), from €4,831 to €7,832
- Tax, wage and social debts +€1,342
up €1,342 (+34.8%), from €3,855 to €5,196
of which Remuneration and social security: +€3,980
- Profit (loss) carried forward +€847
up €847 (+5.4%), from -€15,599 to -€14,752
- Staff costs +€16,446
up €16,446 (+73.4%), from €22,412 to €38,857
- Gross operating margin +€16,317
up €16,317 (+52.5%), from €31,082 to €47,399
- Other operating charges -€2,934
down €2,934 (-95.3%), from €3,079 to €144
- Financial charges +€632
up €632 (+154.9%), from €408 to €1,040
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 | €37,475 | €34,608 | -€2,867 | -7.7% |
| Formation expenses | 20 | €2,959 | €1,928 | -€1,031 | -34.8% |
| Fixed assets | 21/28 | €23,177 | €18,296 | -€4,882 | -21.1% |
| Intangible fixed assets | 21 | €2,114 | €1,624 | -€490 | -23.2% |
| Tangible fixed assets | 22/27 | €17,853 | €13,462 | -€4,392 | -24.6% |
| Plant, machinery and equipment | 23 | €11,248 | €9,194 | -€2,054 | -18.3% |
| Furniture and vehicles | 24 | €6,605 | €4,268 | -€2,337 | -35.4% |
| Financial fixed assets | 28 | €3,210 | €3,210 | = | 0.0% |
| Current assets | 29/58 | €11,339 | €14,384 | +€3,045 | +26.9% |
| Stocks and contracts in progress | 3 | €2,403 | €2,194 | -€209 | -8.7% |
| Stocks | 30/36 | €2,403 | €2,194 | -€209 | -8.7% |
| Amounts receivable within one year | 40/41 | €617 | €2,184 | +€1,567 | +253.9% |
| Trade receivables | 40 | €351 | €1,853 | +€1,503 | +428.4% |
| Other amounts receivable | 41 | €266 | €331 | +€65 | +24.2% |
| Cash at bank and in hand | 54/58 | €7,347 | €8,590 | +€1,243 | +16.9% |
| Deferred charges and accrued income | 490/1 | €971 | €1,415 | +€444 | +45.7% |
| Total equity and liabilities | 10/49 | €37,475 | €34,608 | -€2,867 | -7.7% |
| Equity | 10/15 | -€10,599 | -€9,752 | +€847 | +8.0% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€15,599 | -€14,752 | +€847 | +5.4% |
| Amounts payable | 17/49 | €48,075 | €44,360 | -€3,715 | -7.7% |
| Amounts payable after more than one year | 17 | €25,000 | €25,000 | = | 0.0% |
| Financial debts | 170/4 | €25,000 | €25,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €23,075 | €19,360 | -€3,715 | -16.1% |
| Trade debts | 44 | €4,831 | €7,832 | +€3,002 | +62.1% |
| Suppliers | 440/4 | €4,831 | €7,832 | +€3,002 | +62.1% |
| Taxes, remuneration and social security | 45 | €3,855 | €5,196 | +€1,342 | +34.8% |
| Taxes | 450/3 | €3,855 | €1,217 | -€2,638 | -68.4% |
| Remuneration and social security | 454/9 | - | €3,980 | +€3,980 | |
| Other amounts payable | 47/48 | €14,389 | €6,331 | -€8,058 | -56.0% |
| Remuneration, social security and pensions | 62 | €22,412 | €38,857 | +€16,446 | +73.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,296 | €6,508 | +€212 | +3.4% |
| Other operating charges | 640/8 | €3,079 | €144 | -€2,934 | -95.3% |
| Gross operating margin | 9900 | €31,082 | €47,399 | +€16,317 | +52.5% |
| Operating profit (loss) | 9901 | -€704 | €1,890 | +€2,594 | |
| Financial charges | 65/66B | €408 | €1,040 | +€632 | +154.9% |
| Recurring financial charges | 65 | €408 | €1,040 | +€632 | +154.9% |
| Profit (loss) for the period before taxes | 9903 | -€1,112 | €850 | +€1,962 | |
| Income taxes | 67/77 | €75 | €3 | -€72 | -96.2% |
| Profit (loss) for the period | 9904 | -€1,188 | €847 | +€2,035 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,188 | €847 | +€2,035 |
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 11 October 2026 via checked.be.