PatSche consults & engineering: 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.
PatSche consults & engineering
Largest movements
- Cash +€36,175
up €36,175 (+167%), from €21,631 to €57,806
mainly Net result for the year (+€45,613) and Current investments (+€21,558)
- Current investments -€21,558
down €21,558 (-42.0%), from €51,334 to €29,776
- Tangible fixed assets -€6,788
down €6,788 (-26.9%), from €25,249 to €18,462
- Receivables within one year +€6,344
up €6,344 (+31.3%), from €20,291 to €26,635
of which Other amounts receivable: +€5,999
- Reserves +€24,246
up €24,246 (+35.1%), from €69,144 to €93,390
- Debts after one year -€8,977
down €8,977 (-92.3%), from €9,730 to €753
- Tax, wage and social debts -€2,186
down €2,186 (-53.3%), from €4,101 to €1,915
- Gross operating margin +€7,545
up €7,545 (+11.2%), from €67,170 to €74,715
- Taxes +€3,815
up €3,815 (+27.5%), from €13,851 to €17,666
- Financial income +€2,182
new in 2025: €2,182
- Financial charges -€762
down €762 (-75.5%), from €1,010 to €248
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 | €119,898 | €132,942 | +€13,043 | +10.9% |
| Fixed assets | 21/28 | €25,249 | €18,462 | -€6,788 | -26.9% |
| Tangible fixed assets | 22/27 | €25,249 | €18,462 | -€6,788 | -26.9% |
| Furniture and vehicles | 24 | €25,249 | €18,462 | -€6,788 | -26.9% |
| Current assets | 29/58 | €94,649 | €114,480 | +€19,831 | +21.0% |
| Amounts receivable within one year | 40/41 | €20,291 | €26,635 | +€6,344 | +31.3% |
| Trade receivables | 40 | €17,142 | €17,487 | +€344 | +2.0% |
| Other amounts receivable | 41 | €3,149 | €9,149 | +€5,999 | +191% |
| Current investments | 50/53 | €51,334 | €29,776 | -€21,558 | -42.0% |
| Cash at bank and in hand | 54/58 | €21,631 | €57,806 | +€36,175 | +167% |
| Deferred charges and accrued income | 490/1 | €1,393 | €263 | -€1,130 | -81.1% |
| Total equity and liabilities | 10/49 | €119,898 | €132,942 | +€13,043 | +10.9% |
| Equity | 10/15 | €74,144 | €98,390 | +€24,246 | +32.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €69,144 | €93,390 | +€24,246 | +35.1% |
| Distributable reserves | 133 | €69,144 | €93,390 | +€24,246 | +35.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €45,754 | €34,551 | -€11,203 | -24.5% |
| Amounts payable after more than one year | 17 | €9,730 | €753 | -€8,977 | -92.3% |
| Financial debts | 170/4 | €9,730 | €753 | -€8,977 | -92.3% |
| Amounts payable within one year | 42/48 | €34,774 | €32,548 | -€2,226 | -6.4% |
| Current portion of amounts payable after more than one year | 42 | €8,865 | €8,977 | +€111 | +1.3% |
| Financial debts | 43 | - | €119 | +€119 | |
| Credit institutions | 430/8 | - | €119 | +€119 | |
| Trade debts | 44 | €1,303 | €171 | -€1,132 | -86.9% |
| Suppliers | 440/4 | €1,303 | €171 | -€1,132 | -86.9% |
| Advances received on contracts in progress | 46 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €4,101 | €1,915 | -€2,186 | -53.3% |
| Taxes | 450/3 | €4,101 | €1,915 | -€2,186 | -53.3% |
| Other amounts payable | 47/48 | €20,505 | €21,367 | +€861 | +4.2% |
| Accrued charges and deferred income | 492/3 | €1,250 | €1,250 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,373 | €12,103 | +€730 | +6.4% |
| Other operating charges | 640/8 | €934 | €1,268 | +€334 | +35.8% |
| Gross operating margin | 9900 | €67,170 | €74,715 | +€7,545 | +11.2% |
| Operating profit (loss) | 9901 | €54,863 | €61,344 | +€6,481 | +11.8% |
| Financial income | 75/76B | - | €2,182 | +€2,182 | |
| Recurring financial income | 75 | - | €2,182 | +€2,182 | |
| Financial charges | 65/66B | €1,010 | €248 | -€762 | -75.5% |
| Recurring financial charges | 65 | €1,010 | €248 | -€762 | -75.5% |
| Profit (loss) for the period before taxes | 9903 | €53,852 | €63,278 | +€9,426 | +17.5% |
| Income taxes | 67/77 | €13,851 | €17,666 | +€3,815 | +27.5% |
| Profit (loss) for the period | 9904 | €40,002 | €45,613 | +€5,611 | +14.0% |
| Profit (loss) for the period to be appropriated | 9905 | €40,002 | €45,613 | +€5,611 | +14.0% |
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 25 October 2026 via checked.be.