PATTERNBOTS 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.
PATTERNBOTS CONSULTING
Largest movements
- Tangible fixed assets -€19,565
down €19,565 (-48.2%), from €40,610 to €21,044
of which Furniture and vehicles: -€18,465
- Receivables within one year +€8,393
up €8,393 (+8.2%), from €102,688 to €111,082
of which Trade receivables: +€6,481
- Intangible fixed assets +€2,906
new in 2025: €2,906
- Reserves +€77,275
up €77,275 (+91.3%), from €84,627 to €161,902
- Other debts -€74,701
down €74,701 (-97.2%), from €76,858 to €2,157
- Debts after one year -€7,882
no longer reported in 2025 (was €7,882)
- Current portion of long-term debt -€2,412
down €2,412 (-23.4%), from €10,295 to €7,882
- Gross operating margin +€5,312
up €5,312 (+4.7%), from €113,385 to €118,697
- Taxes +€1,316
up €1,316 (+6.7%), from €19,771 to €21,087
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 | €193,569 | €186,275 | -€7,294 | -3.8% |
| Fixed assets | 21/28 | €40,610 | €23,950 | -€16,660 | -41.0% |
| Intangible fixed assets | 21 | - | €2,906 | +€2,906 | |
| Tangible fixed assets | 22/27 | €40,610 | €21,044 | -€19,565 | -48.2% |
| Land and buildings | 22 | €9,547 | €8,447 | -€1,100 | -11.5% |
| Furniture and vehicles | 24 | €31,062 | €12,597 | -€18,465 | -59.4% |
| Current assets | 29/58 | €152,959 | €162,325 | +€9,366 | +6.1% |
| Amounts receivable within one year | 40/41 | €102,688 | €111,082 | +€8,393 | +8.2% |
| Trade receivables | 40 | €19,460 | €25,941 | +€6,481 | +33.3% |
| Other amounts receivable | 41 | €83,229 | €85,141 | +€1,913 | +2.3% |
| Cash at bank and in hand | 54/58 | €48,301 | €49,233 | +€932 | +1.9% |
| Deferred charges and accrued income | 490/1 | €1,970 | €2,010 | +€41 | +2.1% |
| Total equity and liabilities | 10/49 | €193,569 | €186,275 | -€7,294 | -3.8% |
| Equity | 10/15 | €94,627 | €171,902 | +€77,275 | +81.7% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €84,627 | €161,902 | +€77,275 | +91.3% |
| Distributable reserves | 133 | €84,627 | €161,902 | +€77,275 | +91.3% |
| Amounts payable | 17/49 | €98,942 | €14,373 | -€84,569 | -85.5% |
| Amounts payable after more than one year | 17 | €7,882 | - | -€7,882 | |
| Financial debts | 170/4 | €7,882 | - | -€7,882 | |
| Amounts payable within one year | 42/48 | €91,059 | €14,373 | -€76,686 | -84.2% |
| Current portion of amounts payable after more than one year | 42 | €10,295 | €7,882 | -€2,412 | -23.4% |
| Trade debts | 44 | €622 | €1,148 | +€526 | +84.6% |
| Suppliers | 440/4 | €622 | €1,148 | +€526 | +84.6% |
| Taxes, remuneration and social security | 45 | €3,285 | €3,186 | -€99 | -3.0% |
| Taxes | 450/3 | €3,285 | €3,186 | -€99 | -3.0% |
| Other amounts payable | 47/48 | €76,858 | €2,157 | -€74,701 | -97.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,565 | €20,160 | +€594 | +3.0% |
| Other operating charges | 640/8 | €1,002 | €1,026 | +€24 | +2.4% |
| Gross operating margin | 9900 | €113,385 | €118,697 | +€5,312 | +4.7% |
| Operating profit (loss) | 9901 | €92,818 | €97,511 | +€4,693 | +5.1% |
| Financial income | 75/76B | €1,409 | €1,400 | -€9 | -0.6% |
| Recurring financial income | 75 | €1,409 | €1,400 | -€9 | -0.6% |
| Financial charges | 65/66B | €772 | €549 | -€223 | -28.9% |
| Recurring financial charges | 65 | €772 | €549 | -€223 | -28.9% |
| Profit (loss) for the period before taxes | 9903 | €93,455 | €98,362 | +€4,907 | +5.3% |
| Income taxes | 67/77 | €19,771 | €21,087 | +€1,316 | +6.7% |
| Profit (loss) for the period | 9904 | €73,683 | €77,275 | +€3,591 | +4.9% |
| Profit (loss) for the period to be appropriated | 9905 | €73,683 | €77,275 | +€3,591 | +4.9% |
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 17 October 2026 via checked.be.