PatternIT: what changed
Two fiscal 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.
PatternIT
Largest movements
- Receivables within one year -€14,062
down €14,062 (-13.4%), from €104,928 to €90,866
of which Trade receivables: -€32,183
- Cash -€9,326
down €9,326 (-13.8%), from €67,367 to €58,041
mainly Trade debts (-€45,890) and Investment in fixed assets (net) (-€3,444)
- Trade debts -€45,890
down €45,890 (-85.5%), from €53,668 to €7,778
- Reserves +€22,972
up €22,972 (+55.8%), from €41,134 to €64,106
- Tax, wage and social debts +€2,196
up €2,196 (+32.1%), from €6,838 to €9,034
- Gross operating margin +€2,409
up €2,409 (+7.4%), from €32,560 to €34,969
- Taxes +€607
up €607 (+5.2%), from €11,671 to €12,278
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 | €178,726 | €157,832 | -€20,895 | -11.7% |
| Fixed assets | 21/28 | €3,910 | €5,437 | +€1,528 | +39.1% |
| Tangible fixed assets | 22/27 | €3,910 | €5,437 | +€1,528 | +39.1% |
| Furniture and vehicles | 24 | €3,910 | €5,437 | +€1,528 | +39.1% |
| Current assets | 29/58 | €174,817 | €152,395 | -€22,422 | -12.8% |
| Amounts receivable after more than one year | 29 | €468 | - | -€468 | |
| Other amounts receivable | 291 | €468 | - | -€468 | |
| Amounts receivable within one year | 40/41 | €104,928 | €90,866 | -€14,062 | -13.4% |
| Trade receivables | 40 | €48,059 | €15,876 | -€32,183 | -67.0% |
| Other amounts receivable | 41 | €56,869 | €74,989 | +€18,121 | +31.9% |
| Cash at bank and in hand | 54/58 | €67,367 | €58,041 | -€9,326 | -13.8% |
| Deferred charges and accrued income | 490/1 | €2,054 | €3,488 | +€1,434 | +69.8% |
| Total equity and liabilities | 10/49 | €178,726 | €157,832 | -€20,895 | -11.7% |
| Equity | 10/15 | €117,948 | €140,920 | +€22,972 | +19.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €41,134 | €64,106 | +€22,972 | +55.8% |
| Distributable reserves | 133 | €41,134 | €64,106 | +€22,972 | +55.8% |
| Profit (loss) carried forward | 14 | €70,614 | €70,614 | = | 0.0% |
| Amounts payable | 17/49 | €60,778 | €16,912 | -€43,866 | -72.2% |
| Amounts payable within one year | 42/48 | €60,778 | €16,912 | -€43,866 | -72.2% |
| Financial debts | 43 | €272 | €100 | -€172 | -63.3% |
| Credit institutions | 430/8 | €272 | €100 | -€172 | -63.3% |
| Trade debts | 44 | €53,668 | €7,778 | -€45,890 | -85.5% |
| Suppliers | 440/4 | €53,668 | €7,778 | -€45,890 | -85.5% |
| Taxes, remuneration and social security | 45 | €6,838 | €9,034 | +€2,196 | +32.1% |
| Taxes | 450/3 | €6,838 | €9,034 | +€2,196 | +32.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,727 | €1,917 | +€190 | +11.0% |
| Other operating charges | 640/8 | €888 | €921 | +€33 | +3.7% |
| Gross operating margin | 9900 | €32,560 | €34,969 | +€2,409 | +7.4% |
| Operating profit (loss) | 9901 | €29,945 | €32,131 | +€2,186 | +7.3% |
| Financial income | 75/76B | €3,520 | €3,846 | +€326 | +9.3% |
| Recurring financial income | 75 | €3,520 | €3,846 | +€326 | +9.3% |
| Financial charges | 65/66B | €982 | €728 | -€254 | -25.9% |
| Recurring financial charges | 65 | €982 | €728 | -€254 | -25.9% |
| Profit (loss) for the period before taxes | 9903 | €32,484 | €35,250 | +€2,766 | +8.5% |
| Income taxes | 67/77 | €11,671 | €12,278 | +€607 | +5.2% |
| Profit (loss) for the period | 9904 | €20,813 | €22,972 | +€2,158 | +10.4% |
| Profit (loss) for the period to be appropriated | 9905 | €20,813 | €22,972 | +€2,158 | +10.4% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.