PATTERSON 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.
PATTERSON CONSULTING
Largest movements
- Receivables within one year +€21,955
up €21,955 (+130%), from €16,935 to €38,890
of which Other amounts receivable: +€24,934
- Cash -€17,454
down €17,454 (-45.3%), from €38,523 to €21,069
mainly Receivables within one year (-€21,955) and Tax, wage and social debts (-€16,689)
- Deferred charges and accrued income -€10,266
down €10,266 (-100%), from €10,266 to €0
- Tax, wage and social debts -€16,689
down €16,689 (-100%), from €16,689 to €0
- Reserves +€8,004
up €8,004 (+17.7%), from €45,166 to €53,170
- Trade debts +€2,920
up €2,920 (+102%), from €2,869 to €5,789
- Gross operating margin -€46,389
down €46,389 (-81.8%), from €56,742 to €10,353
- Taxes -€9,284
down €9,284 (-82.2%), from €11,293 to €2,009
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 | €65,724 | €59,959 | -€5,766 | -8.8% |
| Current assets | 29/58 | €65,724 | €59,959 | -€5,766 | -8.8% |
| Amounts receivable within one year | 40/41 | €16,935 | €38,890 | +€21,955 | +130% |
| Trade receivables | 40 | €11,029 | €8,050 | -€2,979 | -27.0% |
| Other amounts receivable | 41 | €5,906 | €30,840 | +€24,934 | +422% |
| Cash at bank and in hand | 54/58 | €38,523 | €21,069 | -€17,454 | -45.3% |
| Deferred charges and accrued income | 490/1 | €10,266 | €0 | -€10,266 | -100% |
| Total equity and liabilities | 10/49 | €65,724 | €59,959 | -€5,766 | -8.8% |
| Equity | 10/15 | €46,166 | €54,170 | +€8,004 | +17.3% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €45,166 | €53,170 | +€8,004 | +17.7% |
| Distributable reserves | 133 | €45,166 | €53,170 | +€8,004 | +17.7% |
| Amounts payable | 17/49 | €19,558 | €5,789 | -€13,769 | -70.4% |
| Amounts payable within one year | 42/48 | €19,558 | €5,789 | -€13,769 | -70.4% |
| Trade debts | 44 | €2,869 | €5,789 | +€2,920 | +102% |
| Suppliers | 440/4 | €2,869 | €5,789 | +€2,920 | +102% |
| Taxes, remuneration and social security | 45 | €16,689 | €0 | -€16,689 | -100% |
| Taxes | 450/3 | €16,689 | €0 | -€16,689 | -100% |
| Gross operating margin | 9900 | €56,742 | €10,353 | -€46,389 | -81.8% |
| Operating profit (loss) | 9901 | €56,742 | €10,353 | -€46,389 | -81.8% |
| Financial income | 75/76B | €62 | €438 | +€376 | +604% |
| Recurring financial income | 75 | €62 | €438 | +€376 | +604% |
| Financial charges | 65/66B | €345 | €779 | +€434 | +126% |
| Recurring financial charges | 65 | €345 | €779 | +€434 | +126% |
| Profit (loss) for the period before taxes | 9903 | €56,459 | €10,012 | -€46,446 | -82.3% |
| Income taxes | 67/77 | €11,293 | €2,009 | -€9,284 | -82.2% |
| Profit (loss) for the period | 9904 | €45,166 | €8,004 | -€37,163 | -82.3% |
| Profit (loss) for the period to be appropriated | 9905 | €45,166 | €8,004 | -€37,163 | -82.3% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 13 October 2026 via checked.be.