PATTYN CONSULTANCY: 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.
PATTYN CONSULTANCY
Largest movements
- Cash +€18,124
up €18,124 (+19.7%), from €92,180 to €110,303
mainly Net result for the year (+€14,229) and Receivables within one year (+€5,768)
- Receivables within one year -€5,768
down €5,768 (-51.8%), from €11,138 to €5,371
of which Trade receivables: -€8,878
- Receivables after one year +€2,365
up €2,365 (+2.7%), from €88,898 to €91,262
- Reserves +€14,229
up €14,229 (+8.0%), from €178,302 to €192,531
of which Distributable reserves: +€14,229
- Other debts +€3,282
new in 2025: €3,282
- Trade debts -€3,189
down €3,189 (-95.0%), from €3,356 to €168
- Gross operating margin -€8,845
down €8,845 (-29.3%), from €30,156 to €21,311
- Taxes -€2,963
down €2,963 (-28.6%), from €10,353 to €7,390
- Financial income +€2,683
up €2,683 (+1,323%), from €203 to €2,886
- Depreciation +€765
up €765 (+156%), from €490 to €1,255
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 | €197,090 | €210,489 | +€13,400 | +6.8% |
| Fixed assets | 21/28 | €4,723 | €3,467 | -€1,255 | -26.6% |
| Tangible fixed assets | 22/27 | €4,723 | €3,467 | -€1,255 | -26.6% |
| Furniture and vehicles | 24 | €4,723 | €3,467 | -€1,255 | -26.6% |
| Current assets | 29/58 | €192,367 | €207,022 | +€14,655 | +7.6% |
| Amounts receivable after more than one year | 29 | €88,898 | €91,262 | +€2,365 | +2.7% |
| Trade receivables | 290 | €88,898 | €91,262 | +€2,365 | +2.7% |
| Amounts receivable within one year | 40/41 | €11,138 | €5,371 | -€5,768 | -51.8% |
| Trade receivables | 40 | €8,878 | €0 | -€8,878 | -100% |
| Other amounts receivable | 41 | €2,260 | €5,371 | +€3,110 | +138% |
| Cash at bank and in hand | 54/58 | €92,180 | €110,303 | +€18,124 | +19.7% |
| Deferred charges and accrued income | 490/1 | €151 | €85 | -€66 | -43.5% |
| Total equity and liabilities | 10/49 | €197,090 | €210,489 | +€13,400 | +6.8% |
| Equity | 10/15 | €190,702 | €204,931 | +€14,229 | +7.5% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €178,302 | €192,531 | +€14,229 | +8.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €176,442 | €190,671 | +€14,229 | +8.1% |
| Amounts payable | 17/49 | €6,388 | €5,558 | -€830 | -13.0% |
| Amounts payable within one year | 42/48 | €6,388 | €5,558 | -€830 | -13.0% |
| Financial debts | 43 | - | €37 | +€37 | |
| Credit institutions | 430/8 | - | €37 | +€37 | |
| Trade debts | 44 | €3,356 | €168 | -€3,189 | -95.0% |
| Suppliers | 440/4 | €3,356 | €168 | -€3,189 | -95.0% |
| Taxes, remuneration and social security | 45 | €3,032 | €2,071 | -€961 | -31.7% |
| Taxes | 450/3 | €3,032 | €2,071 | -€961 | -31.7% |
| Other amounts payable | 47/48 | - | €3,282 | +€3,282 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €490 | €1,255 | +€765 | +156% |
| Other operating charges | 640/8 | €898 | €1,082 | +€184 | +20.5% |
| Gross operating margin | 9900 | €30,156 | €21,311 | -€8,845 | -29.3% |
| Operating profit (loss) | 9901 | €28,767 | €18,974 | -€9,794 | -34.0% |
| Financial income | 75/76B | €203 | €2,886 | +€2,683 | +1,323% |
| Recurring financial income | 75 | €203 | €2,886 | +€2,683 | +1,323% |
| Financial charges | 65/66B | €248 | €240 | -€8 | -3.3% |
| Recurring financial charges | 65 | €248 | €240 | -€8 | -3.3% |
| Profit (loss) for the period before taxes | 9903 | €28,722 | €21,619 | -€7,103 | -24.7% |
| Income taxes | 67/77 | €10,353 | €7,390 | -€2,963 | -28.6% |
| Profit (loss) for the period | 9904 | €18,369 | €14,229 | -€4,140 | -22.5% |
| Profit (loss) for the period to be appropriated | 9905 | €18,369 | €14,229 | -€4,140 | -22.5% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.