SPRL PATRICK OOGHE: 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.
SPRL PATRICK OOGHE
Largest movements
- Current investments +€296,362
new in 2025: €296,362
- Cash -€201,287
down €201,287 (-45.0%), from €447,503 to €246,217
mainly Current investments (-€296,362) and Investment in fixed assets (net) (-€58,062)
- Tangible fixed assets +€27,442
up €27,442 (+25.9%), from €105,905 to €133,347
of which Furniture and vehicles: +€43,801
- Receivables within one year +€14,919
up €14,919 (+15.7%), from €94,956 to €109,875
of which Other amounts receivable: +€14,572
- Reserves +€143,833
up €143,833 (+25.6%), from €561,489 to €705,323
of which Distributable reserves: +€150,269
- Gross operating margin +€14,638
up €14,638 (+6.7%), from €218,820 to €233,458
- Financial income +€7,126
up €7,126 (+98.3%), from €7,250 to €14,376
- Taxes +€5,108
up €5,108 (+7.6%), from €66,861 to €71,969
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 | €651,932 | €791,394 | +€139,462 | +21.4% |
| Fixed assets | 21/28 | €105,905 | €133,347 | +€27,442 | +25.9% |
| Tangible fixed assets | 22/27 | €105,905 | €133,347 | +€27,442 | +25.9% |
| Land and buildings | 22 | €98,452 | €82,092 | -€16,360 | -16.6% |
| Furniture and vehicles | 24 | €7,453 | €51,255 | +€43,801 | +588% |
| Current assets | 29/58 | €546,027 | €658,047 | +€112,021 | +20.5% |
| Amounts receivable within one year | 40/41 | €94,956 | €109,875 | +€14,919 | +15.7% |
| Trade receivables | 40 | - | €347 | +€347 | |
| Other amounts receivable | 41 | €94,956 | €109,528 | +€14,572 | +15.3% |
| Current investments | 50/53 | - | €296,362 | +€296,362 | |
| Cash at bank and in hand | 54/58 | €447,503 | €246,217 | -€201,287 | -45.0% |
| Deferred charges and accrued income | 490/1 | €3,568 | €5,594 | +€2,026 | +56.8% |
| Total equity and liabilities | 10/49 | €651,932 | €791,394 | +€139,462 | +21.4% |
| Equity | 10/15 | €617,645 | €761,479 | +€143,833 | +23.3% |
| Contributions | 10/11 | €55,800 | €55,800 | = | 0.0% |
| Reserves | 13 | €561,489 | €705,323 | +€143,833 | +25.6% |
| Tax-exempt reserves | 132 | €56,613 | €50,178 | -€6,436 | -11.4% |
| Distributable reserves | 133 | €504,876 | €655,145 | +€150,269 | +29.8% |
| Profit (loss) carried forward | 14 | €356 | €356 | = | 0.0% |
| Provisions and deferred taxes | 16 | €16,549 | €13,790 | -€2,758 | -16.7% |
| Deferred taxes | 168 | €16,549 | €13,790 | -€2,758 | -16.7% |
| Amounts payable | 17/49 | €17,738 | €16,125 | -€1,613 | -9.1% |
| Amounts payable within one year | 42/48 | €17,014 | €15,401 | -€1,613 | -9.5% |
| Trade debts | 44 | €2,298 | - | -€2,298 | |
| Suppliers | 440/4 | €2,298 | - | -€2,298 | |
| Taxes, remuneration and social security | 45 | €14,716 | €15,401 | +€685 | +4.7% |
| Taxes | 450/3 | €14,716 | €15,401 | +€685 | +4.7% |
| Accrued charges and deferred income | 492/3 | €724 | €724 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,812 | €30,620 | +€1,808 | +6.3% |
| Other operating charges | 640/8 | €3,608 | €4,171 | +€562 | +15.6% |
| Gross operating margin | 9900 | €218,820 | €233,458 | +€14,638 | +6.7% |
| Operating profit (loss) | 9901 | €186,399 | €198,667 | +€12,268 | +6.6% |
| Financial income | 75/76B | €7,250 | €14,376 | +€7,126 | +98.3% |
| Recurring financial income | 75 | €7,250 | €14,376 | +€7,126 | +98.3% |
| Financial charges | 65/66B | €425 | - | -€425 | |
| Recurring financial charges | 65 | €203 | - | -€203 | |
| Non-recurring financial charges | 66B | €222 | - | -€222 | |
| Profit (loss) for the period before taxes | 9903 | €193,225 | €213,044 | +€19,819 | +10.3% |
| Transfer from deferred taxes | 780 | €2,758 | €2,758 | = | 0.0% |
| Income taxes | 67/77 | €66,861 | €71,969 | +€5,108 | +7.6% |
| Profit (loss) for the period | 9904 | €129,122 | €143,833 | +€14,711 | +11.4% |
| Transfer from tax-exempt reserves | 789 | €6,436 | €6,436 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €135,557 | €150,269 | +€14,711 | +10.9% |
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.