VAN RENTERGHEM PATRICK: 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.
VAN RENTERGHEM PATRICK
Largest movements
- Receivables within one year -€577
down €577 (-6.8%), from €8,490 to €7,913
of which Other amounts receivable: -€795
- Equity -€795
down €795 (-9.4%), from €8,490 to €7,695
of which Profit (loss) carried forward: -€795
- Trade debts +€218
new in 2025: €218
- Gross operating margin -€147
down €147 (-34.8%), from -€424 to -€571
- Financial income -€62
down €62 (-11.7%), from €532 to €469
- Other operating charges +€12
up €12 (+1.8%), from €681 to €694
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,490 | €7,913 | -€577 | -6.8% |
| Current assets | 29/58 | €8,490 | €7,913 | -€577 | -6.8% |
| Amounts receivable within one year | 40/41 | €8,490 | €7,913 | -€577 | -6.8% |
| Trade receivables | 40 | - | €218 | +€218 | |
| Other amounts receivable | 41 | €8,490 | €7,695 | -€795 | -9.4% |
| Total equity and liabilities | 10/49 | €8,490 | €7,913 | -€577 | -6.8% |
| Equity | 10/15 | €8,490 | €7,695 | -€795 | -9.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €144,451 | €144,451 | = | 0.0% |
| 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 | €142,591 | €142,591 | = | 0.0% |
| Profit (loss) carried forward | 14 | €445,440 | €444,644 | -€795 | -0.2% |
| Advance to shareholders on the distribution of net assets | 19 | €600,000 | €600,000 | = | 0.0% |
| Amounts payable | 17/49 | - | €218 | +€218 | |
| Amounts payable within one year | 42/48 | - | €218 | +€218 | |
| Trade debts | 44 | - | €218 | +€218 | |
| Suppliers | 440/4 | - | €218 | +€218 | |
| Other operating charges | 640/8 | €681 | €694 | +€12 | +1.8% |
| Gross operating margin | 9900 | -€424 | -€571 | -€147 | -34.8% |
| Operating profit (loss) | 9901 | -€1,105 | -€1,265 | -€160 | -14.5% |
| Financial income | 75/76B | €532 | €469 | -€62 | -11.7% |
| Recurring financial income | 75 | €532 | €469 | -€62 | -11.7% |
| Profit (loss) for the period before taxes | 9903 | -€573 | -€795 | -€222 | -38.8% |
| Profit (loss) for the period | 9904 | -€573 | -€795 | -€222 | -38.8% |
| Profit (loss) for the period to be appropriated | 9905 | -€573 | -€795 | -€222 | -38.8% |
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 5 October 2026 via checked.be.