AM Paternostre: 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.
AM Paternostre
Largest movements
- Cash +€6,567
up €6,567 (+271.7%), from €2,417 to €8,985
mainly Net result for the year (+€10,472) and Depreciation (+€6,306)
- Tangible fixed assets -€6,306
down €6,306 (-2.9%), from €221,201 to €214,895
- Debts after one year -€10,939
down €10,939 (-5.8%), from €187,679 to €176,740
- Profit (loss) carried forward +€10,472
up €10,472 (+85.0%), from -€12,313 to -€1,841
- Gross operating margin +€29,430
up €29,430, from -€6,178 to €23,252
- Depreciation +€4,757
up €4,757 (+307.1%), from €1,549 to €6,306
- Financial charges +€4,488
up €4,488 (+233.3%), from €1,924 to €6,412
- Other operating charges -€2,600
down €2,600 (-97.7%), from €2,662 to €62
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 | €223,618 | €223,880 | +€261 | +0.1% |
| Fixed assets | 21/28 | €221,201 | €214,895 | -€6,306 | -2.9% |
| Tangible fixed assets | 22/27 | €221,201 | €214,895 | -€6,306 | -2.9% |
| Land and buildings | 22 | €221,201 | €214,895 | -€6,306 | -2.9% |
| Current assets | 29/58 | €2,417 | €8,985 | +€6,567 | +271.7% |
| Cash at bank and in hand | 54/58 | €2,417 | €8,985 | +€6,567 | +271.7% |
| Total equity and liabilities | 10/49 | €223,618 | €223,880 | +€261 | +0.1% |
| Equity | 10/15 | -€7,313 | €3,159 | +€10,472 | |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€12,313 | -€1,841 | +€10,472 | +85.0% |
| Amounts payable | 17/49 | €230,931 | €220,721 | -€10,210 | -4.4% |
| Amounts payable after more than one year | 17 | €187,679 | €176,740 | -€10,939 | -5.8% |
| Financial debts | 170/4 | €187,679 | €176,740 | -€10,939 | -5.8% |
| Amounts payable within one year | 42/48 | €43,252 | €43,981 | +€729 | +1.7% |
| Current portion of amounts payable after more than one year | 42 | €10,591 | €10,939 | +€348 | +3.3% |
| Trade debts | 44 | €407 | €788 | +€381 | +93.8% |
| Suppliers | 440/4 | €407 | €788 | +€381 | +93.8% |
| Other amounts payable | 47/48 | €32,254 | €32,254 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,549 | €6,306 | +€4,757 | +307.1% |
| Other operating charges | 640/8 | €2,662 | €62 | -€2,600 | -97.7% |
| Gross operating margin | 9900 | -€6,178 | €23,252 | +€29,430 | |
| Operating profit (loss) | 9901 | -€10,389 | €16,884 | +€27,273 | |
| Financial charges | 65/66B | €1,924 | €6,412 | +€4,488 | +233.3% |
| Recurring financial charges | 65 | €1,924 | €6,412 | +€4,488 | +233.3% |
| Profit (loss) for the period before taxes | 9903 | -€12,313 | €10,472 | +€22,785 | |
| Profit (loss) for the period | 9904 | -€12,313 | €10,472 | +€22,785 | |
| Profit (loss) for the period to be appropriated | 9905 | -€12,313 | €10,472 | +€22,785 |
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 10 October 2026 via checked.be.