andpatents: 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.
andpatents
Largest movements
- Current investments +€564,065
up €564,065 (+24.6%), from €2.3m to €2.9m
- Cash -€450,800
down €450,800 (-85.5%), from €527,193 to €76,394
mainly Current investments (-€564,065) and Investment in fixed assets (net) (-€128,235)
- Tangible fixed assets +€110,790
up €110,790 (+174%), from €63,545 to €174,335
of which Furniture and vehicles: +€113,332
- Reserves +€306,767
up €306,767 (+13.7%), from €2.2m to €2.5m
- Other debts -€65,898
down €65,898 (-10.7%), from €613,741 to €547,844
- Gross operating margin +€19,052
up €19,052 (+4.8%), from €393,125 to €412,177
- Financial income +€10,973
up €10,973 (+19.7%), from €55,711 to €66,684
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 | €2,927,693 | €3,153,050 | +€225,357 | +7.7% |
| Fixed assets | 21/28 | €63,545 | €174,335 | +€110,790 | +174% |
| Tangible fixed assets | 22/27 | €63,545 | €174,335 | +€110,790 | +174% |
| Plant, machinery and equipment | 23 | €9,565 | €7,022 | -€2,543 | -26.6% |
| Furniture and vehicles | 24 | €48,356 | €161,688 | +€113,332 | +234% |
| Other tangible fixed assets | 26 | €5,625 | €5,625 | = | 0.0% |
| Current assets | 29/58 | €2,864,148 | €2,978,715 | +€114,567 | +4.0% |
| Amounts receivable within one year | 40/41 | €45,952 | €47,357 | +€1,405 | +3.1% |
| Trade receivables | 40 | €45,952 | €47,357 | +€1,405 | +3.1% |
| Current investments | 50/53 | €2,290,754 | €2,854,819 | +€564,065 | +24.6% |
| Cash at bank and in hand | 54/58 | €527,193 | €76,394 | -€450,800 | -85.5% |
| Deferred charges and accrued income | 490/1 | €248 | €145 | -€103 | -41.6% |
| Total equity and liabilities | 10/49 | €2,927,693 | €3,153,050 | +€225,357 | +7.7% |
| Equity | 10/15 | €2,249,669 | €2,556,436 | +€306,767 | +13.6% |
| Contributions | 10/11 | €11,163 | €11,163 | = | 0.0% |
| Reserves | 13 | €2,238,506 | €2,545,273 | +€306,767 | +13.7% |
| Distributable reserves | 133 | €2,238,506 | €2,545,273 | +€306,767 | +13.7% |
| Amounts payable | 17/49 | €678,025 | €596,614 | -€81,411 | -12.0% |
| Amounts payable within one year | 42/48 | €660,644 | €567,996 | -€92,648 | -14.0% |
| Trade debts | 44 | €6,403 | €3,828 | -€2,576 | -40.2% |
| Suppliers | 440/4 | €6,403 | €3,828 | -€2,576 | -40.2% |
| Taxes, remuneration and social security | 45 | €40,499 | €16,324 | -€24,175 | -59.7% |
| Taxes | 450/3 | €40,499 | €16,324 | -€24,175 | -59.7% |
| Other amounts payable | 47/48 | €613,741 | €547,844 | -€65,898 | -10.7% |
| Accrued charges and deferred income | 492/3 | €17,381 | €28,618 | +€11,237 | +64.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,658 | €17,446 | +€1,787 | +11.4% |
| Other operating charges | 640/8 | €1,359 | €5,156 | +€3,798 | +280% |
| Gross operating margin | 9900 | €393,125 | €412,177 | +€19,052 | +4.8% |
| Operating profit (loss) | 9901 | €376,108 | €389,575 | +€13,467 | +3.6% |
| Financial income | 75/76B | €55,711 | €66,684 | +€10,973 | +19.7% |
| Recurring financial income | 75 | €55,711 | €66,684 | +€10,973 | +19.7% |
| Financial charges | 65/66B | €22,839 | €22,923 | +€85 | +0.4% |
| Recurring financial charges | 65 | €22,839 | €22,923 | +€85 | +0.4% |
| Profit (loss) for the period before taxes | 9903 | €408,980 | €433,336 | +€24,356 | +6.0% |
| Income taxes | 67/77 | €122,660 | €126,568 | +€3,908 | +3.2% |
| Profit (loss) for the period | 9904 | €286,320 | €306,767 | +€20,447 | +7.1% |
| Profit (loss) for the period to be appropriated | 9905 | €286,320 | €306,767 | +€20,447 | +7.1% |
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 1 November 2026 via checked.be.