Bermbeheer Pattijn: 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.
Bermbeheer Pattijn
Largest movements
- Receivables within one year +€99,306
up €99,306 (+373%), from €26,644 to €125,949
of which Trade receivables: +€103,027
- Tangible fixed assets -€37,162
down €37,162 (-18.4%), from €201,949 to €164,787
of which Plant, machinery and equipment: -€34,762
- Cash +€12,751
up €12,751 (+360%), from €3,544 to €16,295
mainly Net result for the year (+€54,858) and Depreciation (+€43,114)
- Reserves +€40,000
up €40,000 (+133%), from €30,000 to €70,000
- Other debts +€22,556
up €22,556 (+17.2%), from €131,199 to €153,754
- Trade debts +€18,841
up €18,841 (+24,364%), from €77 to €18,918
- Debts after one year -€16,533
no longer reported in 2025 (was €16,533)
- Profit (loss) carried forward +€9,563
up €9,563 (+37.9%), from €25,216 to €34,779
- Gross operating margin +€114,593
up €114,593 (+13,150%), from €871 to €115,465
- Taxes +€6,813
new in 2025: €6,813
- Financial charges +€3,211
up €3,211 (+49.5%), from €6,487 to €9,697
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 | €235,713 | €310,798 | +€75,086 | +31.9% |
| Fixed assets | 21/28 | €201,949 | €164,787 | -€37,162 | -18.4% |
| Tangible fixed assets | 22/27 | €201,949 | €164,787 | -€37,162 | -18.4% |
| Plant, machinery and equipment | 23 | €198,349 | €163,587 | -€34,762 | -17.5% |
| Furniture and vehicles | 24 | €3,600 | €1,200 | -€2,400 | -66.7% |
| Current assets | 29/58 | €33,763 | €146,011 | +€112,248 | +332% |
| Amounts receivable within one year | 40/41 | €26,644 | €125,949 | +€99,306 | +373% |
| Trade receivables | 40 | €21,493 | €124,520 | +€103,027 | +479% |
| Other amounts receivable | 41 | €5,151 | €1,430 | -€3,721 | -72.2% |
| Cash at bank and in hand | 54/58 | €3,544 | €16,295 | +€12,751 | +360% |
| Deferred charges and accrued income | 490/1 | €3,575 | €3,767 | +€192 | +5.4% |
| Total equity and liabilities | 10/49 | €235,713 | €310,798 | +€75,086 | +31.9% |
| Equity | 10/15 | €65,216 | €114,779 | +€49,563 | +76.0% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €30,000 | €70,000 | +€40,000 | +133% |
| Distributable reserves | 133 | €30,000 | €70,000 | +€40,000 | +133% |
| Profit (loss) carried forward | 14 | €25,216 | €34,779 | +€9,563 | +37.9% |
| Amounts payable | 17/49 | €170,496 | €196,019 | +€25,522 | +15.0% |
| Amounts payable after more than one year | 17 | €16,533 | - | -€16,533 | |
| Financial debts | 170/4 | €16,533 | - | -€16,533 | |
| Amounts payable within one year | 42/48 | €153,963 | €196,019 | +€42,056 | +27.3% |
| Current portion of amounts payable after more than one year | 42 | €17,699 | €16,533 | -€1,165 | -6.6% |
| Trade debts | 44 | €77 | €18,918 | +€18,841 | +24,364% |
| Suppliers | 440/4 | €77 | €18,918 | +€18,841 | +24,364% |
| Taxes, remuneration and social security | 45 | €4,988 | €6,813 | +€1,825 | +36.6% |
| Taxes | 450/3 | €4,988 | €6,813 | +€1,825 | +36.6% |
| Other amounts payable | 47/48 | €131,199 | €153,754 | +€22,556 | +17.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €44,249 | €43,114 | -€1,135 | -2.6% |
| Other operating charges | 640/8 | €915 | €982 | +€67 | +7.3% |
| Gross operating margin | 9900 | €871 | €115,465 | +€114,593 | +13,150% |
| Operating profit (loss) | 9901 | -€44,293 | €71,368 | +€115,661 | |
| Financial income | 75/76B | €4 | - | -€4 | |
| Recurring financial income | 75 | €4 | - | -€4 | |
| Financial charges | 65/66B | €6,487 | €9,697 | +€3,211 | +49.5% |
| Recurring financial charges | 65 | €6,487 | €9,697 | +€3,211 | +49.5% |
| Profit (loss) for the period before taxes | 9903 | -€50,776 | €61,671 | +€112,447 | |
| Income taxes | 67/77 | - | €6,813 | +€6,813 | |
| Profit (loss) for the period | 9904 | -€50,776 | €54,858 | +€105,634 | |
| Profit (loss) for the period to be appropriated | 9905 | -€50,776 | €54,858 | +€105,634 |
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 24 October 2026 via checked.be.