C-PATRIM: 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.
C-PATRIM
Largest movements
- Receivables within one year -€35,636
down €35,636 (-31.1%), from €114,664 to €79,028
of which Other amounts receivable: -€30,561
- Tangible fixed assets +€9,417
up €9,417 (+108%), from €8,701 to €18,118
of which Land and buildings: +€9,225
- Cash +€2,403
up €2,403 (+175%), from €1,370 to €3,773
mainly Receivables within one year (+€35,636) and Other debts (+€10,340)
- Profit (loss) carried forward -€31,981
down €31,981 (-116%), from -€27,638 to -€59,619
- Other debts +€10,340
up €10,340 (+34.3%), from €30,189 to €40,529
- Tax, wage and social debts +€7,312
up €7,312 (+78.6%), from €9,307 to €16,619
- Trade debts -€7,276
no longer reported in 2025 (was €7,276)
- Current portion of long-term debt -€2,211
no longer reported in 2025 (was €2,211)
- Gross operating margin +€23,904
up €23,904 (+79.0%), from -€30,268 to -€6,364
- Other operating charges -€12,015
down €12,015 (-93.1%), from €12,901 to €886
- Taxes +€7,312
up €7,312 (+78.6%), from €9,307 to €16,619
- Financial charges -€4,082
down €4,082 (-92.8%), from €4,399 to €317
- Depreciation +€924
up €924 (+156%), from €592 to €1,516
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 | €124,735 | €100,919 | -€23,816 | -19.1% |
| Fixed assets | 21/28 | €8,701 | €18,118 | +€9,417 | +108% |
| Tangible fixed assets | 22/27 | €8,701 | €18,118 | +€9,417 | +108% |
| Land and buildings | 22 | - | €9,225 | +€9,225 | |
| Plant, machinery and equipment | 23 | - | €549 | +€549 | |
| Furniture and vehicles | 24 | €8,701 | €8,344 | -€357 | -4.1% |
| Current assets | 29/58 | €116,034 | €82,801 | -€33,233 | -28.6% |
| Amounts receivable within one year | 40/41 | €114,664 | €79,028 | -€35,636 | -31.1% |
| Trade receivables | 40 | €6,525 | €1,450 | -€5,075 | -77.8% |
| Other amounts receivable | 41 | €108,139 | €77,578 | -€30,561 | -28.3% |
| Cash at bank and in hand | 54/58 | €1,370 | €3,773 | +€2,403 | +175% |
| Total equity and liabilities | 10/49 | €124,735 | €100,919 | -€23,816 | -19.1% |
| Equity | 10/15 | €75,752 | €43,771 | -€31,981 | -42.2% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €3,390 | €3,390 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,390 | €3,390 | = | 0.0% |
| Legal reserve | 130 | €3,390 | €3,390 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€27,638 | -€59,619 | -€31,981 | -116% |
| Amounts payable | 17/49 | €48,983 | €57,148 | +€8,165 | +16.7% |
| Amounts payable within one year | 42/48 | €48,983 | €57,148 | +€8,165 | +16.7% |
| Current portion of amounts payable after more than one year | 42 | €2,211 | - | -€2,211 | |
| Trade debts | 44 | €7,276 | - | -€7,276 | |
| Suppliers | 440/4 | €7,276 | - | -€7,276 | |
| Taxes, remuneration and social security | 45 | €9,307 | €16,619 | +€7,312 | +78.6% |
| Taxes | 450/3 | €9,307 | €16,619 | +€7,312 | +78.6% |
| Other amounts payable | 47/48 | €30,189 | €40,529 | +€10,340 | +34.3% |
| Non-recurring operating income | 76A | €15,621 | - | -€15,621 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €592 | €1,516 | +€924 | +156% |
| Other operating charges | 640/8 | €12,901 | €886 | -€12,015 | -93.1% |
| Non-recurring operating charges | 66A | - | €6,279 | +€6,279 | |
| Gross operating margin | 9900 | -€30,268 | -€6,364 | +€23,904 | +79.0% |
| Operating profit (loss) | 9901 | -€43,761 | -€15,045 | +€28,716 | +65.6% |
| Financial charges | 65/66B | €4,399 | €317 | -€4,082 | -92.8% |
| Recurring financial charges | 65 | €4,399 | €317 | -€4,082 | -92.8% |
| Profit (loss) for the period before taxes | 9903 | -€48,160 | -€15,362 | +€32,798 | +68.1% |
| Income taxes | 67/77 | €9,307 | €16,619 | +€7,312 | +78.6% |
| Profit (loss) for the period | 9904 | -€57,467 | -€31,981 | +€25,486 | +44.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€57,467 | -€31,981 | +€25,486 | +44.3% |
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 21 October 2026 via checked.be.