DE PATRIJS: 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.
DE PATRIJS
Largest movements
- Cash +€177,997
up €177,997 (+11.8%), from €1.5m to €1.7m
mainly Net result for the year (+€580,706) and Current investments (+€150,000)
- Current investments -€150,000
down €150,000 (-90.6%), from €165,644 to €15,644
- Stocks and contracts -€120,851
down €120,851 (-9.6%), from €1.3m to €1.1m
- Receivables within one year +€51,762
up €51,762 (+11.1%), from €467,675 to €519,436
of which Trade receivables: +€63,541
- Tax, wage and social debts +€81,935
up €81,935 (+266%), from €30,773 to €112,708
of which Taxes: +€70,952
- Reserves -€67,294
down €67,294 (-1.6%), from €4.3m to €4.2m
of which Distributable reserves: -€67,294
- Gross operating margin +€247,299
up €247,299 (+23.0%), from €1.1m to €1.3m
- Taxes +€59,110
up €59,110 (+43.2%), from €136,746 to €195,856
- Write-downs -€21,249
down €21,249 (-95.0%), from €22,357 to €1,107
- Financial income -€16,228
down €16,228 (-38.8%), from €41,855 to €25,627
- Depreciation +€13,480
up €13,480 (+13.2%), from €102,196 to €115,676
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 | €5,132,665 | €5,123,895 | -€8,770 | -0.2% |
| Fixed assets | 21/28 | €1,723,657 | €1,755,980 | +€32,323 | +1.9% |
| Tangible fixed assets | 22/27 | €1,723,657 | €1,755,980 | +€32,323 | +1.9% |
| Land and buildings | 22 | €1,602,139 | €1,621,055 | +€18,916 | +1.2% |
| Plant, machinery and equipment | 23 | €37,495 | €23,304 | -€14,192 | -37.8% |
| Furniture and vehicles | 24 | €84,023 | €111,622 | +€27,599 | +32.8% |
| Current assets | 29/58 | €3,409,008 | €3,367,915 | -€41,093 | -1.2% |
| Stocks and contracts in progress | 3 | €1,264,656 | €1,143,805 | -€120,851 | -9.6% |
| Stocks | 30/36 | €1,264,656 | €1,143,805 | -€120,851 | -9.6% |
| Amounts receivable within one year | 40/41 | €467,675 | €519,436 | +€51,762 | +11.1% |
| Trade receivables | 40 | €449,099 | €512,640 | +€63,541 | +14.1% |
| Other amounts receivable | 41 | €18,575 | €6,797 | -€11,779 | -63.4% |
| Current investments | 50/53 | €165,644 | €15,644 | -€150,000 | -90.6% |
| Cash at bank and in hand | 54/58 | €1,511,033 | €1,689,030 | +€177,997 | +11.8% |
| Total equity and liabilities | 10/49 | €5,132,665 | €5,123,895 | -€8,770 | -0.2% |
| Equity | 10/15 | €4,386,424 | €4,319,130 | -€67,294 | -1.5% |
| Contributions | 10/11 | €124,000 | €124,000 | = | 0.0% |
| Capital | 10 | €124,000 | €124,000 | = | 0.0% |
| Issued capital | 100 | €124,000 | €124,000 | = | 0.0% |
| Reserves | 13 | €4,262,424 | €4,195,130 | -€67,294 | -1.6% |
| Non-distributable reserves | 130/1 | €12,400 | €12,400 | = | 0.0% |
| Legal reserve | 130 | €12,400 | €12,400 | = | 0.0% |
| Tax-exempt reserves | 132 | €85,148 | €85,148 | = | 0.0% |
| Distributable reserves | 133 | €4,164,876 | €4,097,582 | -€67,294 | -1.6% |
| Provisions and deferred taxes | 16 | €140,522 | €140,522 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €140,522 | €140,522 | = | 0.0% |
| Major repairs and maintenance | 162 | €140,522 | €140,522 | = | 0.0% |
| Amounts payable | 17/49 | €605,719 | €664,244 | +€58,525 | +9.7% |
| Amounts payable within one year | 42/48 | €600,393 | €658,917 | +€58,525 | +9.7% |
| Trade debts | 44 | €245,619 | €222,209 | -€23,411 | -9.5% |
| Suppliers | 440/4 | €245,619 | €222,209 | -€23,411 | -9.5% |
| Taxes, remuneration and social security | 45 | €30,773 | €112,708 | +€81,935 | +266% |
| Taxes | 450/3 | €610 | €71,561 | +€70,952 | +11,639% |
| Remuneration and social security | 454/9 | €30,164 | €41,147 | +€10,983 | +36.4% |
| Other amounts payable | 47/48 | €324,000 | €324,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €5,327 | €5,327 | = | 0.0% |
| Non-recurring operating income | 76A | €6,498 | €13,670 | +€7,172 | +110% |
| Remuneration, social security and pensions | 62 | €390,869 | €394,070 | +€3,201 | +0.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €102,196 | €115,676 | +€13,480 | +13.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €22,357 | €1,107 | -€21,249 | -95.0% |
| Other operating charges | 640/8 | €45,079 | €53,017 | +€7,937 | +17.6% |
| Non-recurring operating charges | 66A | €7,084 | - | -€7,084 | |
| Gross operating margin | 9900 | €1,072,986 | €1,320,285 | +€247,299 | +23.0% |
| Operating profit (loss) | 9901 | €505,401 | €756,415 | +€251,014 | +49.7% |
| Financial income | 75/76B | €41,855 | €25,627 | -€16,228 | -38.8% |
| Recurring financial income | 75 | €41,855 | €25,627 | -€16,228 | -38.8% |
| Financial charges | 65/66B | €5,172 | €5,480 | +€308 | +6.0% |
| Recurring financial charges | 65 | €5,172 | €5,480 | +€308 | +6.0% |
| Profit (loss) for the period before taxes | 9903 | €542,084 | €776,562 | +€234,478 | +43.3% |
| Income taxes | 67/77 | €136,746 | €195,856 | +€59,110 | +43.2% |
| Profit (loss) for the period | 9904 | €405,338 | €580,706 | +€175,368 | +43.3% |
| Transfer from tax-exempt reserves | 789 | €31,000 | - | -€31,000 | |
| Profit (loss) for the period to be appropriated | 9905 | €436,338 | €580,706 | +€144,368 | +33.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 October 2026 via checked.be.