DNP PATRIMONIALE: 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.
DNP PATRIMONIALE
Largest movements
- Tangible fixed assets +€55,583
up €55,583 (+8.1%), from €684,114 to €739,697
- Debts after one year +€23,627
up €23,627 (+4.4%), from €534,488 to €558,114
of which Other amounts payable: +€61,590
- Reserves +€21,900
up €21,900 (+34.5%), from €63,400 to €85,300
- Other debts +€11,765
new in 2025: €11,765
- Depreciation +€10,341
up €10,341 (+34.2%), from €30,231 to €40,572
- Gross operating margin +€8,579
up €8,579 (+9.9%), from €86,506 to €95,085
- Taxes +€3,067
up €3,067 (+64.4%), from €4,764 to €7,830
- Financial charges +€961
up €961 (+9.5%), from €10,088 to €11,050
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 | €714,434 | €765,008 | +€50,574 | +7.1% |
| Formation expenses | 20 | €0 | - | = | |
| Fixed assets | 21/28 | €684,114 | €739,697 | +€55,583 | +8.1% |
| Tangible fixed assets | 22/27 | €684,114 | €739,697 | +€55,583 | +8.1% |
| Land and buildings | 22 | €684,114 | €739,697 | +€55,583 | +8.1% |
| Current assets | 29/58 | €30,320 | €25,312 | -€5,008 | -16.5% |
| Amounts receivable within one year | 40/41 | €500 | €2,524 | +€2,024 | +405% |
| Trade receivables | 40 | €500 | €350 | -€150 | -30.0% |
| Other amounts receivable | 41 | - | €2,175 | +€2,175 | |
| Cash at bank and in hand | 54/58 | €28,707 | €21,340 | -€7,368 | -25.7% |
| Deferred charges and accrued income | 490/1 | €1,112 | €1,447 | +€335 | +30.1% |
| Total equity and liabilities | 10/49 | €714,434 | €765,008 | +€50,574 | +7.1% |
| Equity | 10/15 | €134,849 | €153,842 | +€18,993 | +14.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €63,400 | €85,300 | +€21,900 | +34.5% |
| Distributable reserves | 133 | €63,400 | €85,300 | +€21,900 | +34.5% |
| Profit (loss) carried forward | 14 | €22 | €61 | +€39 | +177% |
| Investment grants | 15 | €52,828 | €49,881 | -€2,946 | -5.6% |
| Amounts payable | 17/49 | €579,585 | €611,166 | +€31,582 | +5.4% |
| Amounts payable after more than one year | 17 | €534,488 | €558,114 | +€23,627 | +4.4% |
| Financial debts | 170/4 | €389,198 | €351,234 | -€37,964 | -9.8% |
| Other amounts payable | 178/9 | €145,290 | €206,880 | +€61,590 | +42.4% |
| Amounts payable within one year | 42/48 | €41,770 | €49,728 | +€7,958 | +19.1% |
| Current portion of amounts payable after more than one year | 42 | €37,006 | €37,964 | +€957 | +2.6% |
| Taxes, remuneration and social security | 45 | €4,764 | €0 | -€4,764 | -100% |
| Taxes | 450/3 | €4,764 | €0 | -€4,764 | -100% |
| Other amounts payable | 47/48 | - | €11,765 | +€11,765 | |
| Accrued charges and deferred income | 492/3 | €3,327 | €3,324 | -€3 | -0.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,231 | €40,572 | +€10,341 | +34.2% |
| Other operating charges | 640/8 | €4,781 | €4,875 | +€94 | +2.0% |
| Gross operating margin | 9900 | €86,506 | €95,085 | +€8,579 | +9.9% |
| Operating profit (loss) | 9901 | €51,494 | €49,637 | -€1,857 | -3.6% |
| Financial income | 75/76B | €2,946 | €2,946 | = | 0.0% |
| Recurring financial income | 75 | €2,946 | €2,946 | = | 0.0% |
| Financial charges | 65/66B | €10,088 | €11,050 | +€961 | +9.5% |
| Recurring financial charges | 65 | €10,088 | €11,050 | +€961 | +9.5% |
| Profit (loss) for the period before taxes | 9903 | €44,352 | €41,534 | -€2,818 | -6.4% |
| Income taxes | 67/77 | €4,764 | €7,830 | +€3,067 | +64.4% |
| Profit (loss) for the period | 9904 | €39,588 | €33,703 | -€5,885 | -14.9% |
| Profit (loss) for the period to be appropriated | 9905 | €39,588 | €33,703 | -€5,885 | -14.9% |
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 27 October 2026 via checked.be.