FEYS - PATTYN: 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.
FEYS - PATTYN
Largest movements
- Tangible fixed assets -€174,092
down €174,092 (-8.5%), from €2.1m to €1.9m
of which Land and buildings: -€161,398
- Cash +€58,644
up €58,644 (+27.9%), from €210,498 to €269,142
mainly Other debts (+€236,921) and Depreciation (+€197,868)
- Other debts +€236,921
up €236,921 (+5,573%), from €4,251 to €241,172
- Reserves -€211,737
down €211,737 (-13.7%), from €1.5m to €1.3m
- Debts after one year -€146,745
down €146,745 (-27.2%), from €538,910 to €392,165
- Gross operating margin +€92,145
up €92,145 (+51.7%), from €178,131 to €270,276
- Other operating charges -€5,414
down €5,414 (-15.4%), from €35,196 to €29,782
- Financial income -€4,711
no longer reported in 2025 (was €4,711)
- Depreciation +€4,297
up €4,297 (+2.2%), from €193,572 to €197,868
- Financial charges +€4,164
up €4,164 (+23.7%), from €17,540 to €21,704
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 | €2,318,392 | €2,202,277 | -€116,115 | -5.0% |
| Fixed assets | 21/28 | €2,051,297 | €1,877,206 | -€174,092 | -8.5% |
| Tangible fixed assets | 22/27 | €2,051,297 | €1,877,206 | -€174,092 | -8.5% |
| Land and buildings | 22 | €2,001,410 | €1,840,011 | -€161,398 | -8.1% |
| Plant, machinery and equipment | 23 | €7,350 | €5,450 | -€1,900 | -25.8% |
| Furniture and vehicles | 24 | €42,537 | €31,744 | -€10,793 | -25.4% |
| Current assets | 29/58 | €267,095 | €325,071 | +€57,977 | +21.7% |
| Amounts receivable within one year | 40/41 | €45,908 | €40,598 | -€5,310 | -11.6% |
| Trade receivables | 40 | €33,657 | €40,598 | +€6,941 | +20.6% |
| Other amounts receivable | 41 | €12,251 | - | -€12,251 | |
| Cash at bank and in hand | 54/58 | €210,498 | €269,142 | +€58,644 | +27.9% |
| Deferred charges and accrued income | 490/1 | €10,689 | €15,331 | +€4,643 | +43.4% |
| Total equity and liabilities | 10/49 | €2,318,392 | €2,202,277 | -€116,115 | -5.0% |
| Equity | 10/15 | €1,597,200 | €1,385,463 | -€211,737 | -13.3% |
| Contributions | 10/11 | €53,450 | €53,450 | = | 0.0% |
| Reserves | 13 | €1,543,750 | €1,332,013 | -€211,737 | -13.7% |
| Distributable reserves | 133 | €1,543,750 | €1,332,013 | -€211,737 | -13.7% |
| Amounts payable | 17/49 | €721,191 | €816,814 | +€95,622 | +13.3% |
| Amounts payable after more than one year | 17 | €538,910 | €392,165 | -€146,745 | -27.2% |
| Financial debts | 170/4 | €538,910 | €392,165 | -€146,745 | -27.2% |
| Amounts payable within one year | 42/48 | €182,281 | €424,649 | +€242,367 | +133% |
| Current portion of amounts payable after more than one year | 42 | €146,745 | €146,745 | +€0 | 0.0% |
| Trade debts | 44 | €10,828 | €2,962 | -€7,865 | -72.6% |
| Suppliers | 440/4 | €10,828 | €2,962 | -€7,865 | -72.6% |
| Taxes, remuneration and social security | 45 | €20,458 | €33,770 | +€13,312 | +65.1% |
| Taxes | 450/3 | €20,458 | €30,208 | +€9,750 | +47.7% |
| Remuneration and social security | 454/9 | - | €3,561 | +€3,561 | |
| Other amounts payable | 47/48 | €4,251 | €241,172 | +€236,921 | +5,573% |
| Remuneration, social security and pensions | 62 | €3,528 | €3,514 | -€14 | -0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €193,572 | €197,868 | +€4,297 | +2.2% |
| Other operating charges | 640/8 | €35,196 | €29,782 | -€5,414 | -15.4% |
| Gross operating margin | 9900 | €178,131 | €270,276 | +€92,145 | +51.7% |
| Operating profit (loss) | 9901 | -€54,165 | €39,111 | +€93,276 | |
| Financial income | 75/76B | €4,711 | - | -€4,711 | |
| Recurring financial income | 75 | €4,711 | - | -€4,711 | |
| Financial charges | 65/66B | €17,540 | €21,704 | +€4,164 | +23.7% |
| Recurring financial charges | 65 | €17,540 | €21,704 | +€4,164 | +23.7% |
| Profit (loss) for the period before taxes | 9903 | -€66,994 | €17,407 | +€84,401 | |
| Income taxes | 67/77 | €276 | €1,883 | +€1,607 | +583% |
| Profit (loss) for the period | 9904 | -€67,270 | €15,524 | +€82,793 | |
| Profit (loss) for the period to be appropriated | 9905 | -€67,270 | €15,524 | +€82,793 |
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 17 October 2026 via checked.be.