FG PATRIMOINE: 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.
FG PATRIMOINE
Largest movements
- Cash +€8,740
up €8,740 (+6.9%), from €125,849 to €134,590
mainly Net result for the year (+€103,347) and Tax, wage and social debts (+€7,103)
- Receivables within one year -€3,900
down €3,900 (-100%), from €3,900 to €0
- Tax, wage and social debts +€7,103
up €7,103 (+177%), from €4,017 to €11,120
of which Taxes: +€7,100
- Profit (loss) carried forward -€6,653
down €6,653 (-60.5%), from €10,999 to €4,345
- Other debts +€4,118
up €4,118 (+3.8%), from €107,920 to €112,038
- Financial charges -€96,244
down €96,244 (-99.3%), from €96,879 to €635
of which Non-recurring financial charges: -€95,977
- Gross operating margin +€37,286
up €37,286 (+37.0%), from €100,900 to €138,186
- Taxes +€10,941
up €10,941 (+52.1%), from €20,996 to €31,937
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 | €133,655 | €138,082 | +€4,427 | +3.3% |
| Formation expenses | 20 | €339 | €0 | -€339 | -100% |
| Fixed assets | 21/28 | €2,896 | €2,909 | +€13 | +0.4% |
| Tangible fixed assets | 22/27 | €1,596 | €1,609 | +€13 | +0.8% |
| Furniture and vehicles | 24 | €1,596 | €1,609 | +€13 | +0.8% |
| Financial fixed assets | 28 | €1,300 | €1,300 | = | 0.0% |
| Current assets | 29/58 | €130,420 | €135,173 | +€4,754 | +3.6% |
| Amounts receivable within one year | 40/41 | €3,900 | €0 | -€3,900 | -100% |
| Other amounts receivable | 41 | €3,900 | €0 | -€3,900 | -100% |
| Cash at bank and in hand | 54/58 | €125,849 | €134,590 | +€8,740 | +6.9% |
| Deferred charges and accrued income | 490/1 | €670 | €584 | -€87 | -12.9% |
| Total equity and liabilities | 10/49 | €133,655 | €138,082 | +€4,427 | +3.3% |
| Equity | 10/15 | €12,999 | €6,345 | -€6,653 | -51.2% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,999 | €4,345 | -€6,653 | -60.5% |
| Amounts payable | 17/49 | €120,656 | €131,737 | +€11,080 | +9.2% |
| Amounts payable within one year | 42/48 | €120,656 | €131,737 | +€11,080 | +9.2% |
| Current portion of amounts payable after more than one year | 42 | €8,450 | €8,403 | -€46 | -0.5% |
| Trade debts | 44 | €269 | €175 | -€94 | -35.1% |
| Suppliers | 440/4 | €269 | €175 | -€94 | -35.1% |
| Taxes, remuneration and social security | 45 | €4,017 | €11,120 | +€7,103 | +177% |
| Taxes | 450/3 | €1,667 | €8,767 | +€7,100 | +426% |
| Remuneration and social security | 454/9 | €2,350 | €2,353 | +€3 | +0.1% |
| Other amounts payable | 47/48 | €107,920 | €112,038 | +€4,118 | +3.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,478 | €1,739 | +€261 | +17.7% |
| Other operating charges | 640/8 | €507 | €528 | +€21 | +4.2% |
| Gross operating margin | 9900 | €100,900 | €138,186 | +€37,286 | +37.0% |
| Operating profit (loss) | 9901 | €98,916 | €135,919 | +€37,003 | +37.4% |
| Financial income | 75/76B | €0 | - | = | |
| Recurring financial income | 75 | €0 | - | = | |
| Financial charges | 65/66B | €96,879 | €635 | -€96,244 | -99.3% |
| Recurring financial charges | 65 | €903 | €635 | -€267 | -29.6% |
| Non-recurring financial charges | 66B | €95,977 | - | -€95,977 | |
| Profit (loss) for the period before taxes | 9903 | €2,037 | €135,284 | +€133,247 | +6,543% |
| Income taxes | 67/77 | €20,996 | €31,937 | +€10,941 | +52.1% |
| Profit (loss) for the period | 9904 | -€18,959 | €103,347 | +€122,306 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,959 | €103,347 | +€122,306 |
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 27 October 2026 via checked.be.