PATENTALES: 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.
PATENTALES
Largest movements
- Tangible fixed assets +€155,464
up €155,464 (+46.7%), from €333,015 to €488,479
of which Land and buildings: +€148,066
- Cash -€29,186
down €29,186 (-26.2%), from €111,354 to €82,168
mainly Investment in fixed assets (net) (-€171,933) and Other debts (-€48,806)
- Reserves +€78,600
up €78,600 (+114%), from €68,659 to €147,259
- Debts after one year +€54,510
up €54,510 (+17.7%), from €308,349 to €362,859
- Other debts -€48,806
down €48,806 (-100%), from €48,806 to €0
- Tax, wage and social debts +€19,919
up €19,919 (+87.0%), from €22,890 to €42,809
of which Taxes: +€19,448
- Trade debts +€19,260
up €19,260 (+84.4%), from €22,831 to €42,091
- Gross operating margin +€60,479
up €60,479 (+75.0%), from €80,590 to €141,068
- Taxes +€8,646
up €8,646 (+53.0%), from €16,313 to €24,959
- Depreciation +€5,511
up €5,511 (+50.3%), from €10,959 to €16,469
- Financial charges +€4,218
up €4,218 (+28.3%), from €14,881 to €19,099
- Staff costs +€4,082
new in 2025: €4,082
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 | €494,543 | €622,893 | +€128,350 | +26.0% |
| Fixed assets | 21/28 | €333,064 | €488,528 | +€155,464 | +46.7% |
| Tangible fixed assets | 22/27 | €333,015 | €488,479 | +€155,464 | +46.7% |
| Land and buildings | 22 | €320,703 | €468,769 | +€148,066 | +46.2% |
| Furniture and vehicles | 24 | €7,141 | €15,157 | +€8,016 | +112% |
| Other tangible fixed assets | 26 | €5,171 | €4,554 | -€618 | -11.9% |
| Financial fixed assets | 28 | €48 | €48 | = | 0.0% |
| Current assets | 29/58 | €161,479 | €134,366 | -€27,114 | -16.8% |
| Amounts receivable within one year | 40/41 | €47,894 | €50,331 | +€2,436 | +5.1% |
| Trade receivables | 40 | €40,281 | €21,182 | -€19,099 | -47.4% |
| Other amounts receivable | 41 | €7,613 | €29,149 | +€21,535 | +283% |
| Cash at bank and in hand | 54/58 | €111,354 | €82,168 | -€29,186 | -26.2% |
| Deferred charges and accrued income | 490/1 | €2,231 | €1,867 | -€364 | -16.3% |
| Total equity and liabilities | 10/49 | €494,543 | €622,893 | +€128,350 | +26.0% |
| Equity | 10/15 | €78,659 | €157,259 | +€78,600 | +99.9% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €68,659 | €147,259 | +€78,600 | +114% |
| Distributable reserves | 133 | €68,659 | €147,259 | +€78,600 | +114% |
| Amounts payable | 17/49 | €415,884 | €465,635 | +€49,751 | +12.0% |
| Amounts payable after more than one year | 17 | €308,349 | €362,859 | +€54,510 | +17.7% |
| Financial debts | 170/4 | €308,349 | €362,859 | +€54,510 | +17.7% |
| Amounts payable within one year | 42/48 | €104,892 | €99,196 | -€5,696 | -5.4% |
| Current portion of amounts payable after more than one year | 42 | €10,365 | €14,296 | +€3,932 | +37.9% |
| Trade debts | 44 | €22,831 | €42,091 | +€19,260 | +84.4% |
| Suppliers | 440/4 | €22,831 | €42,091 | +€19,260 | +84.4% |
| Taxes, remuneration and social security | 45 | €22,890 | €42,809 | +€19,919 | +87.0% |
| Taxes | 450/3 | €21,980 | €41,428 | +€19,448 | +88.5% |
| Remuneration and social security | 454/9 | €911 | €1,381 | +€471 | +51.7% |
| Other amounts payable | 47/48 | €48,806 | €0 | -€48,806 | -100% |
| Accrued charges and deferred income | 492/3 | €2,643 | €3,579 | +€936 | +35.4% |
| Remuneration, social security and pensions | 62 | - | €4,082 | +€4,082 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,959 | €16,469 | +€5,511 | +50.3% |
| Other operating charges | 640/8 | €1,005 | €836 | -€168 | -16.8% |
| Gross operating margin | 9900 | €80,590 | €141,068 | +€60,479 | +75.0% |
| Operating profit (loss) | 9901 | €68,626 | €119,681 | +€51,055 | +74.4% |
| Financial income | 75/76B | €1,273 | €2,977 | +€1,704 | +134% |
| Recurring financial income | 75 | €1,273 | €2,977 | +€1,704 | +134% |
| Financial charges | 65/66B | €14,881 | €19,099 | +€4,218 | +28.3% |
| Recurring financial charges | 65 | €14,881 | €19,099 | +€4,218 | +28.3% |
| Profit (loss) for the period before taxes | 9903 | €55,018 | €103,559 | +€48,541 | +88.2% |
| Income taxes | 67/77 | €16,313 | €24,959 | +€8,646 | +53.0% |
| Profit (loss) for the period | 9904 | €38,705 | €78,600 | +€39,894 | +103% |
| Profit (loss) for the period to be appropriated | 9905 | €38,705 | €78,600 | +€39,894 | +103% |
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 31 October 2026 via checked.be.