PATENTIT: what changed
Two fiscal 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.
PATENTIT
Largest movements
- Tangible fixed assets +€514,460
up €514,460 (+667.2%), from €77,109 to €591,569
of which Land and buildings: +€512,032
- Cash -€34,972
down €34,972 (-91.5%), from €38,207 to €3,235
mainly Investment in fixed assets (net) (-€540,667) and Net result for the year (-€73,252)
- Receivables within one year -€16,706
down €16,706 (-73.8%), from €22,643 to €5,937
of which Other amounts receivable: -€20,645
- Receivables after one year -€12,000
down €12,000 (-6.0%), from €200,000 to €188,000
of which Other amounts receivable: -€122,000
- Revaluation surpluses +€525,000
new in 2025: €525,000
- Profit (loss) carried forward -€73,252
down €73,252 (-778.7%), from -€9,407 to -€82,659
- Debts after one year -€31,187
down €31,187 (-18.7%), from €167,217 to €136,030
- Trade debts +€29,743
up €29,743 (+2954.0%), from €1,007 to €30,750
- Gross operating margin -€70,244
down €70,244, from €26,215 to -€44,029
- Other operating charges -€4,016
down €4,016 (-65.2%), from €6,164 to €2,148
- Financial income +€2,023
up €2,023 (+175.8%), from €1,151 to €3,173
- Taxes +€1,356
up €1,356 (+1011.3%), from €134 to €1,490
- Depreciation -€1,163
down €1,163 (-4.2%), from €27,370 to €26,207
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.
Cash bridge derived
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 | €338,348 | €789,373 | +€451,024 | +133.3% |
| Fixed assets | 21/28 | €77,109 | €591,569 | +€514,460 | +667.2% |
| Tangible fixed assets | 22/27 | €77,109 | €591,569 | +€514,460 | +667.2% |
| Land and buildings | 22 | €74,041 | €586,072 | +€512,032 | +691.6% |
| Furniture and vehicles | 24 | €3,069 | €5,497 | +€2,428 | +79.1% |
| Current assets | 29/58 | €261,239 | €197,804 | -€63,435 | -24.3% |
| Amounts receivable after more than one year | 29 | €200,000 | €188,000 | -€12,000 | -6.0% |
| Trade receivables | 290 | - | €110,000 | +€110,000 | |
| Other amounts receivable | 291 | €200,000 | €78,000 | -€122,000 | -61.0% |
| Amounts receivable within one year | 40/41 | €22,643 | €5,937 | -€16,706 | -73.8% |
| Trade receivables | 40 | €1,456 | €5,395 | +€3,939 | +270.6% |
| Other amounts receivable | 41 | €21,187 | €542 | -€20,645 | -97.4% |
| Cash at bank and in hand | 54/58 | €38,207 | €3,235 | -€34,972 | -91.5% |
| Deferred charges and accrued income | 490/1 | €389 | €632 | +€243 | +62.5% |
| Total equity and liabilities | 10/49 | €338,348 | €789,373 | +€451,024 | +133.3% |
| Equity | 10/15 | €137,259 | €589,007 | +€451,748 | +329.1% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Revaluation surpluses | 12 | - | €525,000 | +€525,000 | |
| Reserves | 13 | €136,666 | €136,666 | = | 0.0% |
| Non-distributable reserves | 130/1 | €5,783 | €5,783 | = | 0.0% |
| Reserves not available under the articles | 1311 | €5,783 | €5,783 | = | 0.0% |
| Distributable reserves | 133 | €130,884 | €130,884 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,407 | -€82,659 | -€73,252 | -778.7% |
| Amounts payable | 17/49 | €201,089 | €200,365 | -€724 | -0.4% |
| Amounts payable after more than one year | 17 | €167,217 | €136,030 | -€31,187 | -18.7% |
| Financial debts | 170/4 | €167,217 | €136,030 | -€31,187 | -18.7% |
| Amounts payable within one year | 42/48 | €33,872 | €64,335 | +€30,463 | +89.9% |
| Current portion of amounts payable after more than one year | 42 | €32,698 | €31,187 | -€1,511 | -4.6% |
| Trade debts | 44 | €1,007 | €30,750 | +€29,743 | +2954.0% |
| Suppliers | 440/4 | €1,007 | €30,750 | +€29,743 | +2954.0% |
| Taxes, remuneration and social security | 45 | €167 | €426 | +€259 | +155.5% |
| Taxes | 450/3 | €167 | €426 | +€259 | +155.5% |
| Other amounts payable | 47/48 | - | €1,972 | +€1,972 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €27,370 | €26,207 | -€1,163 | -4.2% |
| Other operating charges | 640/8 | €6,164 | €2,148 | -€4,016 | -65.2% |
| Gross operating margin | 9900 | €26,215 | -€44,029 | -€70,244 | |
| Operating profit (loss) | 9901 | -€7,319 | -€72,384 | -€65,065 | -889.0% |
| Financial income | 75/76B | €1,151 | €3,173 | +€2,023 | +175.8% |
| Recurring financial income | 75 | €1,151 | €3,173 | +€2,023 | +175.8% |
| Financial charges | 65/66B | €3,323 | €2,551 | -€773 | -23.2% |
| Recurring financial charges | 65 | €3,323 | €2,551 | -€773 | -23.2% |
| Profit (loss) for the period before taxes | 9903 | -€9,492 | -€71,762 | -€62,270 | -656.0% |
| Income taxes | 67/77 | €134 | €1,490 | +€1,356 | +1011.3% |
| Profit (loss) for the period | 9904 | -€9,626 | -€73,252 | -€63,626 | -661.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€9,626 | -€73,252 | -€63,626 | -661.0% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.