PATER PATRIAE: 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.
What changed
PATER PATRIAE
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€1.9m
2024 · -€120,027+€2.0m
Equity
€2.3m
2024 · €443,696+€1.9m
Cash
€3,588
2024 · €14,544-€10,956
Balance sheet total
€2.7m
2024 · €781,965+€1.9m
Largest movements
Assets
- Financial fixed assets +€1.9m
up €1.9m (+270%), from €700,000 to €2.6m
Equity and liabilities
- Profit (loss) carried forward +€1.9m
up €1.9m (+94.9%), from -€2.0m to -€102,317
Income statement
- Financial income +€1.9m
up €1.9m (+1,242,438%), from €152 to €1.9m
of which Non-recurring financial income: +€1.9m
- Financial charges -€116,323
down €116,323 (-95.4%), from €121,871 to €5,548
- Services and other goods -€3,900
down €3,900 (-8.8%), from €44,525 to €40,625
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.
Result 2024
-€120,027
Services and other goods
+€3,900
Other operating charges
+€357
Other operating items
+€5,683
Financial income
+€1.9m
Financial charges
+€116,323
Taxes
+€315
Result 2025
€1.9m
raises the resultnot broken down further in the accounts
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.
From operations
+€1.9m
Investment
-€1.9m
Financing
€0
Cash 2024
€14,544
From operations (derived)
+€1.9m
Net result for the year
+€1.9m
Receivables within one year
-€19,368
Deferred charges and accrued income
+€6,270
Smaller working-capital items
-€4,281
Investment (derived)
-€1.9m
Investment in fixed assets (net)
-€1.9m
Cash 2025
€3,588
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €781,965 | €2,674,107 | +€1.9m | +242% |
| Fixed assets | 21/28 | €700,000 | €2,590,000 | +€1.9m | +270% |
| Financial fixed assets | 28 | €700,000 | €2,590,000 | +€1.9m | +270% |
| Affiliated companies | 280/1 | €700,000 | €2,590,000 | +€1.9m | +270% |
| Participating interests | 280 | €700,000 | €2,590,000 | +€1.9m | +270% |
| Current assets | 29/58 | €81,965 | €84,107 | +€2,142 | +2.6% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €58,080 | €77,448 | +€19,368 | +33.3% |
| Trade receivables | 40 | €58,080 | €77,448 | +€19,368 | +33.3% |
| Cash at bank and in hand | 54/58 | €14,544 | €3,588 | -€10,956 | -75.3% |
| Deferred charges and accrued income | 490/1 | €9,341 | €3,071 | -€6,270 | -67.1% |
| Total equity and liabilities | 10/49 | €781,965 | €2,674,107 | +€1.9m | +242% |
| Equity | 10/15 | €443,696 | €2,340,119 | +€1.9m | +427% |
| Contributions | 10/11 | €2,442,436 | €2,442,436 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€1,998,740 | -€102,317 | +€1.9m | +94.9% |
| Amounts payable | 17/49 | €338,269 | €333,988 | -€4,281 | -1.3% |
| Amounts payable after more than one year | 17 | €300,000 | €300,000 | = | 0.0% |
| Other amounts payable | 178/9 | €300,000 | €300,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €36,769 | €32,488 | -€4,281 | -11.6% |
| Trade debts | 44 | €27,821 | €23,425 | -€4,397 | -15.8% |
| Suppliers | 440/4 | €27,821 | €23,425 | -€4,397 | -15.8% |
| Taxes, remuneration and social security | 45 | €8,948 | €9,063 | +€115 | +1.3% |
| Taxes | 450/3 | €8,948 | €9,063 | +€115 | +1.3% |
| Accrued charges and deferred income | 492/3 | €1,500 | €1,500 | = | 0.0% |
| Operating income | 70/76A | €48,000 | €53,683 | +€5,683 | +11.8% |
| Turnover | 70 | €48,000 | €48,000 | = | 0.0% |
| Non-recurring operating income | 76A | - | €5,683 | +€5,683 | |
| Operating charges | 60/66A | €45,994 | €41,736 | -€4,257 | -9.3% |
| Services and other goods | 61 | €44,525 | €40,625 | -€3,900 | -8.8% |
| Other operating charges | 640/8 | €1,469 | €1,112 | -€357 | -24.3% |
| Operating profit (loss) | 9901 | €2,006 | €11,947 | +€9,940 | +495% |
| Financial income | 75/76B | €152 | €1,890,025 | +€1.9m | +1,242,438% |
| Recurring financial income | 75 | €152 | €25 | -€127 | -83.6% |
| Income from financial fixed assets | 750 | €8 | €0 | -€8 | -100% |
| Income from current assets | 751 | €144 | €25 | -€119 | -82.7% |
| Other financial income | 752/9 | €0 | €0 | -€0 | -100% |
| Non-recurring financial income | 76B | - | €1,890,000 | +€1.9m | |
| Financial charges | 65/66B | €121,871 | €5,548 | -€116,323 | -95.4% |
| Recurring financial charges | 65 | €121,871 | €5,548 | -€116,323 | -95.4% |
| Debt charges | 650 | €1,500 | €5,100 | +€3,600 | +240% |
| Other financial charges | 652/9 | €120,371 | €448 | -€119,923 | -99.6% |
| Profit (loss) for the period before taxes | 9903 | -€119,713 | €1,896,423 | +€2.0m | |
| Income taxes | 67/77 | €315 | €0 | -€315 | -100% |
| Taxes | 670/3 | €315 | €0 | -€315 | -100% |
| Profit (loss) for the period | 9904 | -€120,027 | €1,896,423 | +€2.0m | |
| Profit (loss) for the period to be appropriated | 9905 | -€120,027 | €1,896,423 | +€2.0m |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.