PaterGrus: 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.
PaterGrus
Largest movements
- Receivables within one year +€33,377
up €33,377 (+83.9%), from €39,773 to €73,150
of which Trade receivables: +€33,561
- Tangible fixed assets -€12,684
down €12,684 (-10.7%), from €118,818 to €106,134
of which Land and buildings: -€9,765
- Cash -€9,479
down €9,479 (-64.4%), from €14,717 to €5,238
mainly Receivables within one year (-€33,377) and Net result for the year (-€19,029)
- Deferred charges and accrued income -€2,403
down €2,403 (-71.0%), from €3,386 to €983
- Other debts +€39,035
up €39,035 (+95.8%), from €40,752 to €79,787
- Profit (loss) carried forward -€19,029
down €19,029 (-108%), from -€17,618 to -€36,647
- Debts after one year -€10,930
down €10,930 (-22.1%), from €49,484 to €38,554
- Financial income -€2,287
down €2,287 (-99.3%), from €2,302 to €15
- Gross operating margin -€1,997
down €1,997 (-43.0%), from €4,639 to €2,642
- Depreciation -€1,593
down €1,593 (-11.2%), from €14,277 to €12,684
- Other operating charges +€1,449
up €1,449 (+141%), from €1,026 to €2,475
- Financial charges +€92
up €92 (+1.6%), from €5,902 to €5,995
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 | €176,694 | €185,505 | +€8,811 | +5.0% |
| Fixed assets | 21/28 | €118,818 | €106,134 | -€12,684 | -10.7% |
| Tangible fixed assets | 22/27 | €118,818 | €106,134 | -€12,684 | -10.7% |
| Land and buildings | 22 | €110,955 | €101,190 | -€9,765 | -8.8% |
| Plant, machinery and equipment | 23 | €6,016 | €4,412 | -€1,604 | -26.7% |
| Furniture and vehicles | 24 | €1,847 | €532 | -€1,315 | -71.2% |
| Current assets | 29/58 | €57,876 | €79,371 | +€21,495 | +37.1% |
| Amounts receivable within one year | 40/41 | €39,773 | €73,150 | +€33,377 | +83.9% |
| Trade receivables | 40 | €39,054 | €72,615 | +€33,561 | +85.9% |
| Other amounts receivable | 41 | €719 | €535 | -€184 | -25.6% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €14,717 | €5,238 | -€9,479 | -64.4% |
| Deferred charges and accrued income | 490/1 | €3,386 | €983 | -€2,403 | -71.0% |
| Total equity and liabilities | 10/49 | €176,694 | €185,505 | +€8,811 | +5.0% |
| Equity | 10/15 | €63,323 | €44,294 | -€19,029 | -30.1% |
| Contributions | 10/11 | €19,000 | €19,000 | = | 0.0% |
| Reserves | 13 | €61,941 | €61,941 | = | 0.0% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Distributable reserves | 133 | €61,941 | €61,941 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€17,618 | -€36,647 | -€19,029 | -108% |
| Amounts payable | 17/49 | €113,371 | €141,211 | +€27,840 | +24.6% |
| Amounts payable after more than one year | 17 | €49,484 | €38,554 | -€10,930 | -22.1% |
| Financial debts | 170/4 | €49,484 | €38,554 | -€10,930 | -22.1% |
| Amounts payable within one year | 42/48 | €63,887 | €102,657 | +€38,770 | +60.7% |
| Current portion of amounts payable after more than one year | 42 | €18,150 | €18,430 | +€280 | +1.5% |
| Financial debts | 43 | €76 | €0 | -€76 | -100% |
| Credit institutions | 430/8 | €76 | €0 | -€76 | -100% |
| Trade debts | 44 | €2,775 | €3,469 | +€693 | +25.0% |
| Suppliers | 440/4 | €2,775 | €3,469 | +€693 | +25.0% |
| Taxes, remuneration and social security | 45 | €2,133 | €971 | -€1,162 | -54.5% |
| Taxes | 450/3 | €2,133 | €971 | -€1,162 | -54.5% |
| Other amounts payable | 47/48 | €40,752 | €79,787 | +€39,035 | +95.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,277 | €12,684 | -€1,593 | -11.2% |
| Other operating charges | 640/8 | €1,026 | €2,475 | +€1,449 | +141% |
| Gross operating margin | 9900 | €4,639 | €2,642 | -€1,997 | -43.0% |
| Operating profit (loss) | 9901 | -€10,664 | -€12,517 | -€1,853 | -17.4% |
| Financial income | 75/76B | €2,302 | €15 | -€2,287 | -99.3% |
| Recurring financial income | 75 | €2,302 | €15 | -€2,287 | -99.3% |
| Financial charges | 65/66B | €5,902 | €5,995 | +€92 | +1.6% |
| Recurring financial charges | 65 | €5,902 | €5,995 | +€92 | +1.6% |
| Profit (loss) for the period before taxes | 9903 | -€14,265 | -€18,497 | -€4,232 | -29.7% |
| Income taxes | 67/77 | €460 | €533 | +€73 | +15.9% |
| Profit (loss) for the period | 9904 | -€14,724 | -€19,029 | -€4,305 | -29.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€14,724 | -€19,029 | -€4,305 | -29.2% |
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 19 October 2026 via checked.be.