PATERNOSTRE: 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.
PATERNOSTRE
Largest movements
- Cash +€22,119
up €22,119 (+49.0%), from €45,099 to €67,218
mainly Net result for the year (+€29,280) and Other debts (+€20,282)
- Receivables within one year +€2,660
up €2,660 (+32.9%), from €8,090 to €10,751
of which Trade receivables: +€4,160
- Other debts +€20,282
up €20,282 (+223.7%), from €9,068 to €29,349
- Tax, wage and social debts +€2,379
up €2,379 (+24.1%), from €9,854 to €12,233
- Trade debts +€1,130
up €1,130 (+80.5%), from €1,405 to €2,535
- Gross operating margin +€24,824
up €24,824 (+184.7%), from €13,440 to €38,264
- Taxes +€4,261
up €4,261 (+123.7%), from €3,444 to €7,706
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 | €53,898 | €77,969 | +€24,070 | +44.7% |
| Fixed assets | 21/28 | €709 | - | -€709 | |
| Tangible fixed assets | 22/27 | €709 | - | -€709 | |
| Furniture and vehicles | 24 | €709 | - | -€709 | |
| Current assets | 29/58 | €53,189 | €77,969 | +€24,780 | +46.6% |
| Amounts receivable within one year | 40/41 | €8,090 | €10,751 | +€2,660 | +32.9% |
| Trade receivables | 40 | €6,590 | €10,751 | +€4,160 | +63.1% |
| Other amounts receivable | 41 | €1,500 | - | -€1,500 | |
| Cash at bank and in hand | 54/58 | €45,099 | €67,218 | +€22,119 | +49.0% |
| Total equity and liabilities | 10/49 | €53,898 | €77,969 | +€24,070 | +44.7% |
| Equity | 10/15 | €33,571 | €33,851 | +€280 | +0.8% |
| Contributions | 10/11 | €13,100 | €13,100 | = | 0.0% |
| Reserves | 13 | €20,350 | €20,350 | = | 0.0% |
| Tax-exempt reserves | 132 | €4,590 | €4,590 | = | 0.0% |
| Distributable reserves | 133 | €15,760 | €15,760 | = | 0.0% |
| Profit (loss) carried forward | 14 | €121 | €401 | +€280 | +231.1% |
| Amounts payable | 17/49 | €20,327 | €44,118 | +€23,791 | +117.0% |
| Amounts payable within one year | 42/48 | €20,327 | €44,118 | +€23,791 | +117.0% |
| Trade debts | 44 | €1,405 | €2,535 | +€1,130 | +80.5% |
| Suppliers | 440/4 | €1,405 | €2,535 | +€1,130 | +80.5% |
| Taxes, remuneration and social security | 45 | €9,854 | €12,233 | +€2,379 | +24.1% |
| Taxes | 450/3 | €9,854 | €12,233 | +€2,379 | +24.1% |
| Other amounts payable | 47/48 | €9,068 | €29,349 | +€20,282 | +223.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €389 | €709 | +€320 | +82.2% |
| Other operating charges | 640/8 | €845 | €465 | -€380 | -44.9% |
| Gross operating margin | 9900 | €13,440 | €38,264 | +€24,824 | +184.7% |
| Operating profit (loss) | 9901 | €12,206 | €37,089 | +€24,884 | +203.9% |
| Financial income | 75/76B | €3 | €8 | +€5 | +141.6% |
| Recurring financial income | 75 | €3 | €8 | +€5 | +141.6% |
| Financial charges | 65/66B | €110 | €112 | +€2 | +1.7% |
| Recurring financial charges | 65 | €110 | €112 | +€2 | +1.7% |
| Profit (loss) for the period before taxes | 9903 | €12,099 | €36,985 | +€24,886 | +205.7% |
| Income taxes | 67/77 | €3,444 | €7,706 | +€4,261 | +123.7% |
| Profit (loss) for the period | 9904 | €8,655 | €29,280 | +€20,625 | +238.3% |
| Profit (loss) for the period to be appropriated | 9905 | €8,655 | €29,280 | +€20,625 | +238.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.