PATHOMIS: 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.
PATHOMIS
Largest movements
- Tangible fixed assets -€23,896
down €23,896 (-3.2%), from €745,241 to €721,345
of which Land and buildings: -€23,877
- Other debts -€30,738
down €30,738 (-12.2%), from €252,472 to €221,735
- Financial charges -€16,809
down €16,809 (-67.3%), from €24,977 to €8,168
- Gross operating margin -€1,887
down €1,887 (-4.6%), from €40,609 to €38,722
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 | €750,884 | €723,015 | -€27,869 | -3.7% |
| Fixed assets | 21/28 | €745,241 | €721,345 | -€23,896 | -3.2% |
| Tangible fixed assets | 22/27 | €745,241 | €721,345 | -€23,896 | -3.2% |
| Land and buildings | 22 | €745,222 | €721,345 | -€23,877 | -3.2% |
| Furniture and vehicles | 24 | €19 | - | -€19 | |
| Current assets | 29/58 | €5,643 | €1,670 | -€3,973 | -70.4% |
| Amounts receivable within one year | 40/41 | €1,100 | - | -€1,100 | |
| Other amounts receivable | 41 | €1,100 | - | -€1,100 | |
| Cash at bank and in hand | 54/58 | €4,419 | €1,544 | -€2,874 | -65.0% |
| Deferred charges and accrued income | 490/1 | €125 | €125 | +€1 | +0.7% |
| Total equity and liabilities | 10/49 | €750,884 | €723,015 | -€27,869 | -3.7% |
| Equity | 10/15 | €172,269 | €176,225 | +€3,956 | +2.3% |
| Contributions | 10/11 | €250,000 | €250,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€77,731 | -€73,775 | +€3,956 | +5.1% |
| Amounts payable | 17/49 | €578,615 | €546,789 | -€31,825 | -5.5% |
| Amounts payable after more than one year | 17 | €281,004 | €278,027 | -€2,977 | -1.1% |
| Financial debts | 170/4 | €281,004 | €278,027 | -€2,977 | -1.1% |
| Amounts payable within one year | 42/48 | €297,508 | €268,552 | -€28,955 | -9.7% |
| Current portion of amounts payable after more than one year | 42 | €39,462 | €46,778 | +€7,316 | +18.5% |
| Trade debts | 44 | €35 | €40 | +€5 | +14.2% |
| Suppliers | 440/4 | €35 | €40 | +€5 | +14.2% |
| Taxes, remuneration and social security | 45 | €5,539 | - | -€5,539 | |
| Taxes | 450/3 | €5,539 | - | -€5,539 | |
| Other amounts payable | 47/48 | €252,472 | €221,735 | -€30,738 | -12.2% |
| Accrued charges and deferred income | 492/3 | €103 | €210 | +€107 | +103.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,211 | €23,896 | -€315 | -1.3% |
| Other operating charges | 640/8 | €2,620 | €2,702 | +€82 | +3.1% |
| Gross operating margin | 9900 | €40,609 | €38,722 | -€1,887 | -4.6% |
| Operating profit (loss) | 9901 | €13,778 | €12,124 | -€1,655 | -12.0% |
| Financial charges | 65/66B | €24,977 | €8,168 | -€16,809 | -67.3% |
| Recurring financial charges | 65 | €24,977 | €8,168 | -€16,809 | -67.3% |
| Profit (loss) for the period before taxes | 9903 | -€11,199 | €3,956 | +€15,155 | |
| Profit (loss) for the period | 9904 | -€11,199 | €3,956 | +€15,155 | |
| Profit (loss) for the period to be appropriated | 9905 | -€11,199 | €3,956 | +€15,155 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.