PATIRIS: 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.
PATIRIS
Largest movements
- Tangible fixed assets -€7,483
down €7,483 (-15.4%), from €48,712 to €41,228
- Cash +€3,997
up €3,997 (+69.4%), from €5,760 to €9,757
mainly Depreciation (+€7,483) and Net result for the year (+€4,923)
- Other debts -€8,409
down €8,409 (-14.0%), from €60,130 to €51,720
- Profit (loss) carried forward +€4,923
up €4,923 (+29.9%), from -€16,458 to -€11,534
- Gross operating margin -€296
down €296 (-2.0%), from €14,642 to €14,346
- Other operating charges -€275
down €275 (-13.3%), from €2,070 to €1,795
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 | €62,272 | €58,786 | -€3,486 | -5.6% |
| Fixed assets | 21/28 | €48,712 | €41,228 | -€7,483 | -15.4% |
| Tangible fixed assets | 22/27 | €48,712 | €41,228 | -€7,483 | -15.4% |
| Land and buildings | 22 | €48,712 | €41,228 | -€7,483 | -15.4% |
| Current assets | 29/58 | €13,560 | €17,557 | +€3,997 | +29.5% |
| Cash at bank and in hand | 54/58 | €5,760 | €9,757 | +€3,997 | +69.4% |
| Deferred charges and accrued income | 490/1 | €7,800 | €7,800 | = | 0.0% |
| Total equity and liabilities | 10/49 | €62,272 | €58,786 | -€3,486 | -5.6% |
| Equity | 10/15 | €2,142 | €7,066 | +€4,923 | +230% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Contributions outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Other | 1109/19 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,458 | -€11,534 | +€4,923 | +29.9% |
| Amounts payable | 17/49 | €60,130 | €51,720 | -€8,409 | -14.0% |
| Amounts payable within one year | 42/48 | €60,130 | €51,720 | -€8,409 | -14.0% |
| Other amounts payable | 47/48 | €60,130 | €51,720 | -€8,409 | -14.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,483 | €7,483 | = | 0.0% |
| Other operating charges | 640/8 | €2,070 | €1,795 | -€275 | -13.3% |
| Gross operating margin | 9900 | €14,642 | €14,346 | -€296 | -2.0% |
| Operating profit (loss) | 9901 | €5,089 | €5,068 | -€21 | -0.4% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Non-recurring financial income | 76B | €1 | - | -€1 | |
| Financial charges | 65/66B | €135 | €145 | +€10 | +7.5% |
| Recurring financial charges | 65 | €135 | €145 | +€10 | +7.5% |
| Profit (loss) for the period before taxes | 9903 | €4,956 | €4,923 | -€32 | -0.6% |
| Profit (loss) for the period | 9904 | €4,956 | €4,923 | -€32 | -0.6% |
| Profit (loss) for the period to be appropriated | 9905 | €4,956 | €4,923 | -€32 | -0.6% |
Source: filed annual accounts (NBB), financial years ended 31 March 2024 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.