PATRI BAS: 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.
PATRI BAS
Largest movements
- Intangible fixed assets -€6,000
down €6,000 (-26.2%), from €22,889 to €16,889
- Stocks and contracts +€2,549
up €2,549 (+9.8%), from €26,141 to €28,690
- Receivables within one year -€2,283
down €2,283 (-10.7%), from €21,293 to €19,011
of which Trade receivables: -€2,283
- Cash -€1,833
down €1,833 (-4.0%), from €45,712 to €43,879
mainly Debts after one year (-€10,000) and Tax, wage and social debts (-€2,757)
- Debts after one year -€10,000
down €10,000 (-34.7%), from €28,854 to €18,854
- Reserves +€6,150
up €6,150 (+15.9%), from €38,743 to €44,893
of which Distributable reserves: +€6,150
- Tax, wage and social debts -€2,757
down €2,757 (-16.7%), from €16,542 to €13,786
- Trade debts -€1,366
down €1,366 (-10.0%), from €13,702 to €12,336
- Gross operating margin +€3,117
up €3,117 (+24.9%), from €12,511 to €15,628
- Taxes +€2,781
new in 2025: €2,781
- Financial charges -€890
down €890 (-83.6%), from €1,064 to €174
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 | €116,035 | €108,469 | -€7,566 | -6.5% |
| Fixed assets | 21/28 | €22,889 | €16,889 | -€6,000 | -26.2% |
| Intangible fixed assets | 21 | €22,889 | €16,889 | -€6,000 | -26.2% |
| Current assets | 29/58 | €93,146 | €91,580 | -€1,566 | -1.7% |
| Stocks and contracts in progress | 3 | €26,141 | €28,690 | +€2,549 | +9.8% |
| Stocks | 30/36 | €26,141 | €28,690 | +€2,549 | +9.8% |
| Amounts receivable within one year | 40/41 | €21,293 | €19,011 | -€2,283 | -10.7% |
| Trade receivables | 40 | €17,293 | €15,011 | -€2,283 | -13.2% |
| Other amounts receivable | 41 | €4,000 | €4,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €45,712 | €43,879 | -€1,833 | -4.0% |
| Deferred charges and accrued income | 490/1 | €0 | - | = | |
| Total equity and liabilities | 10/49 | €116,035 | €108,469 | -€7,566 | -6.5% |
| Equity | 10/15 | €56,937 | €63,493 | +€6,556 | +11.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €38,743 | €44,893 | +€6,150 | +15.9% |
| Tax-exempt reserves | 132 | €15,600 | €15,600 | = | 0.0% |
| Distributable reserves | 133 | €23,143 | €29,293 | +€6,150 | +26.6% |
| Profit (loss) carried forward | 14 | -€406 | €0 | +€406 | |
| Amounts payable | 17/49 | €59,098 | €44,976 | -€14,122 | -23.9% |
| Amounts payable after more than one year | 17 | €28,854 | €18,854 | -€10,000 | -34.7% |
| Other amounts payable | 178/9 | €28,854 | €18,854 | -€10,000 | -34.7% |
| Amounts payable within one year | 42/48 | €30,244 | €26,121 | -€4,122 | -13.6% |
| Trade debts | 44 | €13,702 | €12,336 | -€1,366 | -10.0% |
| Suppliers | 440/4 | €13,702 | €12,336 | -€1,366 | -10.0% |
| Taxes, remuneration and social security | 45 | €16,542 | €13,786 | -€2,757 | -16.7% |
| Taxes | 450/3 | €16,542 | €13,786 | -€2,757 | -16.7% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,000 | €6,000 | = | 0.0% |
| Other operating charges | 640/8 | €485 | €489 | +€4 | +0.8% |
| Gross operating margin | 9900 | €12,511 | €15,628 | +€3,117 | +24.9% |
| Operating profit (loss) | 9901 | €6,025 | €9,139 | +€3,113 | +51.7% |
| Financial income | 75/76B | €279 | €373 | +€94 | +33.7% |
| Recurring financial income | 75 | €279 | €373 | +€94 | +33.7% |
| Financial charges | 65/66B | €1,064 | €174 | -€890 | -83.6% |
| Recurring financial charges | 65 | €1,064 | €174 | -€890 | -83.6% |
| Profit (loss) for the period before taxes | 9903 | €5,240 | €9,338 | +€4,097 | +78.2% |
| Income taxes | 67/77 | - | €2,781 | +€2,781 | |
| Profit (loss) for the period | 9904 | €5,240 | €6,556 | +€1,316 | +25.1% |
| Profit (loss) for the period to be appropriated | 9905 | €5,240 | €6,556 | +€1,316 | +25.1% |
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 27 October 2026 via checked.be.