PATRI - WYVA: what changed
PATRI - WYVA
Largest movements
- Cash +€4,782
up €4,782 (+29.7%), from €16,078 to €20,861
mainly Depreciation (+€6,732) and Net result for the year (+€5,708)
- Tangible fixed assets +€3,266
up €3,266 (+5.4%), from €60,934 to €64,201
of which Land and buildings: +€5,828
- Reserves +€5,708
up €5,708 (+85.4%), from €6,684 to €12,391
of which Distributable reserves: +€5,708
- Tax, wage and social debts +€2,809
new in 2025: €2,809
- Trade debts +€1,441
new in 2025: €1,441
- Other debts -€1,065
down €1,065 (-13.7%), from €7,762 to €6,696
- Taxes +€2,809
new in 2025: €2,809
- Gross operating margin +€1,304
up €1,304 (+8.4%), from €15,438 to €16,741
- Depreciation +€526
up €526 (+8.5%), from €6,206 to €6,732
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €77,479 | €85,607 | +€8,128 | +10.5% |
| Fixed assets | 21/28 | €60,934 | €64,201 | +€3,266 | +5.4% |
| Tangible fixed assets | 22/27 | €60,934 | €64,201 | +€3,266 | +5.4% |
| Land and buildings | 22 | €51,572 | €57,400 | +€5,828 | +11.3% |
| Other tangible fixed assets | 26 | €9,362 | €6,800 | -€2,562 | -27.4% |
| Current assets | 29/58 | €16,544 | €21,406 | +€4,862 | +29.4% |
| Cash at bank and in hand | 54/58 | €16,078 | €20,861 | +€4,782 | +29.7% |
| Deferred charges and accrued income | 490/1 | €466 | €546 | +€80 | +17.1% |
| Total equity and liabilities | 10/49 | €77,479 | €85,607 | +€8,128 | +10.5% |
| Equity | 10/15 | €68,657 | €74,365 | +€5,708 | +8.3% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €6,684 | €12,391 | +€5,708 | +85.4% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Reserves not available under the articles | 1311 | €6,197 | €6,197 | = | 0.0% |
| Distributable reserves | 133 | €486 | €6,194 | +€5,708 | +1,174% |
| Amounts payable | 17/49 | €8,822 | €11,242 | +€2,420 | +27.4% |
| Amounts payable within one year | 42/48 | €8,027 | €11,212 | +€3,185 | +39.7% |
| Current portion of amounts payable after more than one year | 42 | €265 | €265 | = | 0.0% |
| Trade debts | 44 | - | €1,441 | +€1,441 | |
| Suppliers | 440/4 | - | €1,441 | +€1,441 | |
| Taxes, remuneration and social security | 45 | - | €2,809 | +€2,809 | |
| Taxes | 450/3 | - | €2,809 | +€2,809 | |
| Other amounts payable | 47/48 | €7,762 | €6,696 | -€1,065 | -13.7% |
| Accrued charges and deferred income | 492/3 | €795 | €30 | -€765 | -96.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,206 | €6,732 | +€526 | +8.5% |
| Other operating charges | 640/8 | €1,402 | €1,445 | +€43 | +3.1% |
| Gross operating margin | 9900 | €15,438 | €16,741 | +€1,304 | +8.4% |
| Operating profit (loss) | 9901 | €7,830 | €8,564 | +€735 | +9.4% |
| Financial charges | 65/66B | €57 | €47 | -€10 | -17.4% |
| Recurring financial charges | 65 | €57 | €47 | -€10 | -17.4% |
| Profit (loss) for the period before taxes | 9903 | €7,772 | €8,517 | +€745 | +9.6% |
| Income taxes | 67/77 | - | €2,809 | +€2,809 | |
| Profit (loss) for the period | 9904 | €7,772 | €5,708 | -€2,064 | -26.6% |
| Profit (loss) for the period to be appropriated | 9905 | €7,772 | €5,708 | -€2,064 | -26.6% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.