PATRIBA: 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.
PATRIBA
Largest movements
- Cash +€381,735
up €381,735 (+12228.6%), from €3,122 to €384,856
mainly Net result for the year (+€200,885) and Investment in fixed assets (net) (+€90,755)
- Tangible fixed assets -€114,449
down €114,449 (-30.4%), from €376,739 to €262,290
of which Land and buildings: -€101,514
- Profit (loss) carried forward +€138,633
up €138,633, from -€44,513 to €94,120
- Tax, wage and social debts +€67,447
new in 2025: €67,447
- Reserves +€62,252
up €62,252 (+291.7%), from €21,343 to €83,594
of which Distributable reserves: +€70,000
- Other debts -€12,415
down €12,415 (-5.4%), from €231,865 to €219,450
- Debts after one year +€11,297
up €11,297 (+10.2%), from €111,175 to €122,472
- Gross operating margin +€283,499
up €283,499 (+1783.0%), from €15,900 to €299,399
- Taxes +€67,447
up €67,447, from €0 to €67,447
- Purchases and services -€23,251
no longer reported in 2025 (was €23,251)
- Depreciation -€4,968
down €4,968 (-17.3%), from €28,662 to €23,694
- Write-downs -€2,998
no longer reported in 2025 (was €2,998)
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 | €381,676 | €649,201 | +€267,525 | +70.1% |
| Fixed assets | 21/28 | €376,739 | €262,290 | -€114,449 | -30.4% |
| Tangible fixed assets | 22/27 | €376,739 | €262,290 | -€114,449 | -30.4% |
| Land and buildings | 22 | €268,971 | €167,457 | -€101,514 | -37.7% |
| Plant, machinery and equipment | 23 | €107,769 | €94,833 | -€12,936 | -12.0% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €4,936 | €386,911 | +€381,975 | +7738.0% |
| Amounts receivable within one year | 40/41 | €0 | - | = | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | - | = | |
| Current investments | 50/53 | €923 | €923 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €3,122 | €384,856 | +€381,735 | +12228.6% |
| Deferred charges and accrued income | 490/1 | €892 | €1,132 | +€240 | +26.9% |
| Total equity and liabilities | 10/49 | €381,676 | €649,201 | +€267,525 | +70.1% |
| Equity | 10/15 | €7,816 | €208,701 | +€200,885 | +2570.2% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €21,343 | €83,594 | +€62,252 | +291.7% |
| Tax-exempt reserves | 132 | €21,343 | €13,594 | -€7,748 | -36.3% |
| Distributable reserves | 133 | - | €70,000 | +€70,000 | |
| Profit (loss) carried forward | 14 | -€44,513 | €94,120 | +€138,633 | |
| Provisions and deferred taxes | 16 | €10,990 | €7,003 | -€3,987 | -36.3% |
| Deferred taxes | 168 | €10,990 | €7,003 | -€3,987 | -36.3% |
| Amounts payable | 17/49 | €362,870 | €433,497 | +€70,627 | +19.5% |
| Amounts payable after more than one year | 17 | €111,175 | €122,472 | +€11,297 | +10.2% |
| Financial debts | 170/4 | €111,175 | €122,472 | +€11,297 | +10.2% |
| Amounts payable within one year | 42/48 | €251,695 | €310,232 | +€58,536 | +23.3% |
| Current portion of amounts payable after more than one year | 42 | €15,030 | €23,145 | +€8,115 | +54.0% |
| Trade debts | 44 | €4,435 | €189 | -€4,245 | -95.7% |
| Suppliers | 440/4 | €4,435 | €189 | -€4,245 | -95.7% |
| Advances received on contracts in progress | 46 | €366 | - | -€366 | |
| Taxes, remuneration and social security | 45 | - | €67,447 | +€67,447 | |
| Taxes | 450/3 | - | €67,447 | +€67,447 | |
| Other amounts payable | 47/48 | €231,865 | €219,450 | -€12,415 | -5.4% |
| Accrued charges and deferred income | 492/3 | - | €793 | +€793 | |
| Goods, raw materials, services and sundry goods | 60/61 | €23,251 | - | -€23,251 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,662 | €23,694 | -€4,968 | -17.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €2,998 | - | -€2,998 | |
| Other operating charges | 640/8 | €4,387 | €5,794 | +€1,407 | +32.1% |
| Gross operating margin | 9900 | €15,900 | €299,399 | +€283,499 | +1783.0% |
| Operating profit (loss) | 9901 | -€20,147 | €269,910 | +€290,057 | |
| Financial income | 75/76B | €60 | €32 | -€27 | -45.6% |
| Recurring financial income | 75 | €60 | €32 | -€27 | -45.6% |
| Financial charges | 65/66B | €4,529 | €5,597 | +€1,067 | +23.6% |
| Recurring financial charges | 65 | €4,529 | €5,597 | +€1,067 | +23.6% |
| Profit (loss) for the period before taxes | 9903 | -€24,617 | €264,346 | +€288,963 | |
| Transfer from deferred taxes | 780 | €999 | €3,987 | +€2,987 | +299.0% |
| Income taxes | 67/77 | €0 | €67,447 | +€67,447 | |
| Profit (loss) for the period | 9904 | -€23,618 | €200,885 | +€224,503 | |
| Transfer from tax-exempt reserves | 789 | €1,940 | €7,748 | +€5,808 | +299.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€21,678 | €208,633 | +€230,311 |
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.