PATRIBAT: 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.
PATRIBAT
Largest movements
- Cash +€18,375
up €18,375 (+30.4%), from €60,462 to €78,837
mainly Net result for the year (+€11,508) and Depreciation (+€6,724)
- Tangible fixed assets -€5,024
down €5,024 (-3.0%), from €168,295 to €163,271
of which Land and buildings: -€2,760
- Profit (loss) carried forward +€11,508
up €11,508 (+2.0%), from -€578,706 to -€567,197
- Tax, wage and social debts +€3,253
up €3,253, from €0 to €3,253
- Depreciation -€9,694
down €9,694 (-59.0%), from €16,417 to €6,724
- Financial charges +€5,480
up €5,480 (+874%), from €627 to €6,106
- Other operating charges +€1,350
up €1,350 (+18.9%), from €7,143 to €8,493
- Taxes +€656
up €656 (+25.2%), from €2,598 to €3,253
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 | €230,101 | €243,541 | +€13,440 | +5.8% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €168,295 | €163,271 | -€5,024 | -3.0% |
| Tangible fixed assets | 22/27 | €168,295 | €163,271 | -€5,024 | -3.0% |
| Land and buildings | 22 | €112,515 | €109,755 | -€2,760 | -2.5% |
| Plant, machinery and equipment | 23 | €54,237 | €52,378 | -€1,859 | -3.4% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Leasing and similar rights | 25 | €0 | €0 | = | |
| Other tangible fixed assets | 26 | €1,543 | €1,138 | -€404 | -26.2% |
| Current assets | 29/58 | €61,806 | €80,270 | +€18,464 | +29.9% |
| Amounts receivable within one year | 40/41 | €0 | €0 | = | |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €0 | €0 | = | |
| Cash at bank and in hand | 54/58 | €60,462 | €78,837 | +€18,375 | +30.4% |
| Deferred charges and accrued income | 490/1 | €1,344 | €1,433 | +€88 | +6.6% |
| Total equity and liabilities | 10/49 | €230,101 | €243,541 | +€13,440 | +5.8% |
| Equity | 10/15 | -€510,535 | -€499,027 | +€11,508 | +2.3% |
| Contributions | 10/11 | €61,973 | €61,973 | = | 0.0% |
| Capital | 10 | €61,973 | €61,973 | = | 0.0% |
| Issued capital | 100 | €61,973 | €61,973 | = | 0.0% |
| Reserves | 13 | €6,197 | €6,197 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,197 | €6,197 | = | 0.0% |
| Legal reserve | 130 | €6,197 | €6,197 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€578,706 | -€567,197 | +€11,508 | +2.0% |
| Amounts payable | 17/49 | €740,636 | €742,568 | +€1,932 | +0.3% |
| Amounts payable after more than one year | 17 | €175,000 | €175,000 | = | 0.0% |
| Other amounts payable | 178/9 | €175,000 | €175,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €565,636 | €567,568 | +€1,932 | +0.3% |
| Trade debts | 44 | €172 | €250 | +€78 | +45.4% |
| Suppliers | 440/4 | €172 | €250 | +€78 | +45.4% |
| Taxes, remuneration and social security | 45 | €0 | €3,253 | +€3,253 | |
| Taxes | 450/3 | €0 | €3,253 | +€3,253 | |
| Other amounts payable | 47/48 | €565,464 | €564,064 | -€1,400 | -0.2% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Turnover | 70 | €58,274 | €58,274 | = | 0.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €22,147 | €22,225 | +€78 | +0.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,417 | €6,724 | -€9,694 | -59.0% |
| Other operating charges | 640/8 | €7,143 | €8,493 | +€1,350 | +18.9% |
| Gross operating margin | 9900 | €36,126 | €36,049 | -€78 | -0.2% |
| Operating profit (loss) | 9901 | €12,566 | €20,832 | +€8,266 | +65.8% |
| Financial income | 75/76B | - | €37 | +€37 | |
| Recurring financial income | 75 | - | €37 | +€37 | |
| Financial charges | 65/66B | €627 | €6,106 | +€5,480 | +874% |
| Recurring financial charges | 65 | €627 | €6,106 | +€5,480 | +874% |
| Profit (loss) for the period before taxes | 9903 | €11,939 | €14,762 | +€2,823 | +23.6% |
| Income taxes | 67/77 | €2,598 | €3,253 | +€656 | +25.2% |
| Profit (loss) for the period | 9904 | €9,341 | €11,508 | +€2,167 | +23.2% |
| Profit (loss) for the period to be appropriated | 9905 | €9,341 | €11,508 | +€2,167 | +23.2% |
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 19 October 2026 via checked.be.