PATRIBERT: what changed
Two fiscal 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.
PATRIBERT
Largest movements
- Current investments +€29,500
up €29,500 (+39.5%), from €74,750 to €104,250
- Receivables within one year -€14,053
no longer reported in 2025 (was €14,053)
of which Trade receivables: -€7,764
- Tangible fixed assets -€12,998
down €12,998 (-4.2%), from €311,539 to €298,541
- Reserves +€26,900
up €26,900 (+15.2%), from €177,020 to €203,920
- Debts after one year -€13,565
no longer reported in 2025 (was €13,565)
- Current portion of long-term debt -€13,212
down €13,212 (-49.3%), from €26,778 to €13,565
No income-statement line moved by more than 1% of the activity.
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 | €464,121 | €462,357 | -€1,764 | -0.4% |
| Fixed assets | 21/28 | €311,539 | €298,541 | -€12,998 | -4.2% |
| Tangible fixed assets | 22/27 | €311,539 | €298,541 | -€12,998 | -4.2% |
| Land and buildings | 22 | €311,539 | €298,541 | -€12,998 | -4.2% |
| Current assets | 29/58 | €152,582 | €163,816 | +€11,234 | +7.4% |
| Amounts receivable within one year | 40/41 | €14,053 | - | -€14,053 | |
| Trade receivables | 40 | €7,764 | - | -€7,764 | |
| Other amounts receivable | 41 | €6,289 | - | -€6,289 | |
| Current investments | 50/53 | €74,750 | €104,250 | +€29,500 | +39.5% |
| Cash at bank and in hand | 54/58 | €63,779 | €59,566 | -€4,213 | -6.6% |
| Total equity and liabilities | 10/49 | €464,121 | €462,357 | -€1,764 | -0.4% |
| Equity | 10/15 | €403,537 | €430,511 | +€26,975 | +6.7% |
| Contributions | 10/11 | €223,104 | €223,104 | = | 0.0% |
| Reserves | 13 | €177,020 | €203,920 | +€26,900 | +15.2% |
| Distributable reserves | 133 | €177,020 | €203,920 | +€26,900 | +15.2% |
| Profit (loss) carried forward | 14 | €3,412 | €3,487 | +€75 | +2.2% |
| Amounts payable | 17/49 | €60,584 | €31,845 | -€28,739 | -47.4% |
| Amounts payable after more than one year | 17 | €13,565 | - | -€13,565 | |
| Financial debts | 170/4 | €13,565 | - | -€13,565 | |
| Amounts payable within one year | 42/48 | €40,180 | €25,697 | -€14,484 | -36.0% |
| Current portion of amounts payable after more than one year | 42 | €26,778 | €13,565 | -€13,212 | -49.3% |
| Trade debts | 44 | €4,053 | €3,263 | -€790 | -19.5% |
| Suppliers | 440/4 | €4,053 | €3,263 | -€790 | -19.5% |
| Taxes, remuneration and social security | 45 | €7,218 | €5,142 | -€2,075 | -28.8% |
| Taxes | 450/3 | €7,218 | €5,142 | -€2,075 | -28.8% |
| Other amounts payable | 47/48 | €2,132 | €3,726 | +€1,594 | +74.8% |
| Accrued charges and deferred income | 492/3 | €6,839 | €6,149 | -€690 | -10.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,052 | €19,440 | -€612 | -3.1% |
| Other operating charges | 640/8 | €5,110 | €5,253 | +€143 | +2.8% |
| Gross operating margin | 9900 | €84,169 | €84,481 | +€312 | +0.4% |
| Operating profit (loss) | 9901 | €59,007 | €59,788 | +€781 | +1.3% |
| Financial income | 75/76B | €418 | €136 | -€281 | -67.3% |
| Recurring financial income | 75 | €418 | €136 | -€281 | -67.3% |
| Financial charges | 65/66B | €1,276 | €1,305 | +€29 | +2.3% |
| Recurring financial charges | 65 | €1,276 | €1,305 | +€29 | +2.3% |
| Profit (loss) for the period before taxes | 9903 | €58,150 | €58,620 | +€470 | +0.8% |
| Income taxes | 67/77 | €18,497 | €18,645 | +€148 | +0.8% |
| Profit (loss) for the period | 9904 | €39,652 | €39,975 | +€323 | +0.8% |
| Profit (loss) for the period to be appropriated | 9905 | €39,652 | €39,975 | +€323 | +0.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.