PATRIBIN: 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.
PATRIBIN
Largest movements
- Cash -€78,124
down €78,124 (-57.0%), from €137,142 to €59,018
mainly Contributions, distributions and other (-€200,000) and Investment in fixed assets (net) (-€65,450)
- Tangible fixed assets -€43,259
down €43,259 (-2.9%), from €1.5m to €1.4m
of which Land and buildings: -€25,614
- Reserves -€182,621
down €182,621 (-31.5%), from €579,744 to €397,124
- Other debts +€135,511
up €135,511 (+7,318%), from €1,852 to €137,363
- Debts after one year -€65,301
down €65,301 (-7.3%), from €891,167 to €825,866
- Gross operating margin -€71,676
down €71,676 (-25.2%), from €284,551 to €212,875
- Taxes -€17,431
down €17,431 (-70.5%), from €24,711 to €7,281
- Depreciation +€11,137
up €11,137 (+11.4%), from €97,573 to €108,709
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 | €1,613,271 | €1,506,009 | -€107,262 | -6.6% |
| Fixed assets | 21/28 | €1,471,536 | €1,428,277 | -€43,259 | -2.9% |
| Tangible fixed assets | 22/27 | €1,471,536 | €1,428,277 | -€43,259 | -2.9% |
| Land and buildings | 22 | €1,386,737 | €1,361,123 | -€25,614 | -1.8% |
| Plant, machinery and equipment | 23 | €407 | €137 | -€270 | -66.2% |
| Furniture and vehicles | 24 | €84,392 | €67,017 | -€17,375 | -20.6% |
| Current assets | 29/58 | €141,735 | €77,732 | -€64,002 | -45.2% |
| Amounts receivable within one year | 40/41 | €246 | €8,650 | +€8,404 | +3,412% |
| Trade receivables | 40 | - | €2,905 | +€2,905 | |
| Other amounts receivable | 41 | €246 | €5,746 | +€5,499 | +2,233% |
| Cash at bank and in hand | 54/58 | €137,142 | €59,018 | -€78,124 | -57.0% |
| Deferred charges and accrued income | 490/1 | €4,346 | €10,064 | +€5,718 | +132% |
| Total equity and liabilities | 10/49 | €1,613,271 | €1,506,009 | -€107,262 | -6.6% |
| Equity | 10/15 | €629,744 | €447,124 | -€182,621 | -29.0% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €579,744 | €397,124 | -€182,621 | -31.5% |
| Distributable reserves | 133 | €579,744 | €397,124 | -€182,621 | -31.5% |
| Amounts payable | 17/49 | €983,526 | €1,058,886 | +€75,359 | +7.7% |
| Amounts payable after more than one year | 17 | €891,167 | €825,866 | -€65,301 | -7.3% |
| Financial debts | 170/4 | €891,167 | €825,866 | -€65,301 | -7.3% |
| Amounts payable within one year | 42/48 | €88,095 | €225,388 | +€137,293 | +156% |
| Current portion of amounts payable after more than one year | 42 | €66,871 | €68,064 | +€1,193 | +1.8% |
| Trade debts | 44 | €12,138 | €12,605 | +€467 | +3.8% |
| Suppliers | 440/4 | €12,138 | €12,605 | +€467 | +3.8% |
| Taxes, remuneration and social security | 45 | €7,235 | €7,356 | +€121 | +1.7% |
| Taxes | 450/3 | €211 | - | -€211 | |
| Remuneration and social security | 454/9 | €7,023 | €7,356 | +€332 | +4.7% |
| Other amounts payable | 47/48 | €1,852 | €137,363 | +€135,511 | +7,318% |
| Accrued charges and deferred income | 492/3 | €4,264 | €7,632 | +€3,368 | +79.0% |
| Remuneration, social security and pensions | 62 | €51,177 | €53,151 | +€1,973 | +3.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €97,573 | €108,709 | +€11,137 | +11.4% |
| Other operating charges | 640/8 | €6,681 | €6,386 | -€295 | -4.4% |
| Gross operating margin | 9900 | €284,551 | €212,875 | -€71,676 | -25.2% |
| Operating profit (loss) | 9901 | €129,120 | €44,629 | -€84,491 | -65.4% |
| Financial income | 75/76B | - | €19 | +€19 | |
| Recurring financial income | 75 | - | €19 | +€19 | |
| Financial charges | 65/66B | €21,003 | €19,988 | -€1,015 | -4.8% |
| Recurring financial charges | 65 | €21,003 | €19,988 | -€1,015 | -4.8% |
| Profit (loss) for the period before taxes | 9903 | €108,117 | €24,660 | -€83,457 | -77.2% |
| Income taxes | 67/77 | €24,711 | €7,281 | -€17,431 | -70.5% |
| Profit (loss) for the period | 9904 | €83,406 | €17,379 | -€66,027 | -79.2% |
| Profit (loss) for the period to be appropriated | 9905 | €83,406 | €17,379 | -€66,027 | -79.2% |
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 17 October 2026 via checked.be.