PATRIBOM: 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.
PATRIBOM
Largest movements
- Tangible fixed assets -€22,583
down €22,583 (-4.1%), from €551,151 to €528,568
of which Land and buildings: -€12,434
- Debts after one year -€23,587
down €23,587 (-12.8%), from €184,057 to €160,470
- Reserves +€10,900
up €10,900 (+4.1%), from €265,593 to €276,493
of which Distributable reserves: +€28,378
- Gross operating margin -€5,840
down €5,840 (-9.5%), from €61,304 to €55,464
- Taxes -€1,127
down €1,127 (-7.9%), from €14,184 to €13,057
- Financial charges -€746
down €746 (-7.9%), from €9,449 to €8,703
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 | €570,979 | €555,249 | -€15,730 | -2.8% |
| Fixed assets | 21/28 | €551,151 | €528,568 | -€22,583 | -4.1% |
| Tangible fixed assets | 22/27 | €551,151 | €528,568 | -€22,583 | -4.1% |
| Land and buildings | 22 | €198,597 | €186,163 | -€12,434 | -6.3% |
| Other tangible fixed assets | 26 | €352,554 | €342,405 | -€10,149 | -2.9% |
| Current assets | 29/58 | €19,828 | €26,681 | +€6,853 | +34.6% |
| Amounts receivable within one year | 40/41 | - | €1,812 | +€1,812 | |
| Other amounts receivable | 41 | - | €1,812 | +€1,812 | |
| Cash at bank and in hand | 54/58 | €19,828 | €24,869 | +€5,040 | +25.4% |
| Total equity and liabilities | 10/49 | €570,979 | €555,249 | -€15,730 | -2.8% |
| Equity | 10/15 | €290,878 | €301,778 | +€10,900 | +3.7% |
| Contributions | 10/11 | €18,550 | €18,550 | = | 0.0% |
| Reserves | 13 | €265,593 | €276,493 | +€10,900 | +4.1% |
| Non-distributable reserves | 130/1 | €1,855 | €1,855 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,855 | €1,855 | = | 0.0% |
| Tax-exempt reserves | 132 | €70,475 | €52,997 | -€17,478 | -24.8% |
| Distributable reserves | 133 | €193,263 | €221,641 | +€28,378 | +14.7% |
| Profit (loss) carried forward | 14 | €6,735 | €6,735 | = | 0.0% |
| Provisions and deferred taxes | 16 | €21,969 | €17,666 | -€4,304 | -19.6% |
| Deferred taxes | 168 | €21,969 | €17,666 | -€4,304 | -19.6% |
| Amounts payable | 17/49 | €258,132 | €235,805 | -€22,327 | -8.6% |
| Amounts payable after more than one year | 17 | €184,057 | €160,470 | -€23,587 | -12.8% |
| Financial debts | 170/4 | €184,057 | €160,470 | -€23,587 | -12.8% |
| Amounts payable within one year | 42/48 | €71,602 | €72,799 | +€1,197 | +1.7% |
| Current portion of amounts payable after more than one year | 42 | €22,767 | €23,587 | +€820 | +3.6% |
| Trade debts | 44 | €214 | €4,599 | +€4,385 | +2051.9% |
| Suppliers | 440/4 | €214 | €4,599 | +€4,385 | +2051.9% |
| Taxes, remuneration and social security | 45 | €4,150 | - | -€4,150 | |
| Taxes | 450/3 | €4,150 | - | -€4,150 | |
| Other amounts payable | 47/48 | €44,471 | €44,613 | +€142 | +0.3% |
| Accrued charges and deferred income | 492/3 | €2,472 | €2,536 | +€64 | +2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €22,402 | €22,583 | +€181 | +0.8% |
| Other operating charges | 640/8 | €4,629 | €4,598 | -€30 | -0.7% |
| Gross operating margin | 9900 | €61,304 | €55,464 | -€5,840 | -9.5% |
| Operating profit (loss) | 9901 | €34,274 | €28,283 | -€5,991 | -17.5% |
| Financial income | 75/76B | €61 | €75 | +€14 | +22.2% |
| Recurring financial income | 75 | €61 | €75 | +€14 | +22.2% |
| Financial charges | 65/66B | €9,449 | €8,703 | -€746 | -7.9% |
| Recurring financial charges | 65 | €9,449 | €8,703 | -€746 | -7.9% |
| Profit (loss) for the period before taxes | 9903 | €24,886 | €19,654 | -€5,232 | -21.0% |
| Transfer from deferred taxes | 780 | €4,899 | €5,445 | +€546 | +11.2% |
| Income taxes | 67/77 | €14,184 | €13,057 | -€1,127 | -7.9% |
| Profit (loss) for the period | 9904 | €15,601 | €12,042 | -€3,559 | -22.8% |
| Transfer from tax-exempt reserves | 789 | €14,697 | €16,336 | +€1,639 | +11.2% |
| Profit (loss) for the period to be appropriated | 9905 | €30,298 | €28,378 | -€1,920 | -6.3% |
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.