PATRIBUT: 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.
PATRIBUT
Largest movements
- Receivables within one year -€18,000
down €18,000 (-21.1%), from €85,500 to €67,500
- Tangible fixed assets -€5,401
down €5,401 (-50.0%), from €10,802 to €5,401
- Cash -€3,514
down €3,514 (-75.3%), from €4,665 to €1,151
mainly Other debts (-€36,000) and Tax, wage and social debts (-€207)
- Other debts -€36,000
down €36,000 (-99.4%), from €36,225 to €225
- Reserves +€9,100
up €9,100 (+19.8%), from €45,909 to €55,009
- Gross operating margin -€43,480
down €43,480 (-77.5%), from €56,105 to €12,625
- Taxes -€7,207
down €7,207 (-70.4%), from €10,241 to €3,033
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 | €100,967 | €74,052 | -€26,915 | -26.7% |
| Fixed assets | 21/28 | €10,802 | €5,401 | -€5,401 | -50.0% |
| Tangible fixed assets | 22/27 | €10,802 | €5,401 | -€5,401 | -50.0% |
| Land and buildings | 22 | €10,802 | €5,401 | -€5,401 | -50.0% |
| Current assets | 29/58 | €90,165 | €68,651 | -€21,514 | -23.9% |
| Amounts receivable within one year | 40/41 | €85,500 | €67,500 | -€18,000 | -21.1% |
| Other amounts receivable | 41 | €85,500 | €67,500 | -€18,000 | -21.1% |
| Cash at bank and in hand | 54/58 | €4,665 | €1,151 | -€3,514 | -75.3% |
| Total equity and liabilities | 10/49 | €100,967 | €74,052 | -€26,915 | -26.7% |
| Equity | 10/15 | €64,501 | €73,601 | +€9,100 | +14.1% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €45,909 | €55,009 | +€9,100 | +19.8% |
| Distributable reserves | 133 | €45,909 | €55,009 | +€9,100 | +19.8% |
| Amounts payable | 17/49 | €36,465 | €451 | -€36,014 | -98.8% |
| Amounts payable within one year | 42/48 | €36,465 | €451 | -€36,014 | -98.8% |
| Trade debts | 44 | - | €193 | +€193 | |
| Suppliers | 440/4 | - | €193 | +€193 | |
| Taxes, remuneration and social security | 45 | €241 | €33 | -€207 | -86.2% |
| Taxes | 450/3 | €241 | €33 | -€207 | -86.2% |
| Other amounts payable | 47/48 | €36,225 | €225 | -€36,000 | -99.4% |
| Gross operating margin | 9900 | €56,105 | €12,625 | -€43,480 | -77.5% |
| Operating profit (loss) | 9901 | €56,105 | €12,625 | -€43,480 | -77.5% |
| Financial charges | 65/66B | €399 | €493 | +€94 | +23.5% |
| Recurring financial charges | 65 | €399 | €493 | +€94 | +23.5% |
| Profit (loss) for the period before taxes | 9903 | €55,706 | €12,133 | -€43,573 | -78.2% |
| Income taxes | 67/77 | €10,241 | €3,033 | -€7,207 | -70.4% |
| Profit (loss) for the period | 9904 | €45,465 | €9,100 | -€36,366 | -80.0% |
| Profit (loss) for the period to be appropriated | 9905 | €45,465 | €9,100 | -€36,366 | -80.0% |
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 28 September 2026 via checked.be.