Patribyt: 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.
Patribyt
Largest movements
- Cash +€54,457
up €54,457 (+14.1%), from €387,472 to €441,930
mainly Debts after one year (+€120,000) and Deferred charges and accrued income (+€40,264)
- Deferred charges and accrued income -€40,264
down €40,264 (-69.4%), from €58,035 to €17,770
- Tangible fixed assets +€15,657
up €15,657 (+3.9%), from €402,460 to €418,118
- Debts after one year +€120,000
up €120,000 (+32.4%), from €370,000 to €490,000
- Other debts -€62,546
down €62,546 (-86.7%), from €72,173 to €9,627
- Trade debts -€17,861
down €17,861 (-93.4%), from €19,122 to €1,262
- Other operating charges -€46,270
down €46,270 (-58.2%), from €79,481 to €33,212
- Gross operating margin +€17,251
up €17,251 (+69.9%), from €24,691 to €41,942
- Financial charges +€14,042
up €14,042 (+232%), from €6,064 to €20,106
- Depreciation -€1,232
down €1,232 (-21.1%), from €5,846 to €4,614
- Financial income -€1,173
down €1,173 (-8.2%), from €14,251 to €13,077
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 | €851,265 | €884,035 | +€32,770 | +3.8% |
| Fixed assets | 21/28 | €403,735 | €419,392 | +€15,657 | +3.9% |
| Tangible fixed assets | 22/27 | €402,460 | €418,118 | +€15,657 | +3.9% |
| Land and buildings | 22 | €402,460 | €418,118 | +€15,657 | +3.9% |
| Financial fixed assets | 28 | €1,275 | €1,275 | = | 0.0% |
| Current assets | 29/58 | €447,530 | €464,642 | +€17,113 | +3.8% |
| Amounts receivable within one year | 40/41 | €2,023 | €4,943 | +€2,920 | +144% |
| Trade receivables | 40 | - | €4,918 | +€4,918 | |
| Other amounts receivable | 41 | €2,023 | €24 | -€1,998 | -98.8% |
| Cash at bank and in hand | 54/58 | €387,472 | €441,930 | +€54,457 | +14.1% |
| Deferred charges and accrued income | 490/1 | €58,035 | €17,770 | -€40,264 | -69.4% |
| Total equity and liabilities | 10/49 | €851,265 | €884,035 | +€32,770 | +3.8% |
| Equity | 10/15 | €381,629 | €378,717 | -€2,912 | -0.8% |
| Contributions | 10/11 | €165,275 | €165,275 | = | 0.0% |
| Capital | 10 | €165,275 | €165,275 | = | 0.0% |
| Issued capital | 100 | €165,275 | €165,275 | = | 0.0% |
| Reserves | 13 | €212,387 | €212,387 | = | 0.0% |
| Non-distributable reserves | 130/1 | €86,016 | €86,016 | = | 0.0% |
| Legal reserve | 130 | €86,016 | €86,016 | = | 0.0% |
| Tax-exempt reserves | 132 | €734 | €734 | = | 0.0% |
| Distributable reserves | 133 | €125,637 | €125,637 | = | 0.0% |
| Profit (loss) carried forward | 14 | €3,967 | €1,055 | -€2,912 | -73.4% |
| Amounts payable | 17/49 | €469,636 | €505,318 | +€35,682 | +7.6% |
| Amounts payable after more than one year | 17 | €370,000 | €490,000 | +€120,000 | +32.4% |
| Advances received on contracts in progress | 176 | €370,000 | €490,000 | +€120,000 | +32.4% |
| Amounts payable within one year | 42/48 | €91,296 | €10,889 | -€80,407 | -88.1% |
| Trade debts | 44 | €19,122 | €1,262 | -€17,861 | -93.4% |
| Suppliers | 440/4 | €19,122 | €1,262 | -€17,861 | -93.4% |
| Other amounts payable | 47/48 | €72,173 | €9,627 | -€62,546 | -86.7% |
| Accrued charges and deferred income | 492/3 | €8,340 | €4,429 | -€3,911 | -46.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,846 | €4,614 | -€1,232 | -21.1% |
| Other operating charges | 640/8 | €79,481 | €33,212 | -€46,270 | -58.2% |
| Gross operating margin | 9900 | €24,691 | €41,942 | +€17,251 | +69.9% |
| Operating profit (loss) | 9901 | -€60,636 | €4,117 | +€64,753 | |
| Financial income | 75/76B | €14,251 | €13,077 | -€1,173 | -8.2% |
| Recurring financial income | 75 | €14,251 | €13,077 | -€1,173 | -8.2% |
| Financial charges | 65/66B | €6,064 | €20,106 | +€14,042 | +232% |
| Recurring financial charges | 65 | €6,064 | €20,106 | +€14,042 | +232% |
| Profit (loss) for the period before taxes | 9903 | -€52,450 | -€2,912 | +€49,538 | +94.4% |
| Income taxes | 67/77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | -€52,450 | -€2,912 | +€49,538 | +94.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€52,450 | -€2,912 | +€49,538 | +94.4% |
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 16 October 2026 via checked.be.