PATRICAMA: 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.
PATRICAMA
Largest movements
- Cash +€24,811
up €24,811 (+25.8%), from €96,005 to €120,816
mainly Net result for the year (+€24,212) and Depreciation (+€2,109)
- Tangible fixed assets -€2,109
down €2,109 (-3.0%), from €70,184 to €68,075
- Reserves +€22,546
up €22,546 (+16.9%), from €133,505 to €156,052
- Gross operating margin +€1,116
up €1,116 (+2.8%), from €39,608 to €40,725
- Taxes +€768
up €768 (+7.3%), from €10,531 to €11,299
- Depreciation -€518
down €518 (-19.7%), from €2,627 to €2,109
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 | €174,993 | €197,736 | +€22,743 | +13.0% |
| Fixed assets | 21/28 | €70,184 | €68,075 | -€2,109 | -3.0% |
| Tangible fixed assets | 22/27 | €70,184 | €68,075 | -€2,109 | -3.0% |
| Land and buildings | 22 | €70,184 | €68,075 | -€2,109 | -3.0% |
| Current assets | 29/58 | €104,809 | €129,661 | +€24,852 | +23.7% |
| Amounts receivable within one year | 40/41 | €8,804 | €8,845 | +€41 | +0.5% |
| Other amounts receivable | 41 | €8,804 | €8,845 | +€41 | +0.5% |
| Cash at bank and in hand | 54/58 | €96,005 | €120,816 | +€24,811 | +25.8% |
| Total equity and liabilities | 10/49 | €174,993 | €197,736 | +€22,743 | +13.0% |
| Equity | 10/15 | €153,505 | €176,052 | +€22,546 | +14.7% |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Reserves | 13 | €133,505 | €156,052 | +€22,546 | +16.9% |
| Distributable reserves | 133 | €133,505 | €156,052 | +€22,546 | +16.9% |
| Amounts payable | 17/49 | €21,488 | €21,684 | +€196 | +0.9% |
| Amounts payable within one year | 42/48 | €16,894 | €17,080 | +€186 | +1.1% |
| Trade debts | 44 | €91 | - | -€91 | |
| Suppliers | 440/4 | €91 | - | -€91 | |
| Taxes, remuneration and social security | 45 | €4,395 | €4,724 | +€329 | +7.5% |
| Taxes | 450/3 | €4,395 | €4,724 | +€329 | +7.5% |
| Other amounts payable | 47/48 | €12,408 | €12,356 | -€52 | -0.4% |
| Accrued charges and deferred income | 492/3 | €4,594 | €4,604 | +€10 | +0.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,627 | €2,109 | -€518 | -19.7% |
| Other operating charges | 640/8 | €3,422 | €3,522 | +€100 | +2.9% |
| Gross operating margin | 9900 | €39,608 | €40,725 | +€1,116 | +2.8% |
| Operating profit (loss) | 9901 | €33,559 | €35,093 | +€1,534 | +4.6% |
| Financial income | 75/76B | €113 | €503 | +€389 | +343% |
| Recurring financial income | 75 | €113 | €503 | +€389 | +343% |
| Financial charges | 65/66B | €83 | €84 | +€2 | +1.8% |
| Recurring financial charges | 65 | €83 | €84 | +€2 | +1.8% |
| Profit (loss) for the period before taxes | 9903 | €33,590 | €35,512 | +€1,922 | +5.7% |
| Income taxes | 67/77 | €10,531 | €11,299 | +€768 | +7.3% |
| Profit (loss) for the period | 9904 | €23,058 | €24,212 | +€1,154 | +5.0% |
| Profit (loss) for the period to be appropriated | 9905 | €23,058 | €24,212 | +€1,154 | +5.0% |
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 15 October 2026 via checked.be.