Patrifam: 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.
What changed
Patrifam
NACE 70.200, Business and other management consultancy
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€19,426
2024 · -€26,414+€6,988
Equity
€425,217
2024 · €444,643-€19,426
Cash
€3,557
2024 · €12,677-€9,120
Balance sheet total
€1.1m
2024 · €1.2m-€67,096
Largest movements
Assets
- Tangible fixed assets -€62,150
down €62,150 (-5.4%), from €1.1m to €1.1m
Equity and liabilities
- Reserves -€24,532
down €24,532 (-5.3%), from €465,389 to €440,857
of which Tax-exempt reserves: -€24,532
- Debts after one year -€20,091
down €20,091 (-4.6%), from €434,802 to €414,711
- Other debts -€18,213
down €18,213 (-13.9%), from €130,645 to €112,432
Income statement
- Financial charges -€8,090
down €8,090 (-28.1%), from €28,753 to €20,663
- Depreciation +€1,821
up €1,821 (+3.0%), from €60,329 to €62,150
- Gross operating margin +€947
up €947 (+1.5%), from €61,511 to €62,458
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.
Result 2024
-€26,414
Gross operating margin
+€947
Depreciation
-€1,821
Other operating charges
-€35
Financial income
-€192
Financial charges
+€8,090
Result 2025
-€19,426
raises the resultlowers the result
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.
From operations
+€10,311
Investment
€0
Financing
-€19,431
Cash 2024
€12,677
From operations (derived)
+€10,311
Net result for the year
-€19,426
Depreciation
+€62,150
Receivables within one year
-€4,117
Deferred charges and accrued income
-€58
Provisions
-€8,177
Tax, wage and social debts
-€479
Other debts
-€18,213
Accrued charges and deferred income
-€1,369
Financing
-€19,431
Debts after one year
-€20,091
Current portion of long-term debt
+€660
Cash 2025
€3,557
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,163,849 | €1,096,753 | -€67,096 | -5.8% |
| Fixed assets | 21/28 | €1,143,793 | €1,081,643 | -€62,150 | -5.4% |
| Tangible fixed assets | 22/27 | €1,143,793 | €1,081,643 | -€62,150 | -5.4% |
| Land and buildings | 22 | €1,143,793 | €1,081,643 | -€62,150 | -5.4% |
| Current assets | 29/58 | €20,056 | €15,110 | -€4,946 | -24.7% |
| Amounts receivable within one year | 40/41 | €2,822 | €6,938 | +€4,117 | +146% |
| Trade receivables | 40 | €2,270 | €6,904 | +€4,634 | +204% |
| Other amounts receivable | 41 | €551 | €34 | -€517 | -93.9% |
| Current investments | 50/53 | €2,655 | €2,655 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €12,677 | €3,557 | -€9,120 | -71.9% |
| Deferred charges and accrued income | 490/1 | €1,902 | €1,959 | +€58 | +3.0% |
| Total equity and liabilities | 10/49 | €1,163,849 | €1,096,753 | -€67,096 | -5.8% |
| Equity | 10/15 | €444,643 | €425,217 | -€19,426 | -4.4% |
| Contributions | 10/11 | €84,284 | €84,284 | = | 0.0% |
| Reserves | 13 | €465,389 | €440,857 | -€24,532 | -5.3% |
| Non-distributable reserves | 130/1 | €8,428 | €8,428 | = | 0.0% |
| Reserves not available under the articles | 1311 | €8,428 | €8,428 | = | 0.0% |
| Tax-exempt reserves | 132 | €353,150 | €328,618 | -€24,532 | -6.9% |
| Distributable reserves | 133 | €103,810 | €103,810 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€105,030 | -€99,923 | +€5,106 | +4.9% |
| Provisions and deferred taxes | 16 | €117,717 | €109,539 | -€8,177 | -6.9% |
| Deferred taxes | 168 | €117,717 | €109,539 | -€8,177 | -6.9% |
| Amounts payable | 17/49 | €601,490 | €561,997 | -€39,493 | -6.6% |
| Amounts payable after more than one year | 17 | €434,802 | €414,711 | -€20,091 | -4.6% |
| Financial debts | 170/4 | €434,802 | €414,711 | -€20,091 | -4.6% |
| Amounts payable within one year | 42/48 | €155,227 | €137,195 | -€18,032 | -11.6% |
| Current portion of amounts payable after more than one year | 42 | €19,431 | €20,091 | +€660 | +3.4% |
| Trade debts | 44 | €0 | - | = | |
| Suppliers | 440/4 | €0 | - | = | |
| Taxes, remuneration and social security | 45 | €5,151 | €4,671 | -€479 | -9.3% |
| Taxes | 450/3 | €5,151 | €4,671 | -€479 | -9.3% |
| Other amounts payable | 47/48 | €130,645 | €112,432 | -€18,213 | -13.9% |
| Accrued charges and deferred income | 492/3 | €11,460 | €10,091 | -€1,369 | -11.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €60,329 | €62,150 | +€1,821 | +3.0% |
| Other operating charges | 640/8 | €7,312 | €7,347 | +€35 | +0.5% |
| Gross operating margin | 9900 | €61,511 | €62,458 | +€947 | +1.5% |
| Operating profit (loss) | 9901 | -€6,130 | -€7,039 | -€909 | -14.8% |
| Financial income | 75/76B | €291 | €99 | -€192 | -66.0% |
| Recurring financial income | 75 | €291 | €99 | -€192 | -66.0% |
| Financial charges | 65/66B | €28,753 | €20,663 | -€8,090 | -28.1% |
| Recurring financial charges | 65 | €28,753 | €20,663 | -€8,090 | -28.1% |
| Profit (loss) for the period before taxes | 9903 | -€34,592 | -€27,603 | +€6,988 | +20.2% |
| Transfer from deferred taxes | 780 | €8,177 | €8,177 | = | 0.0% |
| Profit (loss) for the period | 9904 | -€26,414 | -€19,426 | +€6,988 | +26.5% |
| Transfer from tax-exempt reserves | 789 | €24,532 | €24,532 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,882 | €5,106 | +€6,988 |
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.