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.
PATRIFAM
Largest movements
- Receivables within one year +€8,387
up €8,387 (+35.6%), from €23,574 to €31,961
- Trade debts +€21,293
up €21,293 (+43.0%), from €49,546 to €70,839
- Profit (loss) carried forward -€15,677
down €15,677 (-10.5%), from -€149,481 to -€165,158
- Gross operating margin +€56,714
up €56,714, from -€36,145 to €20,569
- Other operating charges +€15,783
up €15,783 (+564%), from €2,799 to €18,582
- Financial income -€1,682
down €1,682 (-68.2%), from €2,467 to €785
- Financial charges -€1,352
down €1,352 (-82.4%), from €1,641 to €289
- Taxes +€986
new in 2025: €986
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 | €239,789 | €245,405 | +€5,616 | +2.3% |
| Fixed assets | 21/28 | €214,760 | €212,952 | -€1,808 | -0.8% |
| Tangible fixed assets | 22/27 | €214,760 | €212,952 | -€1,808 | -0.8% |
| Land and buildings | 22 | €33,424 | €31,350 | -€2,074 | -6.2% |
| Furniture and vehicles | 24 | €181,336 | €181,602 | +€266 | +0.1% |
| Current assets | 29/58 | €25,029 | €32,453 | +€7,424 | +29.7% |
| Amounts receivable within one year | 40/41 | €23,574 | €31,961 | +€8,387 | +35.6% |
| Other amounts receivable | 41 | €23,574 | €31,961 | +€8,387 | +35.6% |
| Cash at bank and in hand | 54/58 | €965 | €2 | -€963 | -99.8% |
| Deferred charges and accrued income | 490/1 | €490 | €490 | = | 0.0% |
| Total equity and liabilities | 10/49 | €239,789 | €245,405 | +€5,616 | +2.3% |
| Equity | 10/15 | €77,937 | €62,260 | -€15,677 | -20.1% |
| Reserves | 13 | €227,418 | €227,418 | = | 0.0% |
| Tax-exempt reserves | 132 | €227,418 | €227,418 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€149,481 | -€165,158 | -€15,677 | -10.5% |
| Provisions and deferred taxes | 16 | €75,806 | €75,806 | = | 0.0% |
| Deferred taxes | 168 | €75,806 | €75,806 | = | 0.0% |
| Amounts payable | 17/49 | €86,046 | €107,339 | +€21,293 | +24.7% |
| Amounts payable after more than one year | 17 | €36,500 | €36,500 | = | 0.0% |
| Other amounts payable | 178/9 | €36,500 | €36,500 | = | 0.0% |
| Amounts payable within one year | 42/48 | €49,546 | €70,839 | +€21,293 | +43.0% |
| Trade debts | 44 | €49,546 | €70,839 | +€21,293 | +43.0% |
| Suppliers | 440/4 | €49,546 | €70,839 | +€21,293 | +43.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,996 | €17,174 | +€178 | +1.0% |
| Other operating charges | 640/8 | €2,799 | €18,582 | +€15,783 | +564% |
| Gross operating margin | 9900 | -€36,145 | €20,569 | +€56,714 | |
| Operating profit (loss) | 9901 | -€55,940 | -€15,187 | +€40,753 | +72.9% |
| Financial income | 75/76B | €2,467 | €785 | -€1,682 | -68.2% |
| Recurring financial income | 75 | €2,467 | €785 | -€1,682 | -68.2% |
| Financial charges | 65/66B | €1,641 | €289 | -€1,352 | -82.4% |
| Recurring financial charges | 65 | €1,641 | €289 | -€1,352 | -82.4% |
| Profit (loss) for the period before taxes | 9903 | -€55,114 | -€14,691 | +€40,423 | +73.3% |
| Income taxes | 67/77 | - | €986 | +€986 | |
| Profit (loss) for the period | 9904 | -€55,114 | -€15,677 | +€39,437 | +71.6% |
| Profit (loss) for the period to be appropriated | 9905 | -€55,114 | -€15,677 | +€39,437 | +71.6% |
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 20 October 2026 via checked.be.