PATRILIEVER: 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.
PATRILIEVER
Largest movements
- Cash -€50,663
down €50,663 (-86.2%), from €58,798 to €8,135
mainly Investment in fixed assets (net) (-€88,364) and Receivables within one year (-€49,103)
- Receivables within one year +€49,103
up €49,103 (+5474.0%), from €897 to €50,000
- Tangible fixed assets +€30,354
up €30,354 (+4.7%), from €648,118 to €678,472
of which Plant, machinery and equipment: +€75,492
- Profit (loss) carried forward +€33,030
up €33,030 (+5.0%), from €660,787 to €693,818
- Financial charges -€9,827
down €9,827 (-99.7%), from €9,857 to €30
- Gross operating margin -€7,629
down €7,629 (-6.9%), from €110,795 to €103,166
- Depreciation +€4,977
up €4,977 (+9.4%), from €53,033 to €58,011
- Financial income -€2,930
no longer reported in 2025 (was €2,930)
- Taxes -€1,327
down €1,327 (-10.7%), from €12,396 to €11,069
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 | €707,813 | €736,607 | +€28,794 | +4.1% |
| Fixed assets | 21/28 | €648,118 | €678,472 | +€30,354 | +4.7% |
| Tangible fixed assets | 22/27 | €648,118 | €678,472 | +€30,354 | +4.7% |
| Land and buildings | 22 | €613,371 | €568,232 | -€45,139 | -7.4% |
| Plant, machinery and equipment | 23 | €34,747 | €110,240 | +€75,492 | +217.3% |
| Current assets | 29/58 | €59,695 | €58,135 | -€1,560 | -2.6% |
| Amounts receivable within one year | 40/41 | €897 | €50,000 | +€49,103 | +5474.0% |
| Other amounts receivable | 41 | €897 | €50,000 | +€49,103 | +5474.0% |
| Cash at bank and in hand | 54/58 | €58,798 | €8,135 | -€50,663 | -86.2% |
| Total equity and liabilities | 10/49 | €707,813 | €736,607 | +€28,794 | +4.1% |
| Equity | 10/15 | €701,803 | €731,590 | +€29,787 | +4.2% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €22,416 | €19,173 | -€3,243 | -14.5% |
| Tax-exempt reserves | 132 | €16,216 | €12,973 | -€3,243 | -20.0% |
| Distributable reserves | 133 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €660,787 | €693,818 | +€33,030 | +5.0% |
| Provisions and deferred taxes | 16 | €5,405 | €4,324 | -€1,081 | -20.0% |
| Deferred taxes | 168 | €5,405 | €4,324 | -€1,081 | -20.0% |
| Amounts payable | 17/49 | €605 | €692 | +€88 | +14.5% |
| Amounts payable within one year | 42/48 | €605 | €692 | +€88 | +14.5% |
| Trade debts | 44 | €605 | €623 | +€18 | +3.0% |
| Suppliers | 440/4 | €605 | €623 | +€18 | +3.0% |
| Taxes, remuneration and social security | 45 | - | €69 | +€69 | |
| Taxes | 450/3 | - | €69 | +€69 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €53,033 | €58,011 | +€4,977 | +9.4% |
| Other operating charges | 640/8 | €5,771 | €5,350 | -€422 | -7.3% |
| Gross operating margin | 9900 | €110,795 | €103,166 | -€7,629 | -6.9% |
| Operating profit (loss) | 9901 | €51,991 | €39,806 | -€12,185 | -23.4% |
| Financial income | 75/76B | €2,930 | - | -€2,930 | |
| Recurring financial income | 75 | €2,930 | - | -€2,930 | |
| Financial charges | 65/66B | €9,857 | €30 | -€9,827 | -99.7% |
| Recurring financial charges | 65 | €9,857 | €30 | -€9,827 | -99.7% |
| Profit (loss) for the period before taxes | 9903 | €45,063 | €39,776 | -€5,288 | -11.7% |
| Transfer from deferred taxes | 780 | €1,081 | €1,081 | = | 0.0% |
| Income taxes | 67/77 | €12,396 | €11,069 | -€1,327 | -10.7% |
| Profit (loss) for the period | 9904 | €33,749 | €29,787 | -€3,961 | -11.7% |
| Transfer from tax-exempt reserves | 789 | €3,243 | €3,243 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €36,992 | €33,030 | -€3,961 | -10.7% |
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 3 October 2026 via checked.be.