PATRIM: 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.
PATRIM
Largest movements
- Current investments -€123,249
down €123,249 (-100.0%), from €123,250 to €1
- Receivables within one year +€71,927
up €71,927 (+32.9%), from €218,790 to €290,718
- Debts after one year -€446,529
down €446,529 (-43.2%), from €1.0m to €588,202
- Current portion of long-term debt +€397,010
up €397,010 (+801.7%), from €49,520 to €446,529
- Gross operating margin -€105,306
down €105,306 (-58.6%), from €179,832 to €74,526
- Depreciation +€7,400
up €7,400 (+20.7%), from €35,713 to €43,113
- Other operating charges -€6,819
down €6,819 (-64.8%), from €10,516 to €3,697
- Financial charges -€2,413
down €2,413 (-7.2%), from €33,560 to €31,147
- Purchases and services +€1,994
up €1,994 (+17.5%), from €11,402 to €13,396
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 | €1,257,730 | €1,204,866 | -€52,864 | -4.2% |
| Fixed assets | 21/28 | €908,278 | €909,011 | +€733 | +0.1% |
| Tangible fixed assets | 22/27 | €908,278 | €909,011 | +€733 | +0.1% |
| Land and buildings | 22 | €908,278 | €875,977 | -€32,300 | -3.6% |
| Furniture and vehicles | 24 | - | €33,033 | +€33,033 | |
| Current assets | 29/58 | €349,452 | €295,855 | -€53,596 | -15.3% |
| Amounts receivable within one year | 40/41 | €218,790 | €290,718 | +€71,927 | +32.9% |
| Other amounts receivable | 41 | €218,790 | €290,718 | +€71,927 | +32.9% |
| Current investments | 50/53 | €123,250 | €1 | -€123,249 | -100.0% |
| Cash at bank and in hand | 54/58 | €7,310 | €2,693 | -€4,618 | -63.2% |
| Deferred charges and accrued income | 490/1 | €101 | €2,444 | +€2,343 | +2320.1% |
| Total equity and liabilities | 10/49 | €1,257,730 | €1,204,866 | -€52,864 | -4.2% |
| Equity | 10/15 | €158,629 | €155,391 | -€3,238 | -2.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Revaluation surpluses | 12 | €112,400 | €105,600 | -€6,800 | -6.0% |
| Reserves | 13 | €117,459 | €124,259 | +€6,800 | +5.8% |
| Distributable reserves | 133 | €117,459 | €124,259 | +€6,800 | +5.8% |
| Profit (loss) carried forward | 14 | -€89,822 | -€93,060 | -€3,238 | -3.6% |
| Amounts payable | 17/49 | €1,099,101 | €1,049,475 | -€49,626 | -4.5% |
| Amounts payable after more than one year | 17 | €1,034,732 | €588,202 | -€446,529 | -43.2% |
| Financial debts | 170/4 | €1,034,732 | €588,202 | -€446,529 | -43.2% |
| Amounts payable within one year | 42/48 | €62,119 | €461,272 | +€399,153 | +642.6% |
| Current portion of amounts payable after more than one year | 42 | €49,520 | €446,529 | +€397,010 | +801.7% |
| Trade debts | 44 | €7,068 | €14,057 | +€6,989 | +98.9% |
| Suppliers | 440/4 | €7,068 | €14,057 | +€6,989 | +98.9% |
| Taxes, remuneration and social security | 45 | €530 | €686 | +€156 | +29.4% |
| Taxes | 450/3 | €530 | €686 | +€156 | +29.4% |
| Other amounts payable | 47/48 | €5,002 | - | -€5,002 | |
| Accrued charges and deferred income | 492/3 | €2,250 | - | -€2,250 | |
| Turnover | 70 | €88,488 | €86,611 | -€1,877 | -2.1% |
| Goods, raw materials, services and sundry goods | 60/61 | €11,402 | €13,396 | +€1,994 | +17.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €35,713 | €43,113 | +€7,400 | +20.7% |
| Other operating charges | 640/8 | €10,516 | €3,697 | -€6,819 | -64.8% |
| Non-recurring operating charges | 66A | €25,000 | - | -€25,000 | |
| Gross operating margin | 9900 | €179,832 | €74,526 | -€105,306 | -58.6% |
| Operating profit (loss) | 9901 | €108,603 | €27,716 | -€80,887 | -74.5% |
| Financial income | 75/76B | - | €193 | +€193 | |
| Recurring financial income | 75 | - | €193 | +€193 | |
| Financial charges | 65/66B | €33,560 | €31,147 | -€2,413 | -7.2% |
| Recurring financial charges | 65 | €33,560 | €31,147 | -€2,413 | -7.2% |
| Profit (loss) for the period before taxes | 9903 | €75,043 | -€3,238 | -€78,280 | |
| Profit (loss) for the period | 9904 | €75,043 | -€3,238 | -€78,280 | |
| Profit (loss) for the period to be appropriated | 9905 | €75,043 | -€3,238 | -€78,280 |
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 12 October 2026 via checked.be.