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
- Cash +€26,707
up €26,707 (+65.6%), from €40,731 to €67,437
mainly Depreciation (+€19,784) and Net result for the year (+€2,794)
- Tangible fixed assets -€19,784
down €19,784 (-7.8%), from €252,978 to €233,194
No liability line moved by more than 1% of the balance sheet total.
- Depreciation +€852
up €852 (+4.5%), from €18,932 to €19,784
- Taxes -€391
down €391 (-27.1%), from €1,439 to €1,048
- Gross operating margin -€358
down €358 (-1.4%), from €26,420 to €26,061
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 | €295,625 | €302,913 | +€7,288 | +2.5% |
| Fixed assets | 21/28 | €252,978 | €233,194 | -€19,784 | -7.8% |
| Tangible fixed assets | 22/27 | €252,978 | €233,194 | -€19,784 | -7.8% |
| Land and buildings | 22 | €252,978 | €233,194 | -€19,784 | -7.8% |
| Current assets | 29/58 | €42,647 | €69,719 | +€27,072 | +63.5% |
| Amounts receivable within one year | 40/41 | €965 | €1,230 | +€265 | +27.5% |
| Other amounts receivable | 41 | €965 | €1,230 | +€265 | +27.5% |
| Cash at bank and in hand | 54/58 | €40,731 | €67,437 | +€26,707 | +65.6% |
| Deferred charges and accrued income | 490/1 | €951 | €1,052 | +€101 | +10.6% |
| Total equity and liabilities | 10/49 | €295,625 | €302,913 | +€7,288 | +2.5% |
| Equity | 10/15 | €292,856 | €295,651 | +€2,794 | +1.0% |
| Contributions | 10/11 | €112,300 | €112,300 | = | 0.0% |
| Reserves | 13 | €180,556 | €183,351 | +€2,794 | +1.5% |
| Distributable reserves | 133 | €180,556 | €183,351 | +€2,794 | +1.5% |
| Amounts payable | 17/49 | €2,769 | €7,262 | +€4,494 | +162.3% |
| Amounts payable within one year | 42/48 | €2,769 | €4,762 | +€1,994 | +72.0% |
| Trade debts | 44 | €333 | €2,420 | +€2,087 | +627.3% |
| Suppliers | 440/4 | €333 | €2,420 | +€2,087 | +627.3% |
| Taxes, remuneration and social security | 45 | €373 | €279 | -€94 | -25.1% |
| Taxes | 450/3 | €373 | €279 | -€94 | -25.1% |
| Other amounts payable | 47/48 | €2,063 | €2,063 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | - | €2,500 | +€2,500 | |
| Non-recurring operating income | 76A | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,932 | €19,784 | +€852 | +4.5% |
| Other operating charges | 640/8 | €2,196 | €2,264 | +€68 | +3.1% |
| Gross operating margin | 9900 | €26,420 | €26,061 | -€358 | -1.4% |
| Operating profit (loss) | 9901 | €5,291 | €4,013 | -€1,278 | -24.2% |
| Financial income | 75/76B | €107 | €1 | -€106 | -99.4% |
| Recurring financial income | 75 | €107 | €1 | -€106 | -99.4% |
| Financial charges | 65/66B | €228 | €171 | -€57 | -25.1% |
| Recurring financial charges | 65 | €228 | €171 | -€57 | -25.1% |
| Profit (loss) for the period before taxes | 9903 | €5,169 | €3,843 | -€1,327 | -25.7% |
| Income taxes | 67/77 | €1,439 | €1,048 | -€391 | -27.1% |
| Profit (loss) for the period | 9904 | €3,730 | €2,794 | -€936 | -25.1% |
| Profit (loss) for the period to be appropriated | 9905 | €3,730 | €2,794 | -€936 | -25.1% |
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 11 October 2026 via checked.be.