PATRIMA: 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.
PATRIMA
Largest movements
- Current investments +€139,162
up €139,162 (+17.6%), from €792,013 to €931,175
- Cash -€108,584
down €108,584 (-37.4%), from €290,027 to €181,443
mainly Current investments (-€139,162) and Contributions, distributions and other (-€39,083)
- Other debts +€29,703
up €29,703 (+5856.4%), from €507 to €30,211
- Reserves +€28,165
up €28,165 (+3.7%), from €760,141 to €788,305
of which Distributable reserves: +€28,165
- Tax, wage and social debts -€21,545
down €21,545 (-18.1%), from €118,744 to €97,199
- Gross operating margin -€216,347
down €216,347 (-72.0%), from €300,426 to €84,079
- Taxes -€69,652
down €69,652 (-70.3%), from €99,062 to €29,410
- Financial income +€18,748
up €18,748 (+301.8%), from €6,211 to €24,959
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 | €1,152,801 | €1,183,686 | +€30,885 | +2.7% |
| Fixed assets | 21/28 | €67,658 | €65,102 | -€2,556 | -3.8% |
| Tangible fixed assets | 22/27 | €67,658 | €65,102 | -€2,556 | -3.8% |
| Land and buildings | 22 | €67,658 | €65,102 | -€2,556 | -3.8% |
| Furniture and vehicles | 24 | €0 | - | = | |
| Current assets | 29/58 | €1,085,143 | €1,118,584 | +€33,441 | +3.1% |
| Amounts receivable within one year | 40/41 | €2,518 | €5,382 | +€2,864 | +113.7% |
| Trade receivables | 40 | €0 | - | = | |
| Other amounts receivable | 41 | €2,518 | €5,382 | +€2,864 | +113.7% |
| Current investments | 50/53 | €792,013 | €931,175 | +€139,162 | +17.6% |
| Cash at bank and in hand | 54/58 | €290,027 | €181,443 | -€108,584 | -37.4% |
| Deferred charges and accrued income | 490/1 | €584 | €584 | = | 0.0% |
| Total equity and liabilities | 10/49 | €1,152,801 | €1,183,686 | +€30,885 | +2.7% |
| Equity | 10/15 | €1,027,141 | €1,055,305 | +€28,165 | +2.7% |
| Contributions | 10/11 | €267,000 | €267,000 | = | 0.0% |
| Capital | 10 | €267,000 | €267,000 | = | 0.0% |
| Issued capital | 100 | €267,000 | €267,000 | = | 0.0% |
| Reserves | 13 | €760,141 | €788,305 | +€28,165 | +3.7% |
| Non-distributable reserves | 130/1 | €81,220 | €81,220 | = | 0.0% |
| Legal reserve | 130 | €81,220 | €81,220 | = | 0.0% |
| Distributable reserves | 133 | €678,921 | €707,085 | +€28,165 | +4.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €125,660 | €128,380 | +€2,720 | +2.2% |
| Amounts payable within one year | 42/48 | €125,165 | €127,885 | +€2,720 | +2.2% |
| Trade debts | 44 | €5,913 | €476 | -€5,438 | -92.0% |
| Suppliers | 440/4 | €5,913 | €476 | -€5,438 | -92.0% |
| Taxes, remuneration and social security | 45 | €118,744 | €97,199 | -€21,545 | -18.1% |
| Taxes | 450/3 | €118,744 | €97,199 | -€21,545 | -18.1% |
| Other amounts payable | 47/48 | €507 | €30,211 | +€29,703 | +5856.4% |
| Accrued charges and deferred income | 492/3 | €495 | €495 | = | 0.0% |
| Non-recurring operating income | 76A | €221,708 | €0 | -€221,708 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,556 | €2,556 | = | 0.0% |
| Other operating charges | 640/8 | €10,845 | €10,902 | +€57 | +0.5% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €300,426 | €84,079 | -€216,347 | -72.0% |
| Operating profit (loss) | 9901 | €287,025 | €70,621 | -€216,404 | -75.4% |
| Financial income | 75/76B | €6,211 | €24,959 | +€18,748 | +301.8% |
| Recurring financial income | 75 | €6,211 | €24,959 | +€18,748 | +301.8% |
| Financial charges | 65/66B | -€2,875 | -€1,078 | +€1,797 | +62.5% |
| Recurring financial charges | 65 | -€2,875 | -€1,078 | +€1,797 | +62.5% |
| Profit (loss) for the period before taxes | 9903 | €296,111 | €96,658 | -€199,453 | -67.4% |
| Income taxes | 67/77 | €99,062 | €29,410 | -€69,652 | -70.3% |
| Profit (loss) for the period | 9904 | €197,048 | €67,248 | -€129,801 | -65.9% |
| Profit (loss) for the period to be appropriated | 9905 | €197,048 | €67,248 | -€129,801 | -65.9% |
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.