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
- Receivables within one year +€191,912
up €191,912 (+226%), from €84,870 to €276,783
of which Other amounts receivable: +€200,987
- Cash -€142,225
down €142,225 (-61.0%), from €233,177 to €90,952
mainly Receivables within one year (-€191,912) and Contributions, distributions and other (-€150,000)
- Other debts +€127,331
up €127,331 (+8,326%), from €1,529 to €128,860
- Reserves -€77,655
down €77,655 (-26.5%), from €292,546 to €214,892
- Gross operating margin -€4,503
down €4,503 (-4.2%), from €107,276 to €102,773
- Taxes +€3,223
up €3,223 (+14.6%), from €22,063 to €25,286
- Financial income -€2,659
down €2,659 (-99.2%), from €2,679 to €21
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 | €323,505 | €372,780 | +€49,274 | +15.2% |
| Fixed assets | 21/28 | €5,458 | €5,045 | -€413 | -7.6% |
| Tangible fixed assets | 22/27 | €5,458 | €5,045 | -€413 | -7.6% |
| Furniture and vehicles | 24 | €5,458 | €5,045 | -€413 | -7.6% |
| Current assets | 29/58 | €318,047 | €367,734 | +€49,687 | +15.6% |
| Amounts receivable within one year | 40/41 | €84,870 | €276,783 | +€191,912 | +226% |
| Trade receivables | 40 | €84,075 | €75,000 | -€9,075 | -10.8% |
| Other amounts receivable | 41 | €795 | €201,783 | +€200,987 | +25,269% |
| Cash at bank and in hand | 54/58 | €233,177 | €90,952 | -€142,225 | -61.0% |
| Total equity and liabilities | 10/49 | €323,505 | €372,780 | +€49,274 | +15.2% |
| Equity | 10/15 | €297,546 | €219,892 | -€77,655 | -26.1% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €292,546 | €214,892 | -€77,655 | -26.5% |
| Distributable reserves | 133 | €292,546 | €214,892 | -€77,655 | -26.5% |
| Amounts payable | 17/49 | €25,959 | €152,888 | +€126,929 | +489% |
| Amounts payable within one year | 42/48 | €24,959 | €151,788 | +€126,829 | +508% |
| Trade debts | 44 | €1,026 | €2,728 | +€1,701 | +166% |
| Suppliers | 440/4 | €1,026 | €2,728 | +€1,701 | +166% |
| Taxes, remuneration and social security | 45 | €22,403 | €20,200 | -€2,203 | -9.8% |
| Taxes | 450/3 | €22,403 | €20,200 | -€2,203 | -9.8% |
| Other amounts payable | 47/48 | €1,529 | €128,860 | +€127,331 | +8,326% |
| Accrued charges and deferred income | 492/3 | €1,000 | €1,100 | +€100 | +10.0% |
| Remuneration, social security and pensions | 62 | €480 | €614 | +€134 | +27.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,855 | €2,955 | +€100 | +3.5% |
| Other operating charges | 640/8 | €562 | €876 | +€314 | +55.9% |
| Gross operating margin | 9900 | €107,276 | €102,773 | -€4,503 | -4.2% |
| Operating profit (loss) | 9901 | €103,379 | €98,328 | -€5,051 | -4.9% |
| Financial income | 75/76B | €2,679 | €21 | -€2,659 | -99.2% |
| Recurring financial income | 75 | €2,679 | €21 | -€2,659 | -99.2% |
| Financial charges | 65/66B | €416 | €718 | +€301 | +72.3% |
| Recurring financial charges | 65 | €416 | €718 | +€301 | +72.3% |
| Profit (loss) for the period before taxes | 9903 | €105,642 | €97,631 | -€8,011 | -7.6% |
| Income taxes | 67/77 | €22,063 | €25,286 | +€3,223 | +14.6% |
| Profit (loss) for the period | 9904 | €83,579 | €72,345 | -€11,233 | -13.4% |
| Profit (loss) for the period to be appropriated | 9905 | €83,579 | €72,345 | -€11,233 | -13.4% |
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 16 October 2026 via checked.be.