PATRIMAN: 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.
PATRIMAN
Largest movements
- Deferred charges and accrued income -€54,974
down €54,974 (-47.4%), from €115,974 to €61,000
- Receivables within one year -€15,650
down €15,650 (-1.7%), from €923,919 to €908,269
- Accrued charges and deferred income -€57,096
no longer reported in 2025 (was €57,096)
- Other debts -€12,405
down €12,405 (-1.3%), from €972,225 to €959,821
- Financial charges -€35,143
down €35,143 (-99.4%), from €35,371 to €228
- Financial income -€33,627
down €33,627 (-91.7%), from €36,661 to €3,034
- Depreciation -€5,000
no longer reported in 2025 (was €5,000)
- Gross operating margin -€3,835
down €3,835 (-78.4%), from -€4,889 to -€8,723
- Other operating charges -€1,111
down €1,111 (-68.0%), from €1,633 to €522
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 | €1,047,636 | €971,696 | -€75,940 | -7.2% |
| Current assets | 29/58 | €1,047,636 | €971,696 | -€75,940 | -7.2% |
| Amounts receivable within one year | 40/41 | €923,919 | €908,269 | -€15,650 | -1.7% |
| Other amounts receivable | 41 | €923,919 | €908,269 | -€15,650 | -1.7% |
| Cash at bank and in hand | 54/58 | €7,743 | €2,427 | -€5,315 | -68.7% |
| Deferred charges and accrued income | 490/1 | €115,974 | €61,000 | -€54,974 | -47.4% |
| Total equity and liabilities | 10/49 | €1,047,636 | €971,696 | -€75,940 | -7.2% |
| Equity | 10/15 | €18,314 | €11,875 | -€6,439 | -35.2% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,200 | €6,200 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€49,886 | -€56,325 | -€6,439 | -12.9% |
| Amounts payable | 17/49 | €1,029,321 | €959,821 | -€69,501 | -6.8% |
| Amounts payable within one year | 42/48 | €972,225 | €959,821 | -€12,405 | -1.3% |
| Other amounts payable | 47/48 | €972,225 | €959,821 | -€12,405 | -1.3% |
| Accrued charges and deferred income | 492/3 | €57,096 | - | -€57,096 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,000 | - | -€5,000 | |
| Other operating charges | 640/8 | €1,633 | €522 | -€1,111 | -68.0% |
| Gross operating margin | 9900 | -€4,889 | -€8,723 | -€3,835 | -78.4% |
| Operating profit (loss) | 9901 | -€11,522 | -€9,245 | +€2,276 | +19.8% |
| Financial income | 75/76B | €36,661 | €3,034 | -€33,627 | -91.7% |
| Recurring financial income | 75 | €36,661 | €3,034 | -€33,627 | -91.7% |
| Financial charges | 65/66B | €35,371 | €228 | -€35,143 | -99.4% |
| Recurring financial charges | 65 | €35,371 | €228 | -€35,143 | -99.4% |
| Profit (loss) for the period before taxes | 9903 | -€10,232 | -€6,439 | +€3,793 | +37.1% |
| Profit (loss) for the period | 9904 | -€10,232 | -€6,439 | +€3,793 | +37.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,232 | -€6,439 | +€3,793 | +37.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 18 October 2026 via checked.be.