PATRIMAR: 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.
PATRIMAR
Largest movements
- Cash -€12,014
down €12,014 (-21.2%), from €56,742 to €44,728
mainly Net result for the year (-€24,580) and Accrued charges and deferred income (-€243)
- Profit (loss) carried forward -€24,580
down €24,580 (-150%), from -€16,435 to -€41,015
- Other debts +€9,712
up €9,712 (+7.7%), from €126,355 to €136,067
- Gross operating margin -€3,902
down €3,902 (-61.1%), from -€6,381 to -€10,283
- Financial charges -€242
down €242 (-2.5%), from €9,592 to €9,350
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 | €471,453 | €456,342 | -€15,111 | -3.2% |
| Fixed assets | 21/28 | €414,711 | €411,544 | -€3,167 | -0.8% |
| Tangible fixed assets | 22/27 | €414,461 | €411,294 | -€3,167 | -0.8% |
| Land and buildings | 22 | €414,461 | €411,294 | -€3,167 | -0.8% |
| Financial fixed assets | 28 | €250 | €250 | = | 0.0% |
| Current assets | 29/58 | €56,742 | €44,797 | -€11,945 | -21.1% |
| Cash at bank and in hand | 54/58 | €56,742 | €44,728 | -€12,014 | -21.2% |
| Deferred charges and accrued income | 490/1 | - | €69 | +€69 | |
| Total equity and liabilities | 10/49 | €471,453 | €456,342 | -€15,111 | -3.2% |
| Equity | 10/15 | €335,565 | €310,985 | -€24,580 | -7.3% |
| Contributions | 10/11 | €317,000 | €317,000 | = | 0.0% |
| Capital | 10 | €317,000 | €317,000 | = | 0.0% |
| Issued capital | 100 | €317,000 | €317,000 | = | 0.0% |
| Reserves | 13 | €35,000 | €35,000 | = | 0.0% |
| Distributable reserves | 133 | €35,000 | €35,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€16,435 | -€41,015 | -€24,580 | -150% |
| Amounts payable | 17/49 | €135,888 | €145,357 | +€9,468 | +7.0% |
| Amounts payable within one year | 42/48 | €126,355 | €136,067 | +€9,712 | +7.7% |
| Other amounts payable | 47/48 | €126,355 | €136,067 | +€9,712 | +7.7% |
| Accrued charges and deferred income | 492/3 | €9,533 | €9,290 | -€243 | -2.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,167 | €3,167 | = | 0.0% |
| Other operating charges | 640/8 | €1,738 | €1,780 | +€42 | +2.4% |
| Gross operating margin | 9900 | -€6,381 | -€10,283 | -€3,902 | -61.1% |
| Operating profit (loss) | 9901 | -€11,286 | -€15,230 | -€3,944 | -34.9% |
| Financial income | 75/76B | €1 | €0 | -€1 | -100% |
| Recurring financial income | 75 | €1 | €0 | -€1 | -100% |
| Financial charges | 65/66B | €9,592 | €9,350 | -€242 | -2.5% |
| Recurring financial charges | 65 | €9,592 | €9,350 | -€242 | -2.5% |
| Profit (loss) for the period before taxes | 9903 | -€20,877 | -€24,580 | -€3,702 | -17.7% |
| Profit (loss) for the period | 9904 | -€20,877 | -€24,580 | -€3,702 | -17.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€20,877 | -€24,580 | -€3,702 | -17.7% |
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 13 October 2026 via checked.be.