PATRIMAR CONCEPT: 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 CONCEPT
Largest movements
- Tangible fixed assets -€3,750
down €3,750 (-3.1%), from €120,000 to €116,250
- Deferred charges and accrued income +€3,454
up €3,454 (+3,754%), from €92 to €3,546
- Receivables within one year -€3,345
no longer reported in 2025 (was €3,345)
- Debts after one year -€8,913
down €8,913 (-11.5%), from €77,463 to €68,550
- Other debts +€3,038
up €3,038 (+16.5%), from €18,465 to €21,503
- Profit (loss) carried forward +€2,234
up €2,234 (+45.1%), from €4,953 to €7,187
- Gross operating margin -€1,326
down €1,326 (-11.3%), from €11,703 to €10,377
- Taxes -€392
down €392 (-32.3%), from €1,212 to €820
- Financial charges -€209
down €209 (-7.2%), from €2,921 to €2,712
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 | €123,873 | €120,573 | -€3,300 | -2.7% |
| Fixed assets | 21/28 | €120,000 | €116,250 | -€3,750 | -3.1% |
| Tangible fixed assets | 22/27 | €120,000 | €116,250 | -€3,750 | -3.1% |
| Land and buildings | 22 | €120,000 | €116,250 | -€3,750 | -3.1% |
| Current assets | 29/58 | €3,873 | €4,323 | +€450 | +11.6% |
| Amounts receivable within one year | 40/41 | €3,345 | - | -€3,345 | |
| Other amounts receivable | 41 | €3,345 | - | -€3,345 | |
| Cash at bank and in hand | 54/58 | €436 | €777 | +€341 | +78.2% |
| Deferred charges and accrued income | 490/1 | €92 | €3,546 | +€3,454 | +3,754% |
| Total equity and liabilities | 10/49 | €123,873 | €120,573 | -€3,300 | -2.7% |
| Equity | 10/15 | €17,353 | €19,587 | +€2,234 | +12.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,953 | €7,187 | +€2,234 | +45.1% |
| Amounts payable | 17/49 | €106,520 | €100,986 | -€5,534 | -5.2% |
| Amounts payable after more than one year | 17 | €77,463 | €68,550 | -€8,913 | -11.5% |
| Financial debts | 170/4 | €77,463 | €68,550 | -€8,913 | -11.5% |
| Amounts payable within one year | 42/48 | €29,057 | €32,436 | +€3,379 | +11.6% |
| Current portion of amounts payable after more than one year | 42 | €8,680 | €8,913 | +€233 | +2.7% |
| Taxes, remuneration and social security | 45 | €1,912 | €2,020 | +€108 | +5.6% |
| Taxes | 450/3 | €1,912 | €2,020 | +€108 | +5.6% |
| Other amounts payable | 47/48 | €18,465 | €21,503 | +€3,038 | +16.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,750 | €3,750 | = | 0.0% |
| Other operating charges | 640/8 | €835 | €861 | +€26 | +3.1% |
| Gross operating margin | 9900 | €11,703 | €10,377 | -€1,326 | -11.3% |
| Operating profit (loss) | 9901 | €7,118 | €5,766 | -€1,352 | -19.0% |
| Financial charges | 65/66B | €2,921 | €2,712 | -€209 | -7.2% |
| Recurring financial charges | 65 | €2,921 | €2,712 | -€209 | -7.2% |
| Profit (loss) for the period before taxes | 9903 | €4,197 | €3,054 | -€1,143 | -27.2% |
| Income taxes | 67/77 | €1,212 | €820 | -€392 | -32.3% |
| Profit (loss) for the period | 9904 | €2,985 | €2,234 | -€751 | -25.2% |
| Profit (loss) for the period to be appropriated | 9905 | €2,985 | €2,234 | -€751 | -25.2% |
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 24 October 2026 via checked.be.