PATRIMAT: 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.
PATRIMAT
Largest movements
- Tangible fixed assets -€25,428
down €25,428 (-6.5%), from €389,801 to €364,373
of which Land and buildings: -€26,674
- Cash -€9,236
down €9,236 (-21.4%), from €43,172 to €33,936
mainly Other debts (-€31,846) and Investment in fixed assets (net) (-€9,309)
- Other debts -€31,846
down €31,846 (-10.2%), from €310,721 to €278,875
- Gross operating margin +€1,704
up €1,704 (+4.6%), from €37,338 to €39,042
- Financial charges -€818
down €818 (-43.2%), from €1,893 to €1,075
- Depreciation +€471
up €471 (+1.4%), from €34,266 to €34,737
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 | €434,904 | €398,400 | -€36,504 | -8.4% |
| Fixed assets | 21/28 | €389,801 | €364,373 | -€25,428 | -6.5% |
| Tangible fixed assets | 22/27 | €389,801 | €364,373 | -€25,428 | -6.5% |
| Land and buildings | 22 | €388,126 | €361,453 | -€26,674 | -6.9% |
| Furniture and vehicles | 24 | €1,675 | €2,920 | +€1,246 | +74.4% |
| Current assets | 29/58 | €45,103 | €34,027 | -€11,076 | -24.6% |
| Amounts receivable within one year | 40/41 | €27 | €91 | +€64 | +233% |
| Other amounts receivable | 41 | €27 | €91 | +€64 | +233% |
| Cash at bank and in hand | 54/58 | €43,172 | €33,936 | -€9,236 | -21.4% |
| Deferred charges and accrued income | 490/1 | €1,904 | €0 | -€1,904 | -100% |
| Total equity and liabilities | 10/49 | €434,904 | €398,400 | -€36,504 | -8.4% |
| Equity | 10/15 | €119,170 | €115,090 | -€4,080 | -3.4% |
| Contributions | 10/11 | €150,000 | €150,000 | = | 0.0% |
| Capital | 10 | €150,000 | €150,000 | = | 0.0% |
| Issued capital | 100 | €150,000 | €150,000 | = | 0.0% |
| Reserves | 13 | €60,000 | €60,000 | = | 0.0% |
| Non-distributable reserves | 130/1 | €15,000 | €15,000 | = | 0.0% |
| Legal reserve | 130 | €15,000 | €15,000 | = | 0.0% |
| Distributable reserves | 133 | €45,000 | €45,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€90,830 | -€94,910 | -€4,080 | -4.5% |
| Amounts payable | 17/49 | €315,734 | €283,310 | -€32,424 | -10.3% |
| Amounts payable within one year | 42/48 | €314,654 | €282,230 | -€32,424 | -10.3% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €3,933 | €3,355 | -€578 | -14.7% |
| Suppliers | 440/4 | €3,933 | €3,355 | -€578 | -14.7% |
| Other amounts payable | 47/48 | €310,721 | €278,875 | -€31,846 | -10.2% |
| Accrued charges and deferred income | 492/3 | €1,080 | €1,080 | = | 0.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,266 | €34,737 | +€471 | +1.4% |
| Other operating charges | 640/8 | €7,581 | €7,523 | -€58 | -0.8% |
| Gross operating margin | 9900 | €37,338 | €39,042 | +€1,704 | +4.6% |
| Operating profit (loss) | 9901 | -€4,509 | -€3,218 | +€1,291 | +28.6% |
| Financial income | 75/76B | €91 | €213 | +€122 | +133% |
| Recurring financial income | 75 | €91 | €213 | +€122 | +133% |
| Financial charges | 65/66B | €1,893 | €1,075 | -€818 | -43.2% |
| Recurring financial charges | 65 | €1,893 | €1,075 | -€818 | -43.2% |
| Profit (loss) for the period before taxes | 9903 | -€6,310 | -€4,080 | +€2,230 | +35.3% |
| Profit (loss) for the period | 9904 | -€6,310 | -€4,080 | +€2,230 | +35.3% |
| Profit (loss) for the period to be appropriated | 9905 | -€6,310 | -€4,080 | +€2,230 | +35.3% |
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.