PATRIMCOUR: 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.
What changed
PATRIMCOUR
NACE 82.990, Other business support services
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
-€618,869
2024 · -€560,177-€58,692
Equity
€9,879
2024 · €628,748-€618,869
Cash
€62,972
2024 · €68,033-€5,061
Balance sheet total
€7.4m
2024 · €7.6m-€185,650
Largest movements
Assets
- Tangible fixed assets -€238,290
down €238,290 (-5.1%), from €4.7m to €4.5m
of which Land and buildings: -€251,545
Equity and liabilities
- Profit (loss) carried forward -€618,869
down €618,869 (-10.3%), from -€6.0m to -€6.6m
- Debts after one year +€432,000
up €432,000 (+6.2%), from €6.9m to €7.4m
of which Financial debts: +€432,000
Income statement
- Financial income -€108,253
down €108,253 (-60.2%), from €179,884 to €71,631
- Financial charges -€51,949
down €51,949 (-15.2%), from €340,859 to €288,910
- Staff costs -€14,918
down €14,918 (-90.0%), from €16,576 to €1,658
- Gross operating margin -€8,349
down €8,349 (-11.7%), from -€71,358 to -€79,707
- Depreciation +€7,088
up €7,088 (+2.4%), from €292,059 to €299,147
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.
Result 2024
-€560,177
Gross operating margin
-€8,349
Staff costs
+€14,918
Depreciation
-€7,088
Other operating charges
-€1,869
Financial income
-€108,253
Financial charges
+€51,949
Result 2025
-€618,869
raises the resultlowers the result
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.
From operations
-€368,919
Investment
-€67,142
Financing
+€431,000
Cash 2024
€68,033
From operations (derived)
-€368,919
Net result for the year
-€618,869
Depreciation
+€299,147
Receivables within one year
-€51,317
Deferred charges and accrued income
-€99
Trade debts
-€2,143
Tax, wage and social debts
+€2,691
Accrued charges and deferred income
+€1,671
Investment (derived)
-€67,142
Investment in fixed assets (net)
-€67,142
Financing
+€431,000
Debts after one year
+€432,000
Current portion of long-term debt
-€1,000
Cash 2025
€62,972
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €7,599,644 | €7,413,994 | -€185,650 | -2.4% |
| Fixed assets | 21/28 | €5,925,429 | €5,693,424 | -€232,005 | -3.9% |
| Tangible fixed assets | 22/27 | €4,690,570 | €4,452,280 | -€238,290 | -5.1% |
| Land and buildings | 22 | €4,447,787 | €4,196,242 | -€251,545 | -5.7% |
| Plant, machinery and equipment | 23 | €148,394 | €174,149 | +€25,755 | +17.4% |
| Furniture and vehicles | 24 | €94,389 | €81,889 | -€12,500 | -13.2% |
| Financial fixed assets | 28 | €1,234,859 | €1,241,144 | +€6,285 | +0.5% |
| Current assets | 29/58 | €1,674,215 | €1,720,570 | +€46,355 | +2.8% |
| Amounts receivable within one year | 40/41 | €1,276,747 | €1,328,064 | +€51,317 | +4.0% |
| Trade receivables | 40 | €33,247 | €54,865 | +€21,618 | +65.0% |
| Other amounts receivable | 41 | €1,243,500 | €1,273,199 | +€29,699 | +2.4% |
| Current investments | 50/53 | €326,327 | €326,327 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €68,033 | €62,972 | -€5,061 | -7.4% |
| Deferred charges and accrued income | 490/1 | €3,108 | €3,207 | +€99 | +3.2% |
| Total equity and liabilities | 10/49 | €7,599,644 | €7,413,994 | -€185,650 | -2.4% |
| Equity | 10/15 | €628,748 | €9,879 | -€618,869 | -98.4% |
| Contributions | 10/11 | €6,633,588 | €6,633,588 | = | 0.0% |
| Capital | 10 | €6,633,514 | €6,633,514 | = | 0.0% |
| Issued capital | 100 | €6,633,514 | €6,633,514 | = | 0.0% |
| Contributions outside capital | 11 | €74 | €74 | = | 0.0% |
| Share premium | 1100/10 | €74 | €74 | = | 0.0% |
| Reserves | 13 | €3,021 | €3,021 | = | 0.0% |
| Non-distributable reserves | 130/1 | €3,021 | €3,021 | = | 0.0% |
| Legal reserve | 130 | €3,021 | €3,021 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,007,861 | -€6,626,730 | -€618,869 | -10.3% |
| Amounts payable | 17/49 | €6,970,896 | €7,404,115 | +€433,219 | +6.2% |
| Amounts payable after more than one year | 17 | €6,920,000 | €7,352,000 | +€432,000 | +6.2% |
| Financial debts | 170/4 | €6,795,000 | €7,227,000 | +€432,000 | +6.4% |
| Other amounts payable | 178/9 | €125,000 | €125,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €45,439 | €44,987 | -€452 | -1.0% |
| Current portion of amounts payable after more than one year | 42 | €1,000 | - | -€1,000 | |
| Trade debts | 44 | €34,034 | €31,891 | -€2,143 | -6.3% |
| Suppliers | 440/4 | €34,034 | €31,891 | -€2,143 | -6.3% |
| Taxes, remuneration and social security | 45 | €10,405 | €13,096 | +€2,691 | +25.9% |
| Taxes | 450/3 | €10,405 | €13,096 | +€2,691 | +25.9% |
| Accrued charges and deferred income | 492/3 | €5,457 | €7,128 | +€1,671 | +30.6% |
| Remuneration, social security and pensions | 62 | €16,576 | €1,658 | -€14,918 | -90.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €292,059 | €299,147 | +€7,088 | +2.4% |
| Other operating charges | 640/8 | €19,209 | €21,078 | +€1,869 | +9.7% |
| Gross operating margin | 9900 | -€71,358 | -€79,707 | -€8,349 | -11.7% |
| Operating profit (loss) | 9901 | -€399,202 | -€401,590 | -€2,388 | -0.6% |
| Financial income | 75/76B | €179,884 | €71,631 | -€108,253 | -60.2% |
| Recurring financial income | 75 | €179,884 | €71,631 | -€108,253 | -60.2% |
| Financial charges | 65/66B | €340,859 | €288,910 | -€51,949 | -15.2% |
| Recurring financial charges | 65 | €340,859 | €288,910 | -€51,949 | -15.2% |
| Profit (loss) for the period before taxes | 9903 | -€560,177 | -€618,869 | -€58,692 | -10.5% |
| Profit (loss) for the period | 9904 | -€560,177 | -€618,869 | -€58,692 | -10.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€560,177 | -€618,869 | -€58,692 | -10.5% |
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 31 October 2026 via checked.be.