PATRIMGEST: what changed
Two fiscal 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.
PATRIMGEST
Largest movements
- Tangible fixed assets -€21,257
down €21,257 (-7.2%), from €293,596 to €272,339
of which Other tangible fixed assets: -€15,333
- Reserves -€25,036
down €25,036 (-11.1%), from €225,906 to €200,870
of which Distributable reserves: -€25,036
- Taxes -€5,338
down €5,338 (-100.0%), from €5,338 to €0
- Depreciation +€2,111
up €2,111 (+11.0%), from €19,146 to €21,257
- Gross operating margin +€1,933
up €1,933 (+42.0%), from -€4,603 to -€2,670
- Other operating charges -€1,795
down €1,795 (-78.8%), from €2,278 to €483
- Financial charges +€482
up €482 (+334.3%), from €144 to €627
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.
Cash bridge derived
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 | €296,230 | €274,778 | -€21,452 | -7.2% |
| Fixed assets | 21/28 | €293,596 | €272,339 | -€21,257 | -7.2% |
| Tangible fixed assets | 22/27 | €293,596 | €272,339 | -€21,257 | -7.2% |
| Land and buildings | 22 | €226,428 | €220,504 | -€5,924 | -2.6% |
| Other tangible fixed assets | 26 | €67,168 | €51,835 | -€15,333 | -22.8% |
| Current assets | 29/58 | €2,634 | €2,439 | -€195 | -7.4% |
| Amounts receivable within one year | 40/41 | €2,051 | - | -€2,051 | |
| Other amounts receivable | 41 | €2,051 | - | -€2,051 | |
| Cash at bank and in hand | 54/58 | €49 | €2,283 | +€2,233 | +4515.5% |
| Deferred charges and accrued income | 490/1 | €534 | €156 | -€378 | -70.7% |
| Total equity and liabilities | 10/49 | €296,230 | €274,778 | -€21,452 | -7.2% |
| Equity | 10/15 | €287,406 | €262,370 | -€25,036 | -8.7% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Reserves | 13 | €225,906 | €200,870 | -€25,036 | -11.1% |
| Non-distributable reserves | 130/1 | €12,500 | €12,500 | = | 0.0% |
| Legal reserve | 130 | €12,500 | €12,500 | = | 0.0% |
| Distributable reserves | 133 | €213,406 | €188,370 | -€25,036 | -11.7% |
| Amounts payable | 17/49 | €8,824 | €12,408 | +€3,585 | +40.6% |
| Amounts payable within one year | 42/48 | €8,824 | €12,408 | +€3,585 | +40.6% |
| Trade debts | 44 | €303 | €1,532 | +€1,229 | +406.4% |
| Suppliers | 440/4 | €303 | €1,532 | +€1,229 | +406.4% |
| Other amounts payable | 47/48 | €8,521 | €10,876 | +€2,355 | +27.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,146 | €21,257 | +€2,111 | +11.0% |
| Other operating charges | 640/8 | €2,278 | €483 | -€1,795 | -78.8% |
| Gross operating margin | 9900 | -€4,603 | -€2,670 | +€1,933 | +42.0% |
| Operating profit (loss) | 9901 | -€26,027 | -€24,410 | +€1,617 | +6.2% |
| Financial income | 75/76B | €418 | €0 | -€418 | -100.0% |
| Recurring financial income | 75 | €418 | €0 | -€418 | -100.0% |
| Financial charges | 65/66B | €144 | €627 | +€482 | +334.3% |
| Recurring financial charges | 65 | €144 | €627 | +€482 | +334.3% |
| Profit (loss) for the period before taxes | 9903 | -€25,754 | -€25,036 | +€717 | +2.8% |
| Income taxes | 67/77 | €5,338 | €0 | -€5,338 | -100.0% |
| Profit (loss) for the period | 9904 | -€31,091 | -€25,036 | +€6,055 | +19.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€31,091 | -€25,036 | +€6,055 | +19.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.