PATRIMOINE: 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.
PATRIMOINE
Largest movements
- Receivables within one year -€25,982
down €25,982 (-69.6%), from €37,352 to €11,370
of which Trade receivables: -€15,519
- Tangible fixed assets +€23,397
up €23,397 (+9.7%), from €240,419 to €263,816
of which Furniture and vehicles: +€24,495
- Stocks and contracts -€14,250
down €14,250 (-74.0%), from €19,250 to €5,000
- Cash +€5,785
up €5,785 (+16.8%), from €34,538 to €40,323
mainly Receivables within one year (+€25,982) and Depreciation (+€22,743)
- Debts after one year -€16,225
down €16,225 (-13.7%), from €118,217 to €101,992
- Trade debts +€15,002
up €15,002 (+173%), from €8,658 to €23,660
- Other debts -€10,988
down €10,988 (-81.0%), from €13,560 to €2,572
- Gross operating margin +€36,211
up €36,211 (+57.6%), from €62,855 to €99,066
- Purchases and services +€32,151
up €32,151 (+14.3%), from €224,818 to €256,970
- Staff costs +€29,921
up €29,921 (+73.2%), from €40,876 to €70,797
- Depreciation +€9,206
up €9,206 (+68.0%), from €13,537 to €22,743
- Other operating charges -€2,048
down €2,048 (-48.1%), from €4,261 to €2,213
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 | €331,558 | €323,029 | -€8,529 | -2.6% |
| Fixed assets | 21/28 | €240,419 | €263,816 | +€23,397 | +9.7% |
| Tangible fixed assets | 22/27 | €240,419 | €263,816 | +€23,397 | +9.7% |
| Land and buildings | 22 | €210,854 | €210,854 | = | 0.0% |
| Plant, machinery and equipment | 23 | €10,673 | €9,575 | -€1,098 | -10.3% |
| Furniture and vehicles | 24 | €18,892 | €43,387 | +€24,495 | +130% |
| Current assets | 29/58 | €91,140 | €59,214 | -€31,926 | -35.0% |
| Stocks and contracts in progress | 3 | €19,250 | €5,000 | -€14,250 | -74.0% |
| Stocks | 30/36 | €19,250 | €5,000 | -€14,250 | -74.0% |
| Amounts receivable within one year | 40/41 | €37,352 | €11,370 | -€25,982 | -69.6% |
| Trade receivables | 40 | €26,889 | €11,370 | -€15,519 | -57.7% |
| Other amounts receivable | 41 | €10,463 | - | -€10,463 | |
| Cash at bank and in hand | 54/58 | €34,538 | €40,323 | +€5,785 | +16.8% |
| Deferred charges and accrued income | 490/1 | - | €2,520 | +€2,520 | |
| Total equity and liabilities | 10/49 | €331,558 | €323,029 | -€8,529 | -2.6% |
| Equity | 10/15 | €165,528 | €166,388 | +€860 | +0.5% |
| Contributions | 10/11 | €110,000 | €110,000 | = | 0.0% |
| Capital | 10 | €110,000 | €110,000 | = | 0.0% |
| Issued capital | 100 | €110,000 | €110,000 | = | 0.0% |
| Reserves | 13 | €54,000 | €56,000 | +€2,000 | +3.7% |
| Non-distributable reserves | 130/1 | €11,000 | €11,000 | = | 0.0% |
| Legal reserve | 130 | €11,000 | €11,000 | = | 0.0% |
| Distributable reserves | 133 | €43,000 | €45,000 | +€2,000 | +4.7% |
| Profit (loss) carried forward | 14 | €1,528 | €388 | -€1,140 | -74.6% |
| Amounts payable | 17/49 | €166,030 | €156,641 | -€9,389 | -5.7% |
| Amounts payable after more than one year | 17 | €118,217 | €101,992 | -€16,225 | -13.7% |
| Financial debts | 170/4 | €118,217 | €101,992 | -€16,225 | -13.7% |
| Amounts payable within one year | 42/48 | €47,813 | €54,649 | +€6,837 | +14.3% |
| Current portion of amounts payable after more than one year | 42 | €15,999 | €16,225 | +€226 | +1.4% |
| Trade debts | 44 | €8,658 | €23,660 | +€15,002 | +173% |
| Suppliers | 440/4 | €8,658 | €23,660 | +€15,002 | +173% |
| Taxes, remuneration and social security | 45 | €9,596 | €12,192 | +€2,596 | +27.1% |
| Taxes | 450/3 | €223 | €1,996 | +€1,773 | +793% |
| Remuneration and social security | 454/9 | €9,372 | €10,196 | +€823 | +8.8% |
| Other amounts payable | 47/48 | €13,560 | €2,572 | -€10,988 | -81.0% |
| Goods, raw materials, services and sundry goods | 60/61 | €224,818 | €256,970 | +€32,151 | +14.3% |
| Remuneration, social security and pensions | 62 | €40,876 | €70,797 | +€29,921 | +73.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,537 | €22,743 | +€9,206 | +68.0% |
| Other operating charges | 640/8 | €4,261 | €2,213 | -€2,048 | -48.1% |
| Gross operating margin | 9900 | €62,855 | €99,066 | +€36,211 | +57.6% |
| Operating profit (loss) | 9901 | €4,180 | €3,312 | -€868 | -20.8% |
| Financial income | 75/76B | €6 | €41 | +€34 | +556% |
| Recurring financial income | 75 | €6 | €41 | +€34 | +556% |
| Financial charges | 65/66B | €2,381 | €2,178 | -€204 | -8.6% |
| Recurring financial charges | 65 | €2,381 | €2,178 | -€204 | -8.6% |
| Profit (loss) for the period before taxes | 9903 | €1,805 | €1,175 | -€630 | -34.9% |
| Income taxes | 67/77 | €1,435 | €315 | -€1,119 | -78.0% |
| Profit (loss) for the period | 9904 | €370 | €860 | +€489 | +132% |
| Profit (loss) for the period to be appropriated | 9905 | €370 | €860 | +€489 | +132% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 26 October 2026 via checked.be.