PATRIMOINE J: 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 J
Largest movements
- Tangible fixed assets -€4,787
down €4,787 (-8.0%), from €59,560 to €54,773
of which Other tangible fixed assets: -€2,857
- Profit (loss) carried forward -€7,948
down €7,948 (-11.5%), from -€69,411 to -€77,359
- Other debts +€7,660
up €7,660 (+26.1%), from €29,313 to €36,973
- Accrued charges and deferred income -€3,219
no longer reported in 2025 (was €3,219)
- Tax, wage and social debts -€2,205
down €2,205 (-97.1%), from €2,272 to €67
- Debts after one year +€725
up €725 (+15.5%), from €4,675 to €5,400
- Staff costs -€10,607
down €10,607 (-89.0%), from €11,921 to €1,314
- Gross operating margin -€1,723
down €1,723 (-44.6%), from €3,865 to €2,142
- Financial charges -€127
down €127 (-35.1%), from €360 to €234
- Other operating charges +€75
up €75 (+2.9%), from €2,582 to €2,657
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 | €60,068 | €55,080 | -€4,988 | -8.3% |
| Fixed assets | 21/28 | €59,560 | €54,773 | -€4,787 | -8.0% |
| Tangible fixed assets | 22/27 | €59,560 | €54,773 | -€4,787 | -8.0% |
| Land and buildings | 22 | €46,125 | €43,425 | -€2,700 | -5.9% |
| Plant, machinery and equipment | 23 | €479 | €1,249 | +€770 | +161% |
| Other tangible fixed assets | 26 | €12,956 | €10,099 | -€2,857 | -22.1% |
| Current assets | 29/58 | €508 | €307 | -€201 | -39.5% |
| Cash at bank and in hand | 54/58 | €508 | €307 | -€201 | -39.5% |
| Total equity and liabilities | 10/49 | €60,068 | €55,080 | -€4,988 | -8.3% |
| Equity | 10/15 | €20,589 | €12,641 | -€7,948 | -38.6% |
| Contributions | 10/11 | €90,000 | €90,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€69,411 | -€77,359 | -€7,948 | -11.5% |
| Amounts payable | 17/49 | €39,479 | €42,439 | +€2,960 | +7.5% |
| Amounts payable after more than one year | 17 | €4,675 | €5,400 | +€725 | +15.5% |
| Other amounts payable | 178/9 | €4,675 | €5,400 | +€725 | +15.5% |
| Amounts payable within one year | 42/48 | €31,584 | €37,039 | +€5,455 | +17.3% |
| Taxes, remuneration and social security | 45 | €2,272 | €67 | -€2,205 | -97.1% |
| Remuneration and social security | 454/9 | €2,272 | €67 | -€2,205 | -97.1% |
| Other amounts payable | 47/48 | €29,313 | €36,973 | +€7,660 | +26.1% |
| Accrued charges and deferred income | 492/3 | €3,219 | - | -€3,219 | |
| Remuneration, social security and pensions | 62 | €11,921 | €1,314 | -€10,607 | -89.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,873 | €5,886 | +€13 | +0.2% |
| Other operating charges | 640/8 | €2,582 | €2,657 | +€75 | +2.9% |
| Gross operating margin | 9900 | €3,865 | €2,142 | -€1,723 | -44.6% |
| Operating profit (loss) | 9901 | -€16,511 | -€7,714 | +€8,797 | +53.3% |
| Financial charges | 65/66B | €360 | €234 | -€127 | -35.1% |
| Recurring financial charges | 65 | €360 | €234 | -€127 | -35.1% |
| Profit (loss) for the period before taxes | 9903 | -€16,872 | -€7,948 | +€8,924 | +52.9% |
| Profit (loss) for the period | 9904 | -€16,872 | -€7,948 | +€8,924 | +52.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€16,872 | -€7,948 | +€8,924 | +52.9% |
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 17 October 2026 via checked.be.