PATRIMONIUS: 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.
PATRIMONIUS
Largest movements
- Cash +€50,664
up €50,664 (+272%), from €18,601 to €69,265
mainly Net result for the year (+€47,259) and Receivables within one year (+€11,667)
- Receivables within one year -€11,667
down €11,667 (-76.7%), from €15,214 to €3,548
of which Trade receivables: -€11,667
- Tangible fixed assets -€2,093
down €2,093 (-23.2%), from €9,021 to €6,928
of which Other tangible fixed assets: -€1,062
- Profit (loss) carried forward +€32,259
up €32,259, from -€24,353 to €7,906
- Tax, wage and social debts +€7,208
up €7,208 (+701%), from €1,029 to €8,237
- Other debts -€1,842
down €1,842 (-3.2%), from €56,950 to €55,108
- Gross operating margin +€51,848
up €51,848 (+863%), from €6,007 to €57,856
- Taxes +€7,996
up €7,996 (+4,998%), from €160 to €8,156
- Depreciation -€1,122
down €1,122 (-34.9%), from €3,215 to €2,093
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 | €42,978 | €79,887 | +€36,908 | +85.9% |
| Fixed assets | 21/28 | €9,021 | €6,928 | -€2,093 | -23.2% |
| Tangible fixed assets | 22/27 | €9,021 | €6,928 | -€2,093 | -23.2% |
| Plant, machinery and equipment | 23 | €476 | - | -€476 | |
| Furniture and vehicles | 24 | €802 | €246 | -€556 | -69.3% |
| Other tangible fixed assets | 26 | €7,744 | €6,681 | -€1,062 | -13.7% |
| Current assets | 29/58 | €33,957 | €72,959 | +€39,002 | +115% |
| Amounts receivable within one year | 40/41 | €15,214 | €3,548 | -€11,667 | -76.7% |
| Trade receivables | 40 | €12,874 | €1,208 | -€11,667 | -90.6% |
| Other amounts receivable | 41 | €2,340 | €2,340 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €18,601 | €69,265 | +€50,664 | +272% |
| Deferred charges and accrued income | 490/1 | €142 | €146 | +€5 | +3.4% |
| Total equity and liabilities | 10/49 | €42,978 | €79,887 | +€36,908 | +85.9% |
| Equity | 10/15 | -€22,753 | €9,506 | +€32,259 | |
| Contributions | 10/11 | €1,600 | €1,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,353 | €7,906 | +€32,259 | |
| Amounts payable | 17/49 | €65,731 | €70,380 | +€4,649 | +7.1% |
| Amounts payable within one year | 42/48 | €65,731 | €70,380 | +€4,649 | +7.1% |
| Trade debts | 44 | €7,752 | €7,035 | -€717 | -9.2% |
| Suppliers | 440/4 | €7,752 | €7,035 | -€717 | -9.2% |
| Taxes, remuneration and social security | 45 | €1,029 | €8,237 | +€7,208 | +701% |
| Taxes | 450/3 | €1,029 | €8,237 | +€7,208 | +701% |
| Other amounts payable | 47/48 | €56,950 | €55,108 | -€1,842 | -3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,215 | €2,093 | -€1,122 | -34.9% |
| Other operating charges | 640/8 | €333 | €347 | +€14 | +4.1% |
| Gross operating margin | 9900 | €6,007 | €57,856 | +€51,848 | +863% |
| Operating profit (loss) | 9901 | €2,459 | €55,415 | +€52,956 | +2,154% |
| Financial income | 75/76B | €6 | - | -€6 | |
| Recurring financial income | 75 | €6 | - | -€6 | |
| Financial charges | 65/66B | €3 | €0 | -€2 | -99.6% |
| Recurring financial charges | 65 | €3 | €0 | -€2 | -99.6% |
| Profit (loss) for the period before taxes | 9903 | €2,463 | €55,415 | +€52,953 | +2,150% |
| Income taxes | 67/77 | €160 | €8,156 | +€7,996 | +4,998% |
| Profit (loss) for the period | 9904 | €2,303 | €47,259 | +€44,957 | +1,952% |
| Profit (loss) for the period to be appropriated | 9905 | €2,303 | €47,259 | +€44,957 | +1,952% |
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 25 October 2026 via checked.be.