PATRISPORT: what changed
What changed
PATRISPORT
NACE 47.639, Retail sale of other sporting goods
filed annual accounts (NBB)
Net result for the year
€50,903
2024 · €105,192-€54,289
Equity
€1.2m
2024 · €1.1m+€50,903
Cash
€120,617
2024 · €54,840+€65,777
Balance sheet total
€1.9m
2024 · €1.9m+€5,549
Largest movements
Assets
- Tangible fixed assets -€93,083
down €93,083 (-6.7%), from €1.4m to €1.3m
of which Land and buildings: -€82,100
- Cash +€65,777
up €65,777 (+120%), from €54,840 to €120,617
mainly Depreciation (+€96,760) and Net result for the year (+€50,903)
- Receivables within one year +€45,938
up €45,938 (+176%), from €26,151 to €72,089
of which Other amounts receivable: +€32,059
Equity and liabilities
- Debts after one year -€53,062
down €53,062 (-12.0%), from €442,953 to €389,891
of which Financial debts: -€53,062
- Profit (loss) carried forward +€50,903
up €50,903 (+6.5%), from €784,141 to €835,044
- Trade debts +€19,592
up €19,592 (+79.9%), from €24,515 to €44,106
Income statement
- Gross operating margin -€59,669
down €59,669 (-14.6%), from €409,753 to €350,085
- Staff costs +€22,085
up €22,085 (+17.1%), from €128,791 to €150,876
- Taxes -€14,925
down €14,925 (-40.2%), from €37,106 to €22,182
- Write-downs -€10,473
down €10,473, from €8,692 to -€1,781
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€105,192
Gross operating margin
-€59,669
Staff costs
-€22,085
Depreciation
+€3,034
Write-downs
+€10,473
Other operating charges
-€947
Financial income
+€156
Financial charges
-€176
Taxes
+€14,925
Result 2025
€50,903
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€121,381
Investment
-€3,564
Financing
-€52,040
Cash 2024
€54,840
From operations (derived)
+€121,381
Net result for the year
+€50,903
Depreciation
+€96,760
Stocks and contracts
+€6,435
Receivables within one year
-€45,938
Deferred charges and accrued income
+€6,536
Trade debts
+€19,592
Tax, wage and social debts
+€981
Other debts
-€14,067
Accrued charges and deferred income
+€180
Investment (derived)
-€3,564
Investment in fixed assets (net)
-€3,564
Financing
-€52,040
Debts after one year
-€53,062
Current portion of long-term debt
+€1,022
Cash 2025
€120,617
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,916,173 | €1,921,722 | +€5,549 | +0.3% |
| Fixed assets | 21/28 | €1,393,189 | €1,299,992 | -€93,196 | -6.7% |
| Intangible fixed assets | 21 | €113 | - | -€113 | |
| Tangible fixed assets | 22/27 | €1,391,506 | €1,298,422 | -€93,083 | -6.7% |
| Land and buildings | 22 | €1,312,773 | €1,230,673 | -€82,100 | -6.3% |
| Plant, machinery and equipment | 23 | €78,636 | €64,859 | -€13,776 | -17.5% |
| Furniture and vehicles | 24 | €96 | €2,890 | +€2,794 | +2,896% |
| Financial fixed assets | 28 | €1,570 | €1,570 | = | 0.0% |
| Current assets | 29/58 | €522,985 | €621,730 | +€98,745 | +18.9% |
| Stocks and contracts in progress | 3 | €428,377 | €421,942 | -€6,435 | -1.5% |
| Stocks | 30/36 | €428,377 | €421,942 | -€6,435 | -1.5% |
| Amounts receivable within one year | 40/41 | €26,151 | €72,089 | +€45,938 | +176% |
| Trade receivables | 40 | €11,422 | €25,301 | +€13,879 | +122% |
| Other amounts receivable | 41 | €14,729 | €46,788 | +€32,059 | +218% |
| Cash at bank and in hand | 54/58 | €54,840 | €120,617 | +€65,777 | +120% |
| Deferred charges and accrued income | 490/1 | €13,617 | €7,081 | -€6,536 | -48.0% |
| Total equity and liabilities | 10/49 | €1,916,173 | €1,921,722 | +€5,549 | +0.3% |
| Equity | 10/15 | €1,117,098 | €1,168,000 | +€50,903 | +4.6% |
| Contributions | 10/11 | €319,642 | €319,642 | = | 0.0% |
| Reserves | 13 | €13,315 | €13,315 | = | 0.0% |
| Distributable reserves | 133 | €13,315 | €13,315 | = | 0.0% |
| Profit (loss) carried forward | 14 | €784,141 | €835,044 | +€50,903 | +6.5% |
| Amounts payable | 17/49 | €799,076 | €753,722 | -€45,354 | -5.7% |
| Amounts payable after more than one year | 17 | €442,953 | €389,891 | -€53,062 | -12.0% |
| Financial debts | 170/4 | €439,553 | €386,491 | -€53,062 | -12.1% |
| Other amounts payable | 178/9 | €3,400 | €3,400 | = | 0.0% |
| Amounts payable within one year | 42/48 | €356,080 | €363,608 | +€7,528 | +2.1% |
| Current portion of amounts payable after more than one year | 42 | €54,954 | €55,976 | +€1,022 | +1.9% |
| Trade debts | 44 | €24,515 | €44,106 | +€19,592 | +79.9% |
| Suppliers | 440/4 | €24,515 | €44,106 | +€19,592 | +79.9% |
| Taxes, remuneration and social security | 45 | €13,185 | €14,166 | +€981 | +7.4% |
| Remuneration and social security | 454/9 | €13,185 | €14,166 | +€981 | +7.4% |
| Other amounts payable | 47/48 | €263,426 | €249,359 | -€14,067 | -5.3% |
| Accrued charges and deferred income | 492/3 | €43 | €223 | +€180 | +423% |
| Remuneration, social security and pensions | 62 | €128,791 | €150,876 | +€22,085 | +17.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €99,794 | €96,760 | -€3,034 | -3.0% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €8,692 | -€1,781 | -€10,473 | |
| Other operating charges | 640/8 | €10,174 | €11,121 | +€947 | +9.3% |
| Gross operating margin | 9900 | €409,753 | €350,085 | -€59,669 | -14.6% |
| Operating profit (loss) | 9901 | €162,302 | €93,109 | -€69,194 | -42.6% |
| Financial income | 75/76B | €19 | €175 | +€156 | +803% |
| Recurring financial income | 75 | €19 | €175 | +€156 | +803% |
| Financial charges | 65/66B | €20,023 | €20,200 | +€176 | +0.9% |
| Recurring financial charges | 65 | €20,023 | €20,200 | +€176 | +0.9% |
| Profit (loss) for the period before taxes | 9903 | €142,298 | €73,084 | -€69,214 | -48.6% |
| Income taxes | 67/77 | €37,106 | €22,182 | -€14,925 | -40.2% |
| Profit (loss) for the period | 9904 | €105,192 | €50,903 | -€54,289 | -51.6% |
| Profit (loss) for the period to be appropriated | 9905 | €105,192 | €50,903 | -€54,289 | -51.6% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 4 November 2026 via checked.be.