PATRIST HOLDING: 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.
PATRIST HOLDING
Largest movements
- Receivables within one year +€2.2m
new in 2025: €2.2m
- Cash +€1.8m
up €1.8m (+113%), from €1.6m to €3.5m
mainly Net result for the year (+€4.7m) and Other debts (+€1.4m)
- Financial fixed assets +€1.8m
up €1.8m (+9.3%), from €19.4m to €21.3m
- Profit (loss) carried forward +€4.7m
up €4.7m (+63.1%), from €7.5m to €12.2m
- Other debts +€1.4m
up €1.4m (+24.4%), from €5.8m to €7.2m
- Tax, wage and social debts -€280,000
down €280,000 (-40.4%), from €692,893 to €412,893
- Taxes -€425,000
no longer reported in 2025 (was €425,000)
- Financial income +€44,958
up €44,958 (+1.0%), from €4.7m to €4.8m
- Gross operating margin -€20,590
down €20,590 (-158%), from -€12,995 to -€33,585
- Financial charges -€1,671
down €1,671 (-51.5%), from €3,244 to €1,573
- Other operating charges +€1,002
up €1,002 (+90.4%), from €1,108 to €2,110
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 | €21,076,410 | €26,934,410 | +€5.9m | +27.8% |
| Fixed assets | 21/28 | €19,445,331 | €21,260,659 | +€1.8m | +9.3% |
| Financial fixed assets | 28 | €19,445,331 | €21,260,659 | +€1.8m | +9.3% |
| Current assets | 29/58 | €1,631,079 | €5,673,751 | +€4.0m | +248% |
| Amounts receivable within one year | 40/41 | - | €2,221,694 | +€2.2m | |
| Other amounts receivable | 41 | - | €2,221,694 | +€2.2m | |
| Cash at bank and in hand | 54/58 | €1,618,979 | €3,452,057 | +€1.8m | +113% |
| Deferred charges and accrued income | 490/1 | €12,100 | - | -€12,100 | |
| Total equity and liabilities | 10/49 | €21,076,410 | €26,934,410 | +€5.9m | +27.8% |
| Equity | 10/15 | €14,624,859 | €19,360,857 | +€4.7m | +32.4% |
| Contributions | 10/11 | €62,500 | €62,500 | = | 0.0% |
| Capital | 10 | €62,500 | €62,500 | = | 0.0% |
| Issued capital | 100 | €62,500 | €62,500 | = | 0.0% |
| Reserves | 13 | €7,056,250 | €7,056,250 | = | 0.0% |
| Non-distributable reserves | 130/1 | €6,250 | €6,250 | = | 0.0% |
| Legal reserve | 130 | €6,250 | €6,250 | = | 0.0% |
| Distributable reserves | 133 | €7,050,000 | €7,050,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €7,506,109 | €12,242,107 | +€4.7m | +63.1% |
| Amounts payable | 17/49 | €6,451,551 | €7,573,553 | +€1.1m | +17.4% |
| Amounts payable within one year | 42/48 | €6,451,551 | €7,573,553 | +€1.1m | +17.4% |
| Trade debts | 44 | €3,448 | €2,793 | -€655 | -19.0% |
| Suppliers | 440/4 | €3,448 | €2,793 | -€655 | -19.0% |
| Taxes, remuneration and social security | 45 | €692,893 | €412,893 | -€280,000 | -40.4% |
| Taxes | 450/3 | €692,893 | €412,893 | -€280,000 | -40.4% |
| Other amounts payable | 47/48 | €5,755,210 | €7,157,867 | +€1.4m | +24.4% |
| Other operating charges | 640/8 | €1,108 | €2,110 | +€1,002 | +90.4% |
| Gross operating margin | 9900 | -€12,995 | -€33,585 | -€20,590 | -158% |
| Operating profit (loss) | 9901 | -€14,103 | -€35,695 | -€21,592 | -153% |
| Financial income | 75/76B | €4,728,307 | €4,773,265 | +€44,958 | +1.0% |
| Recurring financial income | 75 | €4,728,307 | €4,773,265 | +€44,958 | +1.0% |
| Financial charges | 65/66B | €3,244 | €1,573 | -€1,671 | -51.5% |
| Recurring financial charges | 65 | €3,244 | €1,573 | -€1,671 | -51.5% |
| Profit (loss) for the period before taxes | 9903 | €4,710,961 | €4,735,997 | +€25,037 | +0.5% |
| Income taxes | 67/77 | €425,000 | - | -€425,000 | |
| Profit (loss) for the period | 9904 | €4,285,961 | €4,735,997 | +€450,037 | +10.5% |
| Profit (loss) for the period to be appropriated | 9905 | €4,285,961 | €4,735,997 | +€450,037 | +10.5% |
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 19 October 2026 via checked.be.