Patrivan: 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.
Patrivan
Largest movements
- Tangible fixed assets -€42,515
down €42,515 (-9.5%), from €448,359 to €405,844
- Cash -€5,554
down €5,554 (-58.5%), from €9,488 to €3,934
mainly Debts after one year (-€24,240) and Provisions (-€21,401)
- Reserves -€58,739
down €58,739 (-17.6%), from €334,572 to €275,833
of which Tax-exempt reserves: -€58,739
- Profit (loss) carried forward +€48,426
up €48,426 (+23.3%), from -€208,228 to -€159,802
- Debts after one year -€24,240
down €24,240 (-36.3%), from €66,818 to €42,578
- Provisions -€21,401
down €21,401 (-32.4%), from €66,087 to €44,686
- Other debts +€18,134
up €18,134 (+23.5%), from €77,110 to €95,243
- Gross operating margin +€30,212
up €30,212, from -€10,812 to €19,400
- Financial charges -€1,231
down €1,231 (-23.1%), from €5,338 to €4,108
- Financial income -€873
no longer reported in 2025 (was €873)
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 | €457,847 | €409,778 | -€48,070 | -10.5% |
| Fixed assets | 21/28 | €448,359 | €405,844 | -€42,515 | -9.5% |
| Tangible fixed assets | 22/27 | €448,359 | €405,844 | -€42,515 | -9.5% |
| Land and buildings | 22 | €448,359 | €405,844 | -€42,515 | -9.5% |
| Current assets | 29/58 | €9,488 | €3,934 | -€5,554 | -58.5% |
| Cash at bank and in hand | 54/58 | €9,488 | €3,934 | -€5,554 | -58.5% |
| Total equity and liabilities | 10/49 | €457,847 | €409,778 | -€48,070 | -10.5% |
| Equity | 10/15 | €213,344 | €203,031 | -€10,313 | -4.8% |
| Contributions | 10/11 | €87,000 | €87,000 | = | 0.0% |
| Capital | 10 | €87,000 | €87,000 | = | 0.0% |
| Issued capital | 100 | €87,000 | €87,000 | = | 0.0% |
| Reserves | 13 | €334,572 | €275,833 | -€58,739 | -17.6% |
| Non-distributable reserves | 130/1 | €8,700 | €8,700 | = | 0.0% |
| Legal reserve | 130 | €8,700 | €8,700 | = | 0.0% |
| Tax-exempt reserves | 132 | €198,262 | €139,523 | -€58,739 | -29.6% |
| Distributable reserves | 133 | €127,610 | €127,610 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€208,228 | -€159,802 | +€48,426 | +23.3% |
| Provisions and deferred taxes | 16 | €66,087 | €44,686 | -€21,401 | -32.4% |
| Deferred taxes | 168 | €66,087 | €44,686 | -€21,401 | -32.4% |
| Amounts payable | 17/49 | €178,416 | €162,061 | -€16,355 | -9.2% |
| Amounts payable after more than one year | 17 | €66,818 | €42,578 | -€24,240 | -36.3% |
| Financial debts | 170/4 | €66,818 | €42,578 | -€24,240 | -36.3% |
| Amounts payable within one year | 42/48 | €111,599 | €119,484 | +€7,885 | +7.1% |
| Current portion of amounts payable after more than one year | 42 | €23,169 | €24,240 | +€1,071 | +4.6% |
| Trade debts | 44 | €11,320 | - | -€11,320 | |
| Suppliers | 440/4 | €11,320 | - | -€11,320 | |
| Other amounts payable | 47/48 | €77,110 | €95,243 | +€18,134 | +23.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,515 | €42,515 | = | 0.0% |
| Other operating charges | 640/8 | €4,386 | €4,491 | +€106 | +2.4% |
| Gross operating margin | 9900 | -€10,812 | €19,400 | +€30,212 | |
| Operating profit (loss) | 9901 | -€57,713 | -€27,606 | +€30,107 | +52.2% |
| Financial income | 75/76B | €873 | - | -€873 | |
| Recurring financial income | 75 | €873 | - | -€873 | |
| Financial charges | 65/66B | €5,338 | €4,108 | -€1,231 | -23.1% |
| Recurring financial charges | 65 | €5,338 | €4,108 | -€1,231 | -23.1% |
| Profit (loss) for the period before taxes | 9903 | -€62,179 | -€31,714 | +€30,464 | +49.0% |
| Transfer from deferred taxes | 780 | €1,358 | €21,401 | +€20,043 | +1,476% |
| Profit (loss) for the period | 9904 | -€60,821 | -€10,313 | +€50,507 | +83.0% |
| Transfer from tax-exempt reserves | 789 | €4,074 | €58,739 | +€54,665 | +1,342% |
| Profit (loss) for the period to be appropriated | 9905 | -€56,747 | €48,426 | +€105,173 |
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 17 October 2026 via checked.be.