Patrocle: 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.
Patrocle
Largest movements
- Cash -€164,300
down €164,300 (-21.0%), from €782,989 to €618,689
mainly Debts after one year (-€135,313) and Net result for the year (-€28,810)
- Debts after one year -€135,313
down €135,313 (-54.1%), from €250,000 to €114,687
- Profit (loss) carried forward -€28,810
down €28,810 (-33.8%), from -€85,259 to -€114,069
- Gross operating margin +€2,496
up €2,496 (+10.4%), from -€24,091 to -€21,595
- Other operating charges +€1,293
up €1,293 (+131.1%), from €987 to €2,280
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.
Cash bridge derived
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 | €906,180 | €737,315 | -€168,865 | -18.6% |
| Fixed assets | 21/28 | €123,191 | €118,479 | -€4,712 | -3.8% |
| Tangible fixed assets | 22/27 | €123,191 | €118,479 | -€4,712 | -3.8% |
| Land and buildings | 22 | €123,191 | €118,479 | -€4,712 | -3.8% |
| Current assets | 29/58 | €782,989 | €618,836 | -€164,153 | -21.0% |
| Amounts receivable within one year | 40/41 | - | €147 | +€147 | |
| Trade receivables | 40 | - | €147 | +€147 | |
| Cash at bank and in hand | 54/58 | €782,989 | €618,689 | -€164,300 | -21.0% |
| Total equity and liabilities | 10/49 | €906,180 | €737,315 | -€168,865 | -18.6% |
| Equity | 10/15 | €649,471 | €620,661 | -€28,810 | -4.4% |
| Contributions | 10/11 | €500,000 | €500,000 | = | 0.0% |
| Reserves | 13 | €234,730 | €234,730 | = | 0.0% |
| Non-distributable reserves | 130/1 | €35,000 | €35,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €35,000 | €35,000 | = | 0.0% |
| Distributable reserves | 133 | €199,730 | €199,730 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€85,259 | -€114,069 | -€28,810 | -33.8% |
| Amounts payable | 17/49 | €256,708 | €116,653 | -€140,055 | -54.6% |
| Amounts payable after more than one year | 17 | €250,000 | €114,687 | -€135,313 | -54.1% |
| Other amounts payable | 178/9 | €250,000 | €114,687 | -€135,313 | -54.1% |
| Amounts payable within one year | 42/48 | €5,675 | - | -€5,675 | |
| Trade debts | 44 | €4,017 | - | -€4,017 | |
| Suppliers | 440/4 | €4,017 | - | -€4,017 | |
| Other amounts payable | 47/48 | €1,658 | - | -€1,658 | |
| Accrued charges and deferred income | 492/3 | €1,033 | €1,966 | +€933 | +90.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,665 | €4,712 | +€47 | +1.0% |
| Other operating charges | 640/8 | €987 | €2,280 | +€1,293 | +131.1% |
| Gross operating margin | 9900 | -€24,091 | -€21,595 | +€2,496 | +10.4% |
| Operating profit (loss) | 9901 | -€29,743 | -€28,588 | +€1,156 | +3.9% |
| Financial income | 75/76B | - | €26 | +€26 | |
| Recurring financial income | 75 | - | €26 | +€26 | |
| Financial charges | 65/66B | €74 | €249 | +€174 | +234.2% |
| Recurring financial charges | 65 | €74 | €249 | +€174 | +234.2% |
| Profit (loss) for the period before taxes | 9903 | -€29,817 | -€28,810 | +€1,007 | +3.4% |
| Profit (loss) for the period | 9904 | -€29,817 | -€28,810 | +€1,007 | +3.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€29,817 | -€28,810 | +€1,007 | +3.4% |
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 12 October 2026 via checked.be.