PATTIJN Frederik: 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.
PATTIJN Frederik
Largest movements
- Cash +€43,142
up €43,142 (+20.4%), from €211,817 to €254,959
mainly Net result for the year (+€80,879) and Depreciation (+€11,185)
- Receivables within one year -€4,656
down €4,656 (-18.3%), from €25,415 to €20,760
- Reserves +€59,587
up €59,587 (+24.8%), from €240,074 to €299,661
- Other debts -€15,268
down €15,268 (-33.2%), from €46,020 to €30,752
- Debts after one year -€6,117
down €6,117 (-15.3%), from €39,897 to €33,780
- Tax, wage and social debts +€4,707
up €4,707 (+45.1%), from €10,436 to €15,143
of which Taxes: +€4,707
- Trade debts -€4,541
down €4,541 (-92.1%), from €4,932 to €391
- Gross operating margin +€13,145
up €13,145 (+11.7%), from €112,422 to €125,567
- Financial charges +€4,847
up €4,847, from -€2,430 to €2,417
- Taxes +€2,946
up €2,946 (+10.4%), from €28,204 to €31,150
- Depreciation +€2,278
up €2,278 (+25.6%), from €8,907 to €11,185
- Financial income +€1,281
up €1,281 (+61.7%), from €2,077 to €3,358
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 | €347,169 | €385,844 | +€38,675 | +11.1% |
| Fixed assets | 21/28 | €50,448 | €50,901 | +€453 | +0.9% |
| Tangible fixed assets | 22/27 | €50,448 | €50,901 | +€453 | +0.9% |
| Land and buildings | 22 | €47,888 | €39,787 | -€8,101 | -16.9% |
| Plant, machinery and equipment | 23 | €1,491 | €768 | -€723 | -48.5% |
| Furniture and vehicles | 24 | €1,069 | €10,346 | +€9,278 | +868% |
| Current assets | 29/58 | €296,721 | €334,943 | +€38,222 | +12.9% |
| Amounts receivable within one year | 40/41 | €25,415 | €20,760 | -€4,656 | -18.3% |
| Other amounts receivable | 41 | €25,415 | €20,760 | -€4,656 | -18.3% |
| Current investments | 50/53 | €58,712 | €58,712 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €211,817 | €254,959 | +€43,142 | +20.4% |
| Deferred charges and accrued income | 490/1 | €777 | €512 | -€264 | -34.0% |
| Total equity and liabilities | 10/49 | €347,169 | €385,844 | +€38,675 | +11.1% |
| Equity | 10/15 | €240,074 | €299,661 | +€59,587 | +24.8% |
| Reserves | 13 | €240,074 | €299,661 | +€59,587 | +24.8% |
| Distributable reserves | 133 | €240,074 | €299,661 | +€59,587 | +24.8% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €107,095 | €86,183 | -€20,912 | -19.5% |
| Amounts payable after more than one year | 17 | €39,897 | €33,780 | -€6,117 | -15.3% |
| Financial debts | 170/4 | €39,897 | €33,780 | -€6,117 | -15.3% |
| Amounts payable within one year | 42/48 | €67,198 | €52,403 | -€14,795 | -22.0% |
| Current portion of amounts payable after more than one year | 42 | €5,810 | €6,117 | +€308 | +5.3% |
| Trade debts | 44 | €4,932 | €391 | -€4,541 | -92.1% |
| Suppliers | 440/4 | €4,932 | €391 | -€4,541 | -92.1% |
| Taxes, remuneration and social security | 45 | €10,436 | €15,143 | +€4,707 | +45.1% |
| Taxes | 450/3 | €10,436 | €15,143 | +€4,707 | +45.1% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €46,020 | €30,752 | -€15,268 | -33.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €8,907 | €11,185 | +€2,278 | +25.6% |
| Other operating charges | 640/8 | €2,839 | €3,294 | +€455 | +16.0% |
| Gross operating margin | 9900 | €112,422 | €125,567 | +€13,145 | +11.7% |
| Operating profit (loss) | 9901 | €100,677 | €111,088 | +€10,412 | +10.3% |
| Financial income | 75/76B | €2,077 | €3,358 | +€1,281 | +61.7% |
| Recurring financial income | 75 | €2,077 | €3,358 | +€1,281 | +61.7% |
| Financial charges | 65/66B | -€2,430 | €2,417 | +€4,847 | |
| Recurring financial charges | 65 | -€2,430 | €2,417 | +€4,847 | |
| Profit (loss) for the period before taxes | 9903 | €105,184 | €112,029 | +€6,845 | +6.5% |
| Income taxes | 67/77 | €28,204 | €31,150 | +€2,946 | +10.4% |
| Profit (loss) for the period | 9904 | €76,980 | €80,879 | +€3,899 | +5.1% |
| Profit (loss) for the period to be appropriated | 9905 | €76,980 | €80,879 | +€3,899 | +5.1% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.