PATTYVAN: what changed
Two fiscal 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.
PATTYVAN
Largest movements
- Tangible fixed assets +€7,914
up €7,914 (+1.6%), from €504,049 to €511,963
of which Land and buildings: +€9,030
- Profit (loss) carried forward +€12,086
up €12,086 (+6.7%), from -€180,239 to -€168,154
- Gross operating margin +€5,096
up €5,096 (+21.2%), from €24,029 to €29,125
- Depreciation +€1,722
up €1,722 (+15.6%), from €11,023 to €12,745
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 | €560,527 | €571,951 | +€11,424 | +2.0% |
| Fixed assets | 21/28 | €504,049 | €511,963 | +€7,914 | +1.6% |
| Tangible fixed assets | 22/27 | €504,049 | €511,963 | +€7,914 | +1.6% |
| Land and buildings | 22 | €501,308 | €510,339 | +€9,030 | +1.8% |
| Plant, machinery and equipment | 23 | €2,740 | €1,624 | -€1,116 | -40.7% |
| Current assets | 29/58 | €56,478 | €59,988 | +€3,510 | +6.2% |
| Amounts receivable within one year | 40/41 | €3 | €3 | = | 0.0% |
| Other amounts receivable | 41 | €3 | €3 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €54,204 | €57,693 | +€3,489 | +6.4% |
| Deferred charges and accrued income | 490/1 | €2,271 | €2,292 | +€21 | +0.9% |
| Total equity and liabilities | 10/49 | €560,527 | €571,951 | +€11,424 | +2.0% |
| Equity | 10/15 | €169,248 | €181,334 | +€12,086 | +7.1% |
| Contributions | 10/11 | €337,500 | €337,500 | = | 0.0% |
| Reserves | 13 | €11,988 | €11,988 | = | 0.0% |
| Distributable reserves | 133 | €11,988 | €11,988 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€180,239 | -€168,154 | +€12,086 | +6.7% |
| Amounts payable | 17/49 | €391,279 | €390,617 | -€662 | -0.2% |
| Amounts payable after more than one year | 17 | €385,996 | €385,996 | = | 0.0% |
| Other amounts payable | 178/9 | €385,996 | €385,996 | = | 0.0% |
| Amounts payable within one year | 42/48 | €2,174 | €1,480 | -€693 | -31.9% |
| Trade debts | 44 | €126 | €0 | -€126 | -100.0% |
| Suppliers | 440/4 | €126 | €0 | -€126 | -100.0% |
| Other amounts payable | 47/48 | €2,048 | €1,480 | -€567 | -27.7% |
| Accrued charges and deferred income | 492/3 | €3,109 | €3,140 | +€32 | +1.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,023 | €12,745 | +€1,722 | +15.6% |
| Other operating charges | 640/8 | €4,100 | €4,222 | +€122 | +3.0% |
| Non-recurring operating charges | 66A | €0 | - | = | |
| Gross operating margin | 9900 | €24,029 | €29,125 | +€5,096 | +21.2% |
| Operating profit (loss) | 9901 | €8,906 | €12,158 | +€3,252 | +36.5% |
| Financial income | 75/76B | €12 | €4 | -€8 | -65.5% |
| Recurring financial income | 75 | €12 | €4 | -€8 | -65.5% |
| Financial charges | 65/66B | €74 | €75 | +€2 | +2.0% |
| Recurring financial charges | 65 | €74 | €75 | +€2 | +2.0% |
| Profit (loss) for the period before taxes | 9903 | €8,844 | €12,087 | +€3,243 | +36.7% |
| Income taxes | 67/77 | - | €1 | +€1 | |
| Profit (loss) for the period | 9904 | €8,844 | €12,086 | +€3,242 | +36.7% |
| Profit (loss) for the period to be appropriated | 9905 | €8,844 | €12,086 | +€3,242 | +36.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.