VAN IMPE PATRICIA: what changed
What changed
VAN IMPE PATRICIA
NACE 68.321, Property management for co-owned buildings (syndics)
filed annual accounts (NBB)
Net result for the year
€24,298
2024 · €28,451-€4,153
Equity
€972,374
2024 · €948,077+€24,298
Cash
€514,736
2024 · €486,053+€28,683
Balance sheet total
€1.8m
2024 · €1.8m-€22,038
Largest movements
Assets
- Tangible fixed assets -€48,803
down €48,803 (-3.7%), from €1.3m to €1.3m
of which Land and buildings: -€48,478
- Cash +€28,683
up €28,683 (+5.9%), from €486,053 to €514,736
mainly Depreciation (+€51,697) and Net result for the year (+€24,298)
Equity and liabilities
- Other debts -€26,804
down €26,804 (-3.8%), from €714,449 to €687,645
- Reserves +€24,298
up €24,298 (+5.0%), from €483,896 to €508,193
of which Distributable reserves: +€29,844
Income statement
- Taxes +€5,197
up €5,197 (+42.9%), from €12,102 to €17,299
- Gross operating margin +€4,314
up €4,314 (+4.6%), from €92,830 to €97,145
- Financial income -€3,088
down €3,088 (-52.2%), from €5,913 to €2,825
- Depreciation +€2,159
up €2,159 (+4.4%), from €49,538 to €51,697
- Other operating charges -€1,543
down €1,543 (-16.6%), from €9,289 to €7,746
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Result 2024
€28,451
Gross operating margin
+€4,314
Depreciation
-€2,159
Other operating charges
+€1,543
Financial income
-€3,088
Financial charges
+€435
Taxes
-€5,197
Result 2025
€24,298
raises the resultlowers the result
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
From operations
+€44,765
Investment
-€2,894
Financing
-€13,188
Cash 2024
€486,053
From operations (derived)
+€44,765
Net result for the year
+€24,298
Depreciation
+€51,697
Receivables within one year
+€1,280
Deferred charges and accrued income
+€639
Provisions
-€2,228
Trade debts
-€3,399
Tax, wage and social debts
-€547
Other debts
-€26,804
Accrued charges and deferred income
-€170
Investment (derived)
-€2,894
Investment in fixed assets (net)
-€2,894
Financing
-€13,188
Debts after one year
-€13,188
Cash 2025
€514,736
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,797,683 | €1,775,645 | -€22,038 | -1.2% |
| Formation expenses | 20 | €0 | €0 | = | |
| Fixed assets | 21/28 | €1,305,255 | €1,256,452 | -€48,803 | -3.7% |
| Tangible fixed assets | 22/27 | €1,305,088 | €1,256,285 | -€48,803 | -3.7% |
| Land and buildings | 22 | €1,304,664 | €1,256,185 | -€48,478 | -3.7% |
| Plant, machinery and equipment | 23 | €424 | €99 | -€325 | -76.6% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Financial fixed assets | 28 | €167 | €167 | = | 0.0% |
| Current assets | 29/58 | €492,428 | €519,193 | +€26,765 | +5.4% |
| Amounts receivable within one year | 40/41 | €1,280 | - | -€1,280 | |
| Trade receivables | 40 | €1,280 | - | -€1,280 | |
| Cash at bank and in hand | 54/58 | €486,053 | €514,736 | +€28,683 | +5.9% |
| Deferred charges and accrued income | 490/1 | €5,096 | €4,457 | -€639 | -12.5% |
| Total equity and liabilities | 10/49 | €1,797,683 | €1,775,645 | -€22,038 | -1.2% |
| Equity | 10/15 | €948,077 | €972,374 | +€24,298 | +2.6% |
| Contributions | 10/11 | €464,181 | €464,181 | = | 0.0% |
| Capital | 10 | €464,181 | €464,181 | = | 0.0% |
| Issued capital | 100 | €464,181 | €464,181 | = | 0.0% |
| Reserves | 13 | €483,896 | €508,193 | +€24,298 | +5.0% |
| Non-distributable reserves | 130/1 | €46,418 | €46,418 | = | 0.0% |
| Legal reserve | 130 | €46,418 | €46,418 | = | 0.0% |
| Tax-exempt reserves | 132 | €149,624 | €144,077 | -€5,547 | -3.7% |
| Distributable reserves | 133 | €287,854 | €317,698 | +€29,844 | +10.4% |
| Provisions and deferred taxes | 16 | €68,215 | €65,987 | -€2,228 | -3.3% |
| Deferred taxes | 168 | €68,215 | €65,987 | -€2,228 | -3.3% |
| Amounts payable | 17/49 | €781,392 | €737,284 | -€44,108 | -5.6% |
| Amounts payable after more than one year | 17 | €36,769 | €23,581 | -€13,188 | -35.9% |
| Financial debts | 170/4 | €27,778 | €14,445 | -€13,333 | -48.0% |
| Other amounts payable | 178/9 | €8,991 | €9,137 | +€146 | +1.6% |
| Amounts payable within one year | 42/48 | €742,953 | €712,202 | -€30,750 | -4.1% |
| Current portion of amounts payable after more than one year | 42 | €13,333 | €13,333 | = | 0.0% |
| Trade debts | 44 | €5,845 | €2,446 | -€3,399 | -58.1% |
| Suppliers | 440/4 | €5,845 | €2,446 | -€3,399 | -58.1% |
| Taxes, remuneration and social security | 45 | €9,325 | €8,778 | -€547 | -5.9% |
| Taxes | 450/3 | €9,325 | €8,778 | -€547 | -5.9% |
| Other amounts payable | 47/48 | €714,449 | €687,645 | -€26,804 | -3.8% |
| Accrued charges and deferred income | 492/3 | €1,670 | €1,500 | -€170 | -10.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €49,538 | €51,697 | +€2,159 | +4.4% |
| Other operating charges | 640/8 | €9,289 | €7,746 | -€1,543 | -16.6% |
| Gross operating margin | 9900 | €92,830 | €97,145 | +€4,314 | +4.6% |
| Operating profit (loss) | 9901 | €34,003 | €37,701 | +€3,698 | +10.9% |
| Financial income | 75/76B | €5,913 | €2,825 | -€3,088 | -52.2% |
| Recurring financial income | 75 | €5,913 | €2,825 | -€3,088 | -52.2% |
| Financial charges | 65/66B | €1,592 | €1,157 | -€435 | -27.3% |
| Recurring financial charges | 65 | €1,592 | €1,157 | -€435 | -27.3% |
| Profit (loss) for the period before taxes | 9903 | €38,325 | €39,369 | +€1,044 | +2.7% |
| Transfer from deferred taxes | 780 | €2,228 | €2,228 | = | 0.0% |
| Income taxes | 67/77 | €12,102 | €17,299 | +€5,197 | +42.9% |
| Profit (loss) for the period | 9904 | €28,451 | €24,298 | -€4,153 | -14.6% |
| Transfer from tax-exempt reserves | 789 | €5,547 | €5,547 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €33,998 | €29,844 | -€4,153 | -12.2% |
Next steps
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Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 8 November 2026 via checked.be.