Arré Patat: 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.
Arré Patat
Largest movements
- Tangible fixed assets +€21,114
up €21,114 (+26.8%), from €78,840 to €99,954
of which Other tangible fixed assets: +€34,856
- Cash +€12,803
up €12,803 (+136%), from €9,382 to €22,186
mainly Depreciation (+€29,803) and Net result for the year (+€27,677)
- Receivables within one year +€6,772
up €6,772 (+94.5%), from €7,164 to €13,936
of which Trade receivables: +€7,410
- Reserves +€23,927
up €23,927 (+125%), from €19,110 to €43,038
- Debts after one year +€23,360
up €23,360 (+113%), from €20,693 to €44,053
- Current portion of long-term debt -€12,780
down €12,780 (-43.6%), from €29,282 to €16,502
- Trade debts +€5,303
up €5,303 (+38.2%), from €13,898 to €19,201
- Tax, wage and social debts +€3,146
up €3,146 (+197%), from €1,594 to €4,740
of which Taxes: +€3,243
- Gross operating margin +€29,646
up €29,646 (+27.2%), from €109,106 to €138,752
- Staff costs +€9,662
up €9,662 (+19.8%), from €48,865 to €58,527
- Depreciation -€4,278
down €4,278 (-12.6%), from €34,081 to €29,803
- Taxes +€4,005
up €4,005 (+88.9%), from €4,502 to €8,507
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 | €101,949 | €143,677 | +€41,728 | +40.9% |
| Fixed assets | 21/28 | €80,477 | €100,877 | +€20,400 | +25.3% |
| Intangible fixed assets | 21 | €1,638 | €924 | -€714 | -43.6% |
| Tangible fixed assets | 22/27 | €78,840 | €99,954 | +€21,114 | +26.8% |
| Plant, machinery and equipment | 23 | €21,071 | €9,857 | -€11,214 | -53.2% |
| Furniture and vehicles | 24 | €5,354 | €8,774 | +€3,420 | +63.9% |
| Leasing and similar rights | 25 | €19,537 | €13,590 | -€5,947 | -30.4% |
| Other tangible fixed assets | 26 | €32,878 | €67,733 | +€34,856 | +106% |
| Current assets | 29/58 | €21,472 | €42,800 | +€21,328 | +99.3% |
| Stocks and contracts in progress | 3 | €4,150 | €4,930 | +€780 | +18.8% |
| Stocks | 30/36 | €4,150 | €4,930 | +€780 | +18.8% |
| Amounts receivable within one year | 40/41 | €7,164 | €13,936 | +€6,772 | +94.5% |
| Trade receivables | 40 | €6,525 | €13,936 | +€7,410 | +114% |
| Other amounts receivable | 41 | €638 | - | -€638 | |
| Cash at bank and in hand | 54/58 | €9,382 | €22,186 | +€12,803 | +136% |
| Deferred charges and accrued income | 490/1 | €776 | €1,749 | +€973 | +125% |
| Total equity and liabilities | 10/49 | €101,949 | €143,677 | +€41,728 | +40.9% |
| Equity | 10/15 | €29,110 | €53,038 | +€23,927 | +82.2% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €19,110 | €43,038 | +€23,927 | +125% |
| Distributable reserves | 133 | €19,110 | €43,038 | +€23,927 | +125% |
| Amounts payable | 17/49 | €72,839 | €90,640 | +€17,801 | +24.4% |
| Amounts payable after more than one year | 17 | €20,693 | €44,053 | +€23,360 | +113% |
| Financial debts | 170/4 | €20,693 | €44,053 | +€23,360 | +113% |
| Amounts payable within one year | 42/48 | €52,100 | €46,544 | -€5,556 | -10.7% |
| Current portion of amounts payable after more than one year | 42 | €29,282 | €16,502 | -€12,780 | -43.6% |
| Financial debts | 43 | €3,416 | €2,352 | -€1,065 | -31.2% |
| Credit institutions | 430/8 | €3,416 | €2,352 | -€1,065 | -31.2% |
| Trade debts | 44 | €13,898 | €19,201 | +€5,303 | +38.2% |
| Suppliers | 440/4 | €13,898 | €19,201 | +€5,303 | +38.2% |
| Taxes, remuneration and social security | 45 | €1,594 | €4,740 | +€3,146 | +197% |
| Taxes | 450/3 | €713 | €3,956 | +€3,243 | +455% |
| Remuneration and social security | 454/9 | €880 | €784 | -€97 | -11.0% |
| Other amounts payable | 47/48 | €3,911 | €3,750 | -€161 | -4.1% |
| Accrued charges and deferred income | 492/3 | €45 | €43 | -€3 | -5.9% |
| Remuneration, social security and pensions | 62 | €48,865 | €58,527 | +€9,662 | +19.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €34,081 | €29,803 | -€4,278 | -12.6% |
| Other operating charges | 640/8 | €5,120 | €5,440 | +€320 | +6.3% |
| Gross operating margin | 9900 | €109,106 | €138,752 | +€29,646 | +27.2% |
| Operating profit (loss) | 9901 | €21,040 | €44,982 | +€23,942 | +114% |
| Financial income | 75/76B | €51 | €96 | +€45 | +88.3% |
| Recurring financial income | 75 | €51 | €96 | +€45 | +88.3% |
| Financial charges | 65/66B | €9,815 | €8,895 | -€920 | -9.4% |
| Recurring financial charges | 65 | €9,815 | €8,895 | -€920 | -9.4% |
| Profit (loss) for the period before taxes | 9903 | €11,277 | €36,184 | +€24,907 | +221% |
| Income taxes | 67/77 | €4,502 | €8,507 | +€4,005 | +88.9% |
| Profit (loss) for the period | 9904 | €6,775 | €27,677 | +€20,902 | +309% |
| Profit (loss) for the period to be appropriated | 9905 | €6,775 | €27,677 | +€20,902 | +309% |
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 31 October 2026 via checked.be.