BOEM 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.
BOEM PATAT
Largest movements
- Cash +€14,143
up €14,143 (+103%), from €13,685 to €27,828
mainly Other debts (+€13,662) and Net result for the year (+€10,470)
- Intangible fixed assets -€5,000
down €5,000 (-10.8%), from €46,250 to €41,250
- Tangible fixed assets +€820
new in 2025: €820
- Other debts +€13,662
up €13,662 (+167%), from €8,176 to €21,838
- Trade debts -€13,128
down €13,128 (-48.6%), from €26,986 to €13,858
- Reserves +€10,470
up €10,470 (+123%), from €8,490 to €18,961
- Gross operating margin +€3,400
up €3,400 (+6.5%), from €52,362 to €55,762
- Depreciation +€1,602
up €1,602 (+42.7%), from €3,750 to €5,352
- Taxes +€901
up €901 (+40.1%), from €2,245 to €3,146
- Financial income +€641
up €641 (+26.6%), from €2,413 to €3,054
of which Non-recurring financial income: +€631
- Staff costs -€627
down €627 (-1.7%), from €36,691 to €36,064
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 | €64,566 | €75,186 | +€10,620 | +16.4% |
| Fixed assets | 21/28 | €49,423 | €45,243 | -€4,180 | -8.5% |
| Intangible fixed assets | 21 | €46,250 | €41,250 | -€5,000 | -10.8% |
| Tangible fixed assets | 22/27 | - | €820 | +€820 | |
| Furniture and vehicles | 24 | - | €820 | +€820 | |
| Financial fixed assets | 28 | €3,173 | €3,173 | = | 0.0% |
| Current assets | 29/58 | €15,143 | €29,943 | +€14,799 | +97.7% |
| Amounts receivable within one year | 40/41 | €1,458 | €2,115 | +€656 | +45.0% |
| Other amounts receivable | 41 | €1,458 | €2,115 | +€656 | +45.0% |
| Cash at bank and in hand | 54/58 | €13,685 | €27,828 | +€14,143 | +103% |
| Total equity and liabilities | 10/49 | €64,566 | €75,186 | +€10,620 | +16.4% |
| Equity | 10/15 | €10,490 | €20,961 | +€10,470 | +99.8% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €8,490 | €18,961 | +€10,470 | +123% |
| Distributable reserves | 133 | €8,490 | €18,961 | +€10,470 | +123% |
| Amounts payable | 17/49 | €54,076 | €54,226 | +€150 | +0.3% |
| Amounts payable within one year | 42/48 | €54,076 | €54,226 | +€150 | +0.3% |
| Trade debts | 44 | €26,986 | €13,858 | -€13,128 | -48.6% |
| Suppliers | 440/4 | €26,986 | €13,858 | -€13,128 | -48.6% |
| Taxes, remuneration and social security | 45 | €18,914 | €18,530 | -€384 | -2.0% |
| Taxes | 450/3 | €11,411 | €16,058 | +€4,647 | +40.7% |
| Remuneration and social security | 454/9 | €7,503 | €2,472 | -€5,032 | -67.1% |
| Other amounts payable | 47/48 | €8,176 | €21,838 | +€13,662 | +167% |
| Remuneration, social security and pensions | 62 | €36,691 | €36,064 | -€627 | -1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,750 | €5,352 | +€1,602 | +42.7% |
| Other operating charges | 640/8 | €3,484 | €3,660 | +€177 | +5.1% |
| Gross operating margin | 9900 | €52,362 | €55,762 | +€3,400 | +6.5% |
| Operating profit (loss) | 9901 | €8,437 | €10,685 | +€2,248 | +26.6% |
| Financial income | 75/76B | €2,413 | €3,054 | +€641 | +26.6% |
| Recurring financial income | 75 | €3 | €13 | +€9 | +272% |
| Non-recurring financial income | 76B | €2,409 | €3,041 | +€631 | +26.2% |
| Financial charges | 65/66B | €115 | €122 | +€7 | +6.2% |
| Recurring financial charges | 65 | €115 | €122 | +€7 | +6.2% |
| Profit (loss) for the period before taxes | 9903 | €10,735 | €13,617 | +€2,881 | +26.8% |
| Income taxes | 67/77 | €2,245 | €3,146 | +€901 | +40.1% |
| Profit (loss) for the period | 9904 | €8,490 | €10,470 | +€1,980 | +23.3% |
| Profit (loss) for the period to be appropriated | 9905 | €8,490 | €10,470 | +€1,980 | +23.3% |
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.