CHEZ PAT: 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.
CHEZ PAT
Largest movements
- Tangible fixed assets -€780
down €780 (-100%), from €780 to €0
- Cash -€257
down €257 (-32.7%), from €786 to €529
mainly Net result for the year (-€1,325) and Receivables within one year (-€199)
- Receivables within one year +€199
up €199 (+40.8%), from €488 to €687
- Profit (loss) carried forward -€1,325
down €1,325 (-66.1%), from -€2,004 to -€3,329
- Other debts +€487
up €487 (+19.0%), from €2,558 to €3,045
- Financial charges +€496
up €496 (+349%), from €142 to €638
- Depreciation -€378
down €378 (-32.6%), from €1,158 to €780
- Taxes -€23
down €23 (-7.4%), from -€310 to -€333
- Gross operating margin +€9
up €9 (+3.6%), from -€249 to -€240
- Purchases and services -€9
down €9 (-3.6%), from €249 to €240
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 | €2,054 | €1,216 | -€838 | -40.8% |
| Fixed assets | 21/28 | €780 | €0 | -€780 | -100% |
| Tangible fixed assets | 22/27 | €780 | €0 | -€780 | -100% |
| Plant, machinery and equipment | 23 | €780 | €0 | -€780 | -100% |
| Current assets | 29/58 | €1,274 | €1,216 | -€58 | -4.6% |
| Amounts receivable within one year | 40/41 | €488 | €687 | +€199 | +40.8% |
| Other amounts receivable | 41 | €488 | €687 | +€199 | +40.8% |
| Cash at bank and in hand | 54/58 | €786 | €529 | -€257 | -32.7% |
| Total equity and liabilities | 10/49 | €2,054 | €1,216 | -€838 | -40.8% |
| Equity | 10/15 | -€504 | -€1,829 | -€1,325 | -263% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€2,004 | -€3,329 | -€1,325 | -66.1% |
| Amounts payable | 17/49 | €2,558 | €3,045 | +€487 | +19.0% |
| Amounts payable within one year | 42/48 | €2,558 | €3,045 | +€487 | +19.0% |
| Taxes | 450/3 | €0 | - | = | |
| Other amounts payable | 47/48 | €2,558 | €3,045 | +€487 | +19.0% |
| Turnover | 70 | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €249 | €240 | -€9 | -3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,158 | €780 | -€378 | -32.6% |
| Gross operating margin | 9900 | -€249 | -€240 | +€9 | +3.6% |
| Operating profit (loss) | 9901 | -€1,407 | -€1,020 | +€387 | +27.5% |
| Financial charges | 65/66B | €142 | €638 | +€496 | +349% |
| Recurring financial charges | 65 | €142 | €638 | +€496 | +349% |
| Profit (loss) for the period before taxes | 9903 | -€1,549 | -€1,658 | -€109 | -7.0% |
| Transfer to deferred taxes | 680 | €0 | - | = | |
| Income taxes | 67/77 | -€310 | -€333 | -€23 | -7.4% |
| Profit (loss) for the period | 9904 | -€1,239 | -€1,325 | -€86 | -6.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,239 | -€1,325 | -€86 | -6.9% |
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 20 October 2026 via checked.be.