PAT'ARCHITEK: 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.
PAT'ARCHITEK
Largest movements
- Cash -€4,791
down €4,791 (-27.4%), from €17,477 to €12,686
mainly Tax, wage and social debts (-€9,044) and Receivables within one year (-€2,916)
- Receivables within one year +€2,916
up €2,916 (+58.7%), from €4,971 to €7,887
of which Trade receivables: +€2,916
- Tangible fixed assets -€2,552
down €2,552 (-24.2%), from €10,546 to €7,994
- Deferred charges and accrued income +€923
new in 2025: €923
- Tax, wage and social debts -€9,044
down €9,044 (-65.8%), from €13,751 to €4,708
of which Remuneration and social security: -€6,400
- Other debts +€5,060
up €5,060 (+45.9%), from €11,023 to €16,084
- Gross operating margin +€5,851
up €5,851, from -€979 to €4,873
- Financial charges +€1,313
up €1,313 (+2,918%), from €45 to €1,358
- Depreciation +€687
up €687 (+36.8%), from €1,865 to €2,552
- Other operating charges -€197
down €197 (-22.4%), from €881 to €684
- Taxes -€134
down €134 (-52.2%), from €257 to €123
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 | €32,994 | €29,490 | -€3,505 | -10.6% |
| Fixed assets | 21/28 | €10,546 | €7,994 | -€2,552 | -24.2% |
| Tangible fixed assets | 22/27 | €10,546 | €7,994 | -€2,552 | -24.2% |
| Plant, machinery and equipment | 23 | €10,546 | €7,994 | -€2,552 | -24.2% |
| Current assets | 29/58 | €22,448 | €21,496 | -€952 | -4.2% |
| Amounts receivable within one year | 40/41 | €4,971 | €7,887 | +€2,916 | +58.7% |
| Trade receivables | 40 | €1,029 | €3,945 | +€2,916 | +284% |
| Other amounts receivable | 41 | €3,943 | €3,943 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €17,477 | €12,686 | -€4,791 | -27.4% |
| Deferred charges and accrued income | 490/1 | - | €923 | +€923 | |
| Total equity and liabilities | 10/49 | €32,994 | €29,490 | -€3,505 | -10.6% |
| Equity | 10/15 | €8,220 | €8,435 | +€215 | +2.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €5,220 | €5,435 | +€215 | +4.1% |
| Amounts payable | 17/49 | €24,775 | €21,055 | -€3,720 | -15.0% |
| Amounts payable within one year | 42/48 | €24,775 | €21,055 | -€3,720 | -15.0% |
| Trade debts | 44 | - | €263 | +€263 | |
| Suppliers | 440/4 | - | €263 | +€263 | |
| Taxes, remuneration and social security | 45 | €13,751 | €4,708 | -€9,044 | -65.8% |
| Taxes | 450/3 | €7,351 | €4,708 | -€2,644 | -36.0% |
| Remuneration and social security | 454/9 | €6,400 | - | -€6,400 | |
| Other amounts payable | 47/48 | €11,023 | €16,084 | +€5,060 | +45.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,865 | €2,552 | +€687 | +36.8% |
| Other operating charges | 640/8 | €881 | €684 | -€197 | -22.4% |
| Gross operating margin | 9900 | -€979 | €4,873 | +€5,851 | |
| Operating profit (loss) | 9901 | -€3,725 | €1,636 | +€5,361 | |
| Financial income | 75/76B | - | €61 | +€61 | |
| Recurring financial income | 75 | - | €61 | +€61 | |
| Financial charges | 65/66B | €45 | €1,358 | +€1,313 | +2,918% |
| Recurring financial charges | 65 | €45 | €1,358 | +€1,313 | +2,918% |
| Profit (loss) for the period before taxes | 9903 | -€3,770 | €338 | +€4,109 | |
| Income taxes | 67/77 | €257 | €123 | -€134 | -52.2% |
| Profit (loss) for the period | 9904 | -€4,028 | €215 | +€4,243 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,028 | €215 | +€4,243 |
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 23 October 2026 via checked.be.