PAT-IN: 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-IN
Largest movements
- Tangible fixed assets -€88,725
down €88,725 (-3.7%), from €2.4m to €2.3m
- Cash +€30,842
up €30,842 (+147%), from €21,049 to €51,891
mainly Depreciation (+€88,725) and Receivables within one year (+€778)
- Profit (loss) carried forward -€56,671
down €56,671 (-8.0%), from -€711,085 to -€767,756
- Gross operating margin +€1,722
up €1,722 (+3.1%), from €55,286 to €57,008
- Other operating charges +€996
up €996 (+4.2%), from €23,622 to €24,617
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 | €2,431,894 | €2,373,290 | -€58,604 | -2.4% |
| Fixed assets | 21/28 | €2,368,620 | €2,279,896 | -€88,725 | -3.7% |
| Tangible fixed assets | 22/27 | €2,368,620 | €2,279,896 | -€88,725 | -3.7% |
| Land and buildings | 22 | €2,368,620 | €2,279,896 | -€88,725 | -3.7% |
| Current assets | 29/58 | €63,273 | €93,394 | +€30,121 | +47.6% |
| Amounts receivable within one year | 40/41 | €39,795 | €39,017 | -€778 | -2.0% |
| Other amounts receivable | 41 | €39,795 | €39,017 | -€778 | -2.0% |
| Cash at bank and in hand | 54/58 | €21,049 | €51,891 | +€30,842 | +147% |
| Deferred charges and accrued income | 490/1 | €2,429 | €2,486 | +€57 | +2.4% |
| Total equity and liabilities | 10/49 | €2,431,894 | €2,373,290 | -€58,604 | -2.4% |
| Equity | 10/15 | €1,133,915 | €1,077,244 | -€56,671 | -5.0% |
| Contributions | 10/11 | €1,845,000 | €1,845,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€711,085 | -€767,756 | -€56,671 | -8.0% |
| Amounts payable | 17/49 | €1,297,979 | €1,296,046 | -€1,933 | -0.1% |
| Amounts payable after more than one year | 17 | €32,000 | €32,000 | = | 0.0% |
| Financial debts | 170/4 | €32,000 | €32,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,263,739 | €1,261,669 | -€2,070 | -0.2% |
| Trade debts | 44 | €3,592 | €1,262 | -€2,330 | -64.9% |
| Suppliers | 440/4 | €3,592 | €1,262 | -€2,330 | -64.9% |
| Taxes, remuneration and social security | 45 | €147 | €407 | +€260 | +176% |
| Taxes | 450/3 | €147 | €407 | +€260 | +176% |
| Other amounts payable | 47/48 | €1,260,000 | €1,260,000 | = | 0.0% |
| Accrued charges and deferred income | 492/3 | €2,240 | €2,377 | +€137 | +6.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €88,647 | €88,725 | +€78 | +0.1% |
| Other operating charges | 640/8 | €23,622 | €24,617 | +€996 | +4.2% |
| Gross operating margin | 9900 | €55,286 | €57,008 | +€1,722 | +3.1% |
| Operating profit (loss) | 9901 | -€56,983 | -€56,334 | +€649 | +1.1% |
| Financial income | 75/76B | €8 | €45 | +€37 | +472% |
| Recurring financial income | 75 | €8 | €45 | +€37 | +472% |
| Financial charges | 65/66B | €360 | €379 | +€19 | +5.2% |
| Recurring financial charges | 65 | €360 | €379 | +€19 | +5.2% |
| Profit (loss) for the period before taxes | 9903 | -€57,335 | -€56,668 | +€667 | +1.2% |
| Income taxes | 67/77 | €2 | €2 | -€0 | -3.4% |
| Profit (loss) for the period | 9904 | -€57,337 | -€56,671 | +€667 | +1.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€57,337 | -€56,671 | +€667 | +1.2% |
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 18 October 2026 via checked.be.