PAT-LAB: what changed
Two fiscal 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-LAB
Largest movements
- Cash +€6,132
up €6,132 (+60.8%), from €10,082 to €16,215
mainly Net result for the year (+€7,081) and Tax, wage and social debts (+€1,914)
- Tangible fixed assets +€3,409
up €3,409 (+125.3%), from €2,721 to €6,129
- Receivables within one year -€1,907
down €1,907 (-37.0%), from €5,157 to €3,250
of which Trade receivables: -€2,383
- Deferred charges and accrued income -€927
no longer reported in 2025 (was €927)
- Profit (loss) carried forward +€7,081
up €7,081 (+168.4%), from €4,204 to €11,285
- Tax, wage and social debts +€1,914
up €1,914 (+38.6%), from €4,964 to €6,878
of which Remuneration and social security: +€1,516
- Other debts -€1,305
down €1,305 (-74.7%), from €1,747 to €443
- Trade debts -€1,134
down €1,134 (-64.0%), from €1,773 to €638
- Depreciation +€982
up €982 (+367.9%), from €267 to €1,249
- Gross operating margin +€187
up €187 (+1.6%), from €12,019 to €12,205
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.
Cash bridge derived
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 | €18,888 | €25,594 | +€6,707 | +35.5% |
| Fixed assets | 21/28 | €2,721 | €6,129 | +€3,409 | +125.3% |
| Tangible fixed assets | 22/27 | €2,721 | €6,129 | +€3,409 | +125.3% |
| Furniture and vehicles | 24 | €2,721 | €6,129 | +€3,409 | +125.3% |
| Current assets | 29/58 | €16,167 | €19,465 | +€3,298 | +20.4% |
| Amounts receivable within one year | 40/41 | €5,157 | €3,250 | -€1,907 | -37.0% |
| Trade receivables | 40 | €5,157 | €2,774 | -€2,383 | -46.2% |
| Other amounts receivable | 41 | - | €476 | +€476 | |
| Cash at bank and in hand | 54/58 | €10,082 | €16,215 | +€6,132 | +60.8% |
| Deferred charges and accrued income | 490/1 | €927 | - | -€927 | |
| Total equity and liabilities | 10/49 | €18,888 | €25,594 | +€6,707 | +35.5% |
| Equity | 10/15 | €10,404 | €17,485 | +€7,081 | +68.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,204 | €11,285 | +€7,081 | +168.4% |
| Amounts payable | 17/49 | €8,483 | €8,109 | -€374 | -4.4% |
| Amounts payable within one year | 42/48 | €8,483 | €8,109 | -€374 | -4.4% |
| Financial debts | 43 | - | €150 | +€150 | |
| Credit institutions | 430/8 | - | €150 | +€150 | |
| Trade debts | 44 | €1,773 | €638 | -€1,134 | -64.0% |
| Suppliers | 440/4 | €1,773 | €638 | -€1,134 | -64.0% |
| Taxes, remuneration and social security | 45 | €4,964 | €6,878 | +€1,914 | +38.6% |
| Taxes | 450/3 | €4,964 | €5,362 | +€398 | +8.0% |
| Remuneration and social security | 454/9 | - | €1,516 | +€1,516 | |
| Other amounts payable | 47/48 | €1,747 | €443 | -€1,305 | -74.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €267 | €1,249 | +€982 | +367.9% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €12,019 | €12,205 | +€187 | +1.6% |
| Operating profit (loss) | 9901 | €11,364 | €10,556 | -€808 | -7.1% |
| Financial income | 75/76B | €45 | €9 | -€36 | -80.1% |
| Recurring financial income | 75 | €45 | €9 | -€36 | -80.1% |
| Financial charges | 65/66B | €242 | €174 | -€67 | -27.8% |
| Recurring financial charges | 65 | €242 | €174 | -€67 | -27.8% |
| Profit (loss) for the period before taxes | 9903 | €11,167 | €10,391 | -€776 | -7.0% |
| Income taxes | 67/77 | €3,301 | €3,309 | +€9 | +0.3% |
| Profit (loss) for the period | 9904 | €7,866 | €7,081 | -€785 | -10.0% |
| Profit (loss) for the period to be appropriated | 9905 | €7,866 | €7,081 | -€785 | -10.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.