Pat-Nutrition: what changed
Pat-Nutrition
Largest movements
- Stocks and contracts -€99,830
down €99,830 (-40.7%), from €245,445 to €145,615
- Receivables within one year -€71,537
down €71,537 (-22.5%), from €318,292 to €246,754
of which Trade receivables: -€64,303
- Cash -€59,583
down €59,583 (-63.3%), from €94,064 to €34,480
mainly Net result for the year (-€358,825) and Investment in fixed assets (net) (-€66,548)
- Tangible fixed assets +€30,325
up €30,325 (+32.1%), from €94,327 to €124,652
of which Plant, machinery and equipment: +€56,334
- Profit (loss) carried forward -€358,825
down €358,825 (-49.6%), from -€723,291 to -€1.1m
- Other debts +€152,043
up €152,043 (+10.8%), from €1.4m to €1.6m
- Gross operating margin -€118,602
down €118,602 (-206%), from -€57,471 to -€176,073
- Other operating charges -€101,866
down €101,866 (-83.5%), from €121,932 to €20,066
- Staff costs +€17,639
up €17,639 (+17.2%), from €102,311 to €119,950
- Depreciation +€5,158
up €5,158 (+17.0%), from €30,359 to €35,516
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €761,104 | €562,728 | -€198,376 | -26.1% |
| Fixed assets | 21/28 | €99,314 | €130,345 | +€31,031 | +31.2% |
| Intangible fixed assets | 21 | €3,687 | €4,393 | +€706 | +19.2% |
| Tangible fixed assets | 22/27 | €94,327 | €124,652 | +€30,325 | +32.1% |
| Plant, machinery and equipment | 23 | €8,926 | €65,260 | +€56,334 | +631% |
| Furniture and vehicles | 24 | €85,401 | €59,392 | -€26,009 | -30.5% |
| Financial fixed assets | 28 | €1,300 | €1,300 | = | 0.0% |
| Current assets | 29/58 | €661,790 | €432,383 | -€229,407 | -34.7% |
| Stocks and contracts in progress | 3 | €245,445 | €145,615 | -€99,830 | -40.7% |
| Stocks | 30/36 | €245,445 | €145,615 | -€99,830 | -40.7% |
| Amounts receivable within one year | 40/41 | €318,292 | €246,754 | -€71,537 | -22.5% |
| Trade receivables | 40 | €309,617 | €245,315 | -€64,303 | -20.8% |
| Other amounts receivable | 41 | €8,674 | €1,440 | -€7,234 | -83.4% |
| Cash at bank and in hand | 54/58 | €94,064 | €34,480 | -€59,583 | -63.3% |
| Deferred charges and accrued income | 490/1 | €3,989 | €5,533 | +€1,543 | +38.7% |
| Total equity and liabilities | 10/49 | €761,104 | €562,728 | -€198,376 | -26.1% |
| Equity | 10/15 | -€673,291 | -€1,032,115 | -€358,825 | -53.3% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€723,291 | -€1,082,115 | -€358,825 | -49.6% |
| Amounts payable | 17/49 | €1,434,394 | €1,594,843 | +€160,449 | +11.2% |
| Amounts payable within one year | 42/48 | €1,434,394 | €1,594,843 | +€160,449 | +11.2% |
| Trade debts | 44 | €11,383 | €17,895 | +€6,512 | +57.2% |
| Suppliers | 440/4 | €11,383 | €17,895 | +€6,512 | +57.2% |
| Taxes, remuneration and social security | 45 | €12,893 | €14,787 | +€1,894 | +14.7% |
| Taxes | 450/3 | €635 | €1,051 | +€416 | +65.5% |
| Remuneration and social security | 454/9 | €12,258 | €13,736 | +€1,478 | +12.1% |
| Other amounts payable | 47/48 | €1,410,118 | €1,562,161 | +€152,043 | +10.8% |
| Remuneration, social security and pensions | 62 | €102,311 | €119,950 | +€17,639 | +17.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €30,359 | €35,516 | +€5,158 | +17.0% |
| Other operating charges | 640/8 | €121,932 | €20,066 | -€101,866 | -83.5% |
| Gross operating margin | 9900 | -€57,471 | -€176,073 | -€118,602 | -206% |
| Operating profit (loss) | 9901 | -€312,073 | -€351,606 | -€39,532 | -12.7% |
| Financial income | 75/76B | €76 | €0 | -€76 | -100% |
| Recurring financial income | 75 | €76 | €0 | -€76 | -100% |
| Financial charges | 65/66B | €5,959 | €6,852 | +€892 | +15.0% |
| Recurring financial charges | 65 | €5,959 | €6,852 | +€892 | +15.0% |
| Profit (loss) for the period before taxes | 9903 | -€317,957 | -€358,457 | -€40,500 | -12.7% |
| Income taxes | 67/77 | €367 | €368 | +€0 | 0.0% |
| Profit (loss) for the period | 9904 | -€318,324 | -€358,825 | -€40,500 | -12.7% |
| Profit (loss) for the period to be appropriated | 9905 | -€318,324 | -€358,825 | -€40,500 | -12.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.