PATACHOU: 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.
PATACHOU
Largest movements
- Cash +€62,108
up €62,108 (+15.7%), from €396,123 to €458,232
mainly Depreciation (+€159,102) and Net result for the year (+€96,505)
- Tangible fixed assets -€57,363
down €57,363 (-4.2%), from €1.3m to €1.3m
of which Land and buildings: -€37,642
- Receivables within one year +€45,207
up €45,207 (+84.6%), from €53,463 to €98,670
of which Trade receivables: +€35,630
- Debts after one year -€87,657
down €87,657 (-10.1%), from €866,488 to €778,831
- Other debts +€47,500
up €47,500 (+3,934%), from €1,208 to €48,708
- Reserves +€45,000
up €45,000 (+13.7%), from €329,000 to €374,000
- Tax, wage and social debts +€29,506
up €29,506 (+27.6%), from €106,841 to €136,346
of which Taxes: +€17,538
- Trade debts +€22,504
up €22,504 (+12.3%), from €183,200 to €205,705
- Gross operating margin +€149,416
up €149,416 (+12.7%), from €1.2m to €1.3m
- Staff costs +€51,280
up €51,280 (+5.5%), from €938,404 to €989,685
- Taxes +€21,500
up €21,500 (+136%), from €15,806 to €37,305
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 | €1,826,872 | €1,875,992 | +€49,120 | +2.7% |
| Fixed assets | 21/28 | €1,350,861 | €1,293,498 | -€57,363 | -4.2% |
| Tangible fixed assets | 22/27 | €1,349,861 | €1,292,498 | -€57,363 | -4.2% |
| Land and buildings | 22 | €967,284 | €929,642 | -€37,642 | -3.9% |
| Plant, machinery and equipment | 23 | €275,500 | €241,691 | -€33,809 | -12.3% |
| Furniture and vehicles | 24 | €20,312 | €20,811 | +€499 | +2.5% |
| Leasing and similar rights | 25 | €86,765 | €100,355 | +€13,590 | +15.7% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €476,011 | €582,493 | +€106,483 | +22.4% |
| Stocks and contracts in progress | 3 | €23,844 | €24,379 | +€536 | +2.2% |
| Stocks | 30/36 | €23,844 | €24,379 | +€536 | +2.2% |
| Amounts receivable within one year | 40/41 | €53,463 | €98,670 | +€45,207 | +84.6% |
| Trade receivables | 40 | €14,522 | €50,152 | +€35,630 | +245% |
| Other amounts receivable | 41 | €38,941 | €48,518 | +€9,577 | +24.6% |
| Cash at bank and in hand | 54/58 | €396,123 | €458,232 | +€62,108 | +15.7% |
| Deferred charges and accrued income | 490/1 | €2,581 | €1,213 | -€1,369 | -53.0% |
| Total equity and liabilities | 10/49 | €1,826,872 | €1,875,992 | +€49,120 | +2.7% |
| Equity | 10/15 | €484,377 | €528,327 | +€43,950 | +9.1% |
| Contributions | 10/11 | €14,260 | €14,260 | = | 0.0% |
| Reserves | 13 | €329,000 | €374,000 | +€45,000 | +13.7% |
| Distributable reserves | 133 | €329,000 | €374,000 | +€45,000 | +13.7% |
| Profit (loss) carried forward | 14 | €111,165 | €112,671 | +€1,505 | +1.4% |
| Investment grants | 15 | €29,952 | €27,396 | -€2,556 | -8.5% |
| Provisions and deferred taxes | 16 | €12,234 | €11,190 | -€1,044 | -8.5% |
| Deferred taxes | 168 | €12,234 | €11,190 | -€1,044 | -8.5% |
| Amounts payable | 17/49 | €1,330,260 | €1,336,474 | +€6,214 | +0.5% |
| Amounts payable after more than one year | 17 | €866,488 | €778,831 | -€87,657 | -10.1% |
| Financial debts | 170/4 | €866,488 | €778,831 | -€87,657 | -10.1% |
| Amounts payable within one year | 42/48 | €424,064 | €525,838 | +€101,775 | +24.0% |
| Current portion of amounts payable after more than one year | 42 | €132,815 | €135,080 | +€2,265 | +1.7% |
| Trade debts | 44 | €183,200 | €205,705 | +€22,504 | +12.3% |
| Suppliers | 440/4 | €183,200 | €205,705 | +€22,504 | +12.3% |
| Taxes, remuneration and social security | 45 | €106,841 | €136,346 | +€29,506 | +27.6% |
| Taxes | 450/3 | €34,353 | €51,891 | +€17,538 | +51.1% |
| Remuneration and social security | 454/9 | €72,487 | €84,455 | +€11,968 | +16.5% |
| Other amounts payable | 47/48 | €1,208 | €48,708 | +€47,500 | +3,934% |
| Accrued charges and deferred income | 492/3 | €39,709 | €31,805 | -€7,904 | -19.9% |
| Remuneration, social security and pensions | 62 | €938,404 | €989,685 | +€51,280 | +5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €156,602 | €159,102 | +€2,500 | +1.6% |
| Other operating charges | 640/8 | €7,889 | €11,118 | +€3,230 | +40.9% |
| Gross operating margin | 9900 | €1,179,006 | €1,328,422 | +€149,416 | +12.7% |
| Operating profit (loss) | 9901 | €76,111 | €168,517 | +€92,406 | +121% |
| Financial income | 75/76B | €10,930 | €5,679 | -€5,251 | -48.0% |
| Recurring financial income | 75 | €10,930 | €5,679 | -€5,251 | -48.0% |
| Financial charges | 65/66B | €45,263 | €41,429 | -€3,834 | -8.5% |
| Recurring financial charges | 65 | €45,263 | €41,429 | -€3,834 | -8.5% |
| Profit (loss) for the period before taxes | 9903 | €41,779 | €132,767 | +€90,988 | +218% |
| Transfer from deferred taxes | 780 | €2,354 | €1,044 | -€1,310 | -55.7% |
| Income taxes | 67/77 | €15,806 | €37,305 | +€21,500 | +136% |
| Profit (loss) for the period | 9904 | €28,327 | €96,505 | +€68,179 | +241% |
| Profit (loss) for the period to be appropriated | 9905 | €28,327 | €96,505 | +€68,179 | +241% |
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 24 October 2026 via checked.be.