PATAM: 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.
PATAM
Largest movements
- Cash -€8,029
down €8,029 (-89.6%), from €8,964 to €935
mainly Other debts (-€6,186) and Net result for the year (-€3,259)
- Tangible fixed assets -€4,130
down €4,130 (-2.5%), from €167,259 to €163,129
of which Land and buildings: -€4,130
- Other debts -€6,186
down €6,186 (-5.3%), from €116,492 to €110,306
- Profit (loss) carried forward -€3,259
down €3,259, from €562 to -€2,697
- Gross operating margin -€3,094
down €3,094 (-42.7%), from €7,237 to €4,144
- Other operating charges -€1,013
down €1,013 (-25.5%), from €3,977 to €2,963
- Depreciation -€194
down €194 (-4.5%), from €4,323 to €4,130
- Financial income -€159
down €159 (-80.0%), from €198 to €40
- Taxes -€94
down €94 (-27.8%), from €339 to €245
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 | €176,502 | €165,578 | -€10,924 | -6.2% |
| Fixed assets | 21/28 | €167,259 | €163,129 | -€4,130 | -2.5% |
| Tangible fixed assets | 22/27 | €167,259 | €163,129 | -€4,130 | -2.5% |
| Land and buildings | 22 | €166,673 | €162,543 | -€4,130 | -2.5% |
| Furniture and vehicles | 24 | €586 | €586 | = | 0.0% |
| Current assets | 29/58 | €9,243 | €2,449 | -€6,794 | -73.5% |
| Amounts receivable within one year | 40/41 | €279 | €514 | +€235 | +84.4% |
| Other amounts receivable | 41 | €279 | €514 | +€235 | +84.4% |
| Cash at bank and in hand | 54/58 | €8,964 | €935 | -€8,029 | -89.6% |
| Deferred charges and accrued income | 490/1 | - | €1,000 | +€1,000 | |
| Total equity and liabilities | 10/49 | €176,502 | €165,578 | -€10,924 | -6.2% |
| Equity | 10/15 | €56,549 | €53,290 | -€3,259 | -5.8% |
| Contributions | 10/11 | €30,987 | €30,987 | = | 0.0% |
| Capital | 10 | €30,987 | €30,987 | = | 0.0% |
| Issued capital | 100 | €30,987 | €30,987 | = | 0.0% |
| Reserves | 13 | €25,000 | €25,000 | = | 0.0% |
| Distributable reserves | 133 | €25,000 | €25,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €562 | -€2,697 | -€3,259 | |
| Amounts payable | 17/49 | €119,953 | €112,288 | -€7,665 | -6.4% |
| Amounts payable within one year | 42/48 | €119,953 | €112,288 | -€7,665 | -6.4% |
| Trade debts | 44 | €3,261 | €1,742 | -€1,519 | -46.6% |
| Suppliers | 440/4 | €3,261 | €1,742 | -€1,519 | -46.6% |
| Taxes, remuneration and social security | 45 | €200 | €240 | +€40 | +20.0% |
| Taxes | 450/3 | €200 | €240 | +€40 | +20.0% |
| Other amounts payable | 47/48 | €116,492 | €110,306 | -€6,186 | -5.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,323 | €4,130 | -€194 | -4.5% |
| Other operating charges | 640/8 | €3,977 | €2,963 | -€1,013 | -25.5% |
| Gross operating margin | 9900 | €7,237 | €4,144 | -€3,094 | -42.7% |
| Operating profit (loss) | 9901 | -€1,063 | -€2,949 | -€1,887 | -177.6% |
| Financial income | 75/76B | €198 | €40 | -€159 | -80.0% |
| Recurring financial income | 75 | €198 | €40 | -€159 | -80.0% |
| Financial charges | 65/66B | €148 | €104 | -€43 | -29.4% |
| Recurring financial charges | 65 | €148 | €104 | -€43 | -29.4% |
| Profit (loss) for the period before taxes | 9903 | -€1,012 | -€3,014 | -€2,002 | -197.8% |
| Income taxes | 67/77 | €339 | €245 | -€94 | -27.8% |
| Profit (loss) for the period | 9904 | -€1,352 | -€3,259 | -€1,907 | -141.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,352 | -€3,259 | -€1,907 | -141.1% |
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 2 October 2026 via checked.be.