PATAPOEF: 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.
PATAPOEF
Largest movements
- Receivables after one year -€33,378
down €33,378 (-62.4%), from €53,500 to €20,122
- Cash +€24,178
up €24,178 (+471.9%), from €5,124 to €29,302
mainly Net result for the year (+€120,324) and Receivables after one year (+€33,378)
- Deferred charges and accrued income +€22,038
up €22,038 (+195.3%), from €11,282 to €33,320
- Receivables within one year +€9,978
up €9,978 (+36.2%), from €27,561 to €37,539
of which Trade receivables: +€5,936
- Profit (loss) carried forward +€59,348
up €59,348, from €0 to €59,348
- Other debts -€38,809
down €38,809 (-98.8%), from €39,268 to €458
- Tax, wage and social debts +€25,774
up €25,774 (+37.9%), from €67,945 to €93,718
of which Taxes: +€21,987
- Trade debts -€21,145
down €21,145 (-52.2%), from €40,499 to €19,354
- Gross operating margin +€137,485
up €137,485 (+41.7%), from €329,875 to €467,359
- Staff costs +€32,776
up €32,776 (+12.7%), from €257,738 to €290,514
- Taxes +€23,719
up €23,719 (+158.8%), from €14,938 to €38,657
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 | €220,814 | €244,128 | +€23,314 | +10.6% |
| Fixed assets | 21/28 | €123,346 | €123,844 | +€498 | +0.4% |
| Tangible fixed assets | 22/27 | €123,346 | €123,844 | +€498 | +0.4% |
| Land and buildings | 22 | €98,744 | €97,518 | -€1,227 | -1.2% |
| Plant, machinery and equipment | 23 | €6,599 | €3,878 | -€2,721 | -41.2% |
| Furniture and vehicles | 24 | €9,239 | €4,988 | -€4,252 | -46.0% |
| Other tangible fixed assets | 26 | €8,763 | €17,461 | +€8,698 | +99.3% |
| Current assets | 29/58 | €97,468 | €120,283 | +€22,816 | +23.4% |
| Amounts receivable after more than one year | 29 | €53,500 | €20,122 | -€33,378 | -62.4% |
| Other amounts receivable | 291 | €53,500 | €20,122 | -€33,378 | -62.4% |
| Amounts receivable within one year | 40/41 | €27,561 | €37,539 | +€9,978 | +36.2% |
| Trade receivables | 40 | €27,382 | €33,318 | +€5,936 | +21.7% |
| Other amounts receivable | 41 | €179 | €4,221 | +€4,042 | +2255.7% |
| Cash at bank and in hand | 54/58 | €5,124 | €29,302 | +€24,178 | +471.9% |
| Deferred charges and accrued income | 490/1 | €11,282 | €33,320 | +€22,038 | +195.3% |
| Total equity and liabilities | 10/49 | €220,814 | €244,128 | +€23,314 | +10.6% |
| Equity | 10/15 | €20,460 | €79,808 | +€59,348 | +290.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €0 | €59,348 | +€59,348 | |
| Amounts payable | 17/49 | €200,354 | €164,319 | -€36,034 | -18.0% |
| Amounts payable after more than one year | 17 | €46,889 | €45,161 | -€1,728 | -3.7% |
| Financial debts | 170/4 | €46,889 | €41,261 | -€5,628 | -12.0% |
| Other amounts payable | 178/9 | - | €3,900 | +€3,900 | |
| Amounts payable within one year | 42/48 | €153,033 | €119,158 | -€33,875 | -22.1% |
| Current portion of amounts payable after more than one year | 42 | €5,321 | €5,628 | +€306 | +5.8% |
| Trade debts | 44 | €40,499 | €19,354 | -€21,145 | -52.2% |
| Suppliers | 440/4 | €40,499 | €19,354 | -€21,145 | -52.2% |
| Taxes, remuneration and social security | 45 | €67,945 | €93,718 | +€25,774 | +37.9% |
| Taxes | 450/3 | €17,788 | €39,776 | +€21,987 | +123.6% |
| Remuneration and social security | 454/9 | €50,156 | €53,943 | +€3,787 | +7.5% |
| Other amounts payable | 47/48 | €39,268 | €458 | -€38,809 | -98.8% |
| Accrued charges and deferred income | 492/3 | €432 | €0 | -€432 | -100.0% |
| Remuneration, social security and pensions | 62 | €257,738 | €290,514 | +€32,776 | +12.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,195 | €11,547 | -€1,648 | -12.5% |
| Other operating charges | 640/8 | €3,603 | €3,789 | +€186 | +5.2% |
| Gross operating margin | 9900 | €329,875 | €467,359 | +€137,485 | +41.7% |
| Operating profit (loss) | 9901 | €55,338 | €161,509 | +€106,171 | +191.9% |
| Financial income | 75/76B | €2,784 | €2,587 | -€197 | -7.1% |
| Recurring financial income | 75 | €2,784 | €2,587 | -€197 | -7.1% |
| Financial charges | 65/66B | €3,916 | €5,115 | +€1,199 | +30.6% |
| Recurring financial charges | 65 | €3,916 | €5,115 | +€1,199 | +30.6% |
| Profit (loss) for the period before taxes | 9903 | €54,206 | €158,981 | +€104,775 | +193.3% |
| Income taxes | 67/77 | €14,938 | €38,657 | +€23,719 | +158.8% |
| Profit (loss) for the period | 9904 | €39,268 | €120,324 | +€81,056 | +206.4% |
| Profit (loss) for the period to be appropriated | 9905 | €39,268 | €120,324 | +€81,056 | +206.4% |
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 10 October 2026 via checked.be.