PATCHAPA: 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.
PATCHAPA
Largest movements
- Intangible fixed assets -€11,362
down €11,362 (-40.1%), from €28,329 to €16,967
- Receivables within one year +€6,928
up €6,928 (+269.4%), from €2,572 to €9,500
of which Other amounts receivable: +€6,928
- Stocks and contracts +€1,276
up €1,276 (+30.7%), from €4,162 to €5,438
- Tangible fixed assets -€838
down €838 (-8.3%), from €10,066 to €9,228
of which Furniture and vehicles: -€3,610
- Formation expenses -€585
down €585 (-35.3%), from €1,655 to €1,070
- Other debts +€20,602
up €20,602 (+1270.2%), from €1,622 to €22,224
- Tax, wage and social debts -€15,109
down €15,109 (-87.2%), from €17,320 to €2,211
of which Remuneration and social security: -€15,198
- Debts after one year -€8,279
down €8,279 (-23.7%), from €34,896 to €26,617
- Trade debts -€6,251
down €6,251 (-13.2%), from €47,197 to €40,946
- Profit (loss) carried forward +€4,561
up €4,561 (+7.9%), from -€57,380 to -€52,819
- Gross operating margin +€29,871
up €29,871 (+125.0%), from €23,902 to €53,773
- Staff costs +€7,237
up €7,237 (+28.4%), from €25,517 to €32,754
- Financial charges -€3,630
down €3,630 (-60.3%), from €6,022 to €2,392
- Depreciation +€2,634
up €2,634 (+23.3%), from €11,324 to €13,958
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 | €57,536 | €53,458 | -€4,078 | -7.1% |
| Formation expenses | 20 | €1,655 | €1,070 | -€585 | -35.3% |
| Fixed assets | 21/28 | €38,395 | €26,195 | -€12,200 | -31.8% |
| Intangible fixed assets | 21 | €28,329 | €16,967 | -€11,362 | -40.1% |
| Tangible fixed assets | 22/27 | €10,066 | €9,228 | -€838 | -8.3% |
| Plant, machinery and equipment | 23 | €1,157 | €3,929 | +€2,772 | +239.6% |
| Furniture and vehicles | 24 | €8,909 | €5,299 | -€3,610 | -40.5% |
| Current assets | 29/58 | €17,486 | €26,193 | +€8,707 | +49.8% |
| Stocks and contracts in progress | 3 | €4,162 | €5,438 | +€1,276 | +30.7% |
| Stocks | 30/36 | €4,162 | €5,438 | +€1,276 | +30.7% |
| Amounts receivable within one year | 40/41 | €2,572 | €9,500 | +€6,928 | +269.4% |
| Trade receivables | 40 | €726 | €726 | = | 0.0% |
| Other amounts receivable | 41 | €1,846 | €8,774 | +€6,928 | +375.3% |
| Cash at bank and in hand | 54/58 | €9,281 | €9,836 | +€555 | +6.0% |
| Deferred charges and accrued income | 490/1 | €1,471 | €1,419 | -€52 | -3.5% |
| Total equity and liabilities | 10/49 | €57,536 | €53,458 | -€4,078 | -7.1% |
| Equity | 10/15 | -€51,380 | -€46,819 | +€4,561 | +8.9% |
| Contributions | 10/11 | €6,000 | €6,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€57,380 | -€52,819 | +€4,561 | +7.9% |
| Amounts payable | 17/49 | €108,916 | €100,277 | -€8,639 | -7.9% |
| Amounts payable after more than one year | 17 | €34,896 | €26,617 | -€8,279 | -23.7% |
| Financial debts | 170/4 | €34,896 | €26,617 | -€8,279 | -23.7% |
| Amounts payable within one year | 42/48 | €74,020 | €73,660 | -€360 | -0.5% |
| Current portion of amounts payable after more than one year | 42 | €7,881 | €8,279 | +€398 | +5.1% |
| Trade debts | 44 | €47,197 | €40,946 | -€6,251 | -13.2% |
| Suppliers | 440/4 | €47,197 | €40,946 | -€6,251 | -13.2% |
| Taxes, remuneration and social security | 45 | €17,320 | €2,211 | -€15,109 | -87.2% |
| Taxes | 450/3 | - | €89 | +€89 | |
| Remuneration and social security | 454/9 | €17,320 | €2,122 | -€15,198 | -87.7% |
| Other amounts payable | 47/48 | €1,622 | €22,224 | +€20,602 | +1270.2% |
| Remuneration, social security and pensions | 62 | €25,517 | €32,754 | +€7,237 | +28.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,324 | €13,958 | +€2,634 | +23.3% |
| Other operating charges | 640/8 | €100 | €120 | +€20 | +20.0% |
| Gross operating margin | 9900 | €23,902 | €53,773 | +€29,871 | +125.0% |
| Operating profit (loss) | 9901 | -€13,039 | €6,941 | +€19,980 | |
| Financial income | 75/76B | €2 | €13 | +€11 | +550.0% |
| Recurring financial income | 75 | €2 | €13 | +€11 | +550.0% |
| Financial charges | 65/66B | €6,022 | €2,392 | -€3,630 | -60.3% |
| Recurring financial charges | 65 | €6,022 | €2,392 | -€3,630 | -60.3% |
| Profit (loss) for the period before taxes | 9903 | -€19,059 | €4,562 | +€23,621 | |
| Income taxes | 67/77 | - | €1 | +€1 | |
| Profit (loss) for the period | 9904 | -€19,059 | €4,561 | +€23,620 | |
| Profit (loss) for the period to be appropriated | 9905 | -€19,059 | €4,561 | +€23,620 |
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.