PATCHOU: 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.
PATCHOU
Largest movements
- Stocks and contracts +€17,333
up €17,333 (+24.8%), from €69,838 to €87,172
- Tangible fixed assets +€11,233
new in 2025: €11,233
- Cash +€5,550
up €5,550 (+66.7%), from €8,314 to €13,864
mainly Net result for the year (+€22,783) and Tax, wage and social debts (+€10,184)
- Profit (loss) carried forward +€21,783
up €21,783 (+52.4%), from €41,583 to €63,367
- Tax, wage and social debts +€10,184
up €10,184 (+56.3%), from €18,091 to €28,275
of which Taxes: +€5,800
- Trade debts +€2,690
up €2,690 (+37.0%), from €7,271 to €9,960
- Write-downs -€23,929
down €23,929 (-86.1%), from €27,780 to €3,850
- Gross operating margin -€9,055
down €9,055 (-11.8%), from €76,940 to €67,885
- Staff costs -€8,982
down €8,982 (-22.7%), from €39,500 to €30,519
- Taxes +€3,574
up €3,574 (+256%), from €1,394 to €4,968
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 | €83,081 | €116,434 | +€33,353 | +40.1% |
| Fixed assets | 21/28 | €277 | €11,233 | +€10,956 | +3,959% |
| Tangible fixed assets | 22/27 | - | €11,233 | +€11,233 | |
| Other tangible fixed assets | 26 | - | €11,233 | +€11,233 | |
| Financial fixed assets | 28 | €277 | - | -€277 | |
| Current assets | 29/58 | €82,804 | €105,201 | +€22,397 | +27.0% |
| Stocks and contracts in progress | 3 | €69,838 | €87,172 | +€17,333 | +24.8% |
| Stocks | 30/36 | €69,838 | €87,172 | +€17,333 | +24.8% |
| Amounts receivable within one year | 40/41 | €4,339 | €3,808 | -€531 | -12.2% |
| Trade receivables | 40 | €972 | €3,808 | +€2,836 | +292% |
| Other amounts receivable | 41 | €3,367 | - | -€3,367 | |
| Cash at bank and in hand | 54/58 | €8,314 | €13,864 | +€5,550 | +66.7% |
| Deferred charges and accrued income | 490/1 | €313 | €358 | +€45 | +14.4% |
| Total equity and liabilities | 10/49 | €83,081 | €116,434 | +€33,353 | +40.1% |
| Equity | 10/15 | €43,083 | €64,867 | +€21,783 | +50.6% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €41,583 | €63,367 | +€21,783 | +52.4% |
| Amounts payable | 17/49 | €39,997 | €51,567 | +€11,570 | +28.9% |
| Amounts payable within one year | 42/48 | €39,997 | €51,567 | +€11,570 | +28.9% |
| Current portion of amounts payable after more than one year | 42 | €851 | - | -€851 | |
| Trade debts | 44 | €7,271 | €9,960 | +€2,690 | +37.0% |
| Suppliers | 440/4 | €7,271 | €9,960 | +€2,690 | +37.0% |
| Taxes, remuneration and social security | 45 | €18,091 | €28,275 | +€10,184 | +56.3% |
| Taxes | 450/3 | €12,486 | €18,286 | +€5,800 | +46.5% |
| Remuneration and social security | 454/9 | €5,605 | €9,989 | +€4,384 | +78.2% |
| Other amounts payable | 47/48 | €13,785 | €13,332 | -€453 | -3.3% |
| Remuneration, social security and pensions | 62 | €39,500 | €30,519 | -€8,982 | -22.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €254 | €392 | +€138 | +54.5% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €27,780 | €3,850 | -€23,929 | -86.1% |
| Other operating charges | 640/8 | €3,946 | €4,241 | +€295 | +7.5% |
| Gross operating margin | 9900 | €76,940 | €67,885 | -€9,055 | -11.8% |
| Operating profit (loss) | 9901 | €5,460 | €28,884 | +€23,423 | +429% |
| Financial charges | 65/66B | €1,140 | €1,132 | -€7 | -0.6% |
| Recurring financial charges | 65 | €1,140 | €1,132 | -€7 | -0.6% |
| Profit (loss) for the period before taxes | 9903 | €4,320 | €27,751 | +€23,431 | +542% |
| Income taxes | 67/77 | €1,394 | €4,968 | +€3,574 | +256% |
| Profit (loss) for the period | 9904 | €2,927 | €22,783 | +€19,857 | +678% |
| Profit (loss) for the period to be appropriated | 9905 | €2,927 | €22,783 | +€19,857 | +678% |
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 15 October 2026 via checked.be.