PATCOBEL: 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.
PATCOBEL
Largest movements
- Receivables within one year +€1.7m
up €1.7m (+9.7%), from €17.7m to €19.4m
of which Other amounts receivable: +€1.7m
- Cash -€1.2m
down €1.2m (-87.8%), from €1.3m to €161,550
mainly Receivables within one year (-€1.7m) and Other debts (-€815,564)
- Reserves +€1.4m
up €1.4m (+7.0%), from €19.6m to €21.0m
of which Distributable reserves: +€1.4m
- Other debts -€815,564
down €815,564 (-95.8%), from €851,079 to €35,515
- Financial income +€1.4m
up €1.4m (+1,774%), from €78,052 to €1.5m
- Financial charges -€916,586
down €916,586 (-99.6%), from €920,547 to €3,961
of which Non-recurring financial charges: -€905,682
- Gross operating margin +€15,813
up €15,813 (+42.3%), from -€37,345 to -€21,531
- Other operating charges -€11,046
down €11,046 (-75.7%), from €14,587 to €3,541
- Staff costs +€6,352
up €6,352 (+11.2%), from €56,787 to €63,139
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 | €20,610,362 | €21,163,801 | +€553,439 | +2.7% |
| Fixed assets | 21/28 | €1,515,078 | €1,515,078 | = | 0.0% |
| Financial fixed assets | 28 | €1,515,078 | €1,515,078 | = | 0.0% |
| Current assets | 29/58 | €19,095,284 | €19,648,723 | +€553,439 | +2.9% |
| Amounts receivable within one year | 40/41 | €17,726,159 | €19,439,818 | +€1.7m | +9.7% |
| Trade receivables | 40 | €12,100 | €0 | -€12,100 | -100% |
| Other amounts receivable | 41 | €17,714,059 | €19,439,818 | +€1.7m | +9.7% |
| Cash at bank and in hand | 54/58 | €1,326,223 | €161,550 | -€1.2m | -87.8% |
| Deferred charges and accrued income | 490/1 | €42,903 | €47,354 | +€4,452 | +10.4% |
| Total equity and liabilities | 10/49 | €20,610,362 | €21,163,801 | +€553,439 | +2.7% |
| Equity | 10/15 | €19,737,742 | €21,108,138 | +€1.4m | +6.9% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €19,637,742 | €21,008,138 | +€1.4m | +7.0% |
| Non-distributable reserves | 130/1 | €105,811 | €105,811 | = | 0.0% |
| Legal reserve | 130 | €10,000 | €10,000 | = | 0.0% |
| Reserves not available under the articles | 1311 | €95,811 | €95,811 | = | 0.0% |
| Distributable reserves | 133 | €19,531,931 | €20,902,327 | +€1.4m | +7.0% |
| Amounts payable | 17/49 | €872,621 | €55,663 | -€816,957 | -93.6% |
| Amounts payable within one year | 42/48 | €867,140 | €55,041 | -€812,098 | -93.7% |
| Trade debts | 44 | €5,576 | €14,329 | +€8,753 | +157% |
| Suppliers | 440/4 | €5,576 | €14,329 | +€8,753 | +157% |
| Taxes, remuneration and social security | 45 | €10,485 | €5,198 | -€5,287 | -50.4% |
| Taxes | 450/3 | €757 | €0 | -€757 | -100% |
| Remuneration and social security | 454/9 | €9,728 | €5,198 | -€4,530 | -46.6% |
| Other amounts payable | 47/48 | €851,079 | €35,515 | -€815,564 | -95.8% |
| Accrued charges and deferred income | 492/3 | €5,481 | €622 | -€4,859 | -88.7% |
| Remuneration, social security and pensions | 62 | €56,787 | €63,139 | +€6,352 | +11.2% |
| Other operating charges | 640/8 | €14,587 | €3,541 | -€11,046 | -75.7% |
| Gross operating margin | 9900 | -€37,345 | -€21,531 | +€15,813 | +42.3% |
| Operating profit (loss) | 9901 | -€108,719 | -€88,212 | +€20,507 | +18.9% |
| Financial income | 75/76B | €78,052 | €1,462,568 | +€1.4m | +1,774% |
| Recurring financial income | 75 | €78,052 | €1,462,568 | +€1.4m | +1,774% |
| Financial charges | 65/66B | €920,547 | €3,961 | -€916,586 | -99.6% |
| Recurring financial charges | 65 | €10,968 | €64 | -€10,905 | -99.4% |
| Non-recurring financial charges | 66B | €909,579 | €3,897 | -€905,682 | -99.6% |
| Profit (loss) for the period before taxes | 9903 | -€951,214 | €1,370,396 | +€2.3m | |
| Profit (loss) for the period | 9904 | -€951,214 | €1,370,396 | +€2.3m | |
| Profit (loss) for the period to be appropriated | 9905 | -€951,214 | €1,370,396 | +€2.3m |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.