PATELA: 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.
PATELA
Largest movements
- Cash -€60,031
down €60,031 (-81.2%), from €73,911 to €13,880
mainly Contributions, distributions and other (-€184,647) and Receivables within one year (-€32,331)
- Receivables within one year +€32,331
new in 2025: €32,331
- Receivables after one year -€7,653
down €7,653 (-100.0%), from €7,653 to €0
- Profit (loss) carried forward -€36,308
down €36,308 (-99.9%), from €36,327 to €19
- Other debts +€2,274
up €2,274 (+7.6%), from €30,000 to €32,274
- Gross operating margin +€106,684
up €106,684 (+112.0%), from €95,230 to €201,914
- Taxes +€25,678
up €25,678 (+117.7%), from €21,814 to €47,492
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 | €97,338 | €62,648 | -€34,689 | -35.6% |
| Fixed assets | 21/28 | €14,029 | €14,164 | +€135 | +1.0% |
| Tangible fixed assets | 22/27 | €14,029 | €14,164 | +€135 | +1.0% |
| Land and buildings | 22 | - | €3,104 | +€3,104 | |
| Furniture and vehicles | 24 | €14,029 | €11,060 | -€2,969 | -21.2% |
| Current assets | 29/58 | €83,309 | €48,485 | -€34,824 | -41.8% |
| Amounts receivable after more than one year | 29 | €7,653 | €0 | -€7,653 | -100.0% |
| Other amounts receivable | 291 | €7,653 | €0 | -€7,653 | -100.0% |
| Amounts receivable within one year | 40/41 | - | €32,331 | +€32,331 | |
| Trade receivables | 40 | - | €32,331 | +€32,331 | |
| Cash at bank and in hand | 54/58 | €73,911 | €13,880 | -€60,031 | -81.2% |
| Deferred charges and accrued income | 490/1 | €1,745 | €2,273 | +€528 | +30.3% |
| Total equity and liabilities | 10/49 | €97,338 | €62,648 | -€34,689 | -35.6% |
| Equity | 10/15 | €37,827 | €1,519 | -€36,308 | -96.0% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Outside capital | 11 | €1,500 | - | -€1,500 | |
| Other | 1109/19 | €1,500 | - | -€1,500 | |
| Profit (loss) carried forward | 14 | €36,327 | €19 | -€36,308 | -99.9% |
| Amounts payable | 17/49 | €59,511 | €61,129 | +€1,619 | +2.7% |
| Amounts payable within one year | 42/48 | €59,511 | €61,129 | +€1,619 | +2.7% |
| Financial debts | 43 | €309 | €442 | +€133 | +43.2% |
| Credit institutions | 430/8 | €309 | €442 | +€133 | +43.2% |
| Trade debts | 44 | €377 | €27 | -€350 | -92.8% |
| Suppliers | 440/4 | €377 | €27 | -€350 | -92.8% |
| Taxes, remuneration and social security | 45 | €28,825 | €28,386 | -€439 | -1.5% |
| Taxes | 450/3 | €28,825 | €28,386 | -€439 | -1.5% |
| Other amounts payable | 47/48 | €30,000 | €32,274 | +€2,274 | +7.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,512 | €4,329 | +€1,817 | +72.3% |
| Other operating charges | 640/8 | €587 | €1,347 | +€760 | +129.5% |
| Gross operating margin | 9900 | €95,230 | €201,914 | +€106,684 | +112.0% |
| Operating profit (loss) | 9901 | €92,131 | €196,237 | +€104,107 | +113.0% |
| Financial income | 75/76B | €190 | €0 | -€190 | -100.0% |
| Recurring financial income | 75 | €190 | €0 | -€190 | -100.0% |
| Financial charges | 65/66B | €593 | €406 | -€187 | -31.5% |
| Recurring financial charges | 65 | €593 | €406 | -€187 | -31.5% |
| Profit (loss) for the period before taxes | 9903 | €91,727 | €195,831 | +€104,104 | +113.5% |
| Income taxes | 67/77 | €21,814 | €47,492 | +€25,678 | +117.7% |
| Profit (loss) for the period | 9904 | €69,913 | €148,339 | +€78,426 | +112.2% |
| Profit (loss) for the period to be appropriated | 9905 | €69,913 | €148,339 | +€78,426 | +112.2% |
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 29 September 2026 via checked.be.