Patellao: 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.
Patellao
Largest movements
- Cash +€5,363
up €5,363 (+21.0%), from €25,524 to €30,887
mainly Other debts (+€7,268) and Net result for the year (+€4,441)
- Receivables within one year +€3,546
up €3,546 (+97.3%), from €3,646 to €7,192
of which Other amounts receivable: +€4,051
- Tangible fixed assets -€950
down €950 (-38.8%), from €2,451 to €1,501
- Deferred charges and accrued income -€399
no longer reported in 2025 (was €399)
- Other debts +€7,268
up €7,268 (+129%), from €5,612 to €12,880
- Profit (loss) carried forward +€4,441
up €4,441 (+20.9%), from €21,245 to €25,686
- Tax, wage and social debts -€4,195
down €4,195 (-89.7%), from €4,675 to €481
- Gross operating margin -€13,263
down €13,263 (-65.6%), from €20,220 to €6,958
- Taxes -€2,143
down €2,143 (-59.7%), from €3,592 to €1,449
- Financial charges -€1,050
down €1,050 (-89.9%), from €1,168 to €118
- Other operating charges -€954
no longer reported in 2025 (was €954)
- Depreciation +€550
up €550 (+138%), from €400 to €950
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 | €32,020 | €39,580 | +€7,560 | +23.6% |
| Fixed assets | 21/28 | €2,451 | €1,501 | -€950 | -38.8% |
| Tangible fixed assets | 22/27 | €2,451 | €1,501 | -€950 | -38.8% |
| Plant, machinery and equipment | 23 | €2,451 | €1,501 | -€950 | -38.8% |
| Current assets | 29/58 | €29,569 | €38,079 | +€8,510 | +28.8% |
| Amounts receivable within one year | 40/41 | €3,646 | €7,192 | +€3,546 | +97.3% |
| Trade receivables | 40 | €3,646 | €3,141 | -€505 | -13.9% |
| Other amounts receivable | 41 | - | €4,051 | +€4,051 | |
| Cash at bank and in hand | 54/58 | €25,524 | €30,887 | +€5,363 | +21.0% |
| Deferred charges and accrued income | 490/1 | €399 | - | -€399 | |
| Total equity and liabilities | 10/49 | €32,020 | €39,580 | +€7,560 | +23.6% |
| Equity | 10/15 | €21,345 | €25,786 | +€4,441 | +20.8% |
| Contributions | 10/11 | €100 | €100 | = | 0.0% |
| Profit (loss) carried forward | 14 | €21,245 | €25,686 | +€4,441 | +20.9% |
| Amounts payable | 17/49 | €10,675 | €13,794 | +€3,119 | +29.2% |
| Amounts payable within one year | 42/48 | €10,675 | €13,794 | +€3,119 | +29.2% |
| Trade debts | 44 | €387 | €433 | +€46 | +11.8% |
| Suppliers | 440/4 | €387 | €433 | +€46 | +11.8% |
| Taxes, remuneration and social security | 45 | €4,675 | €481 | -€4,195 | -89.7% |
| Taxes | 450/3 | €4,675 | €481 | -€4,195 | -89.7% |
| Other amounts payable | 47/48 | €5,612 | €12,880 | +€7,268 | +129% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €400 | €950 | +€550 | +138% |
| Other operating charges | 640/8 | €954 | - | -€954 | |
| Gross operating margin | 9900 | €20,220 | €6,958 | -€13,263 | -65.6% |
| Operating profit (loss) | 9901 | €18,866 | €6,007 | -€12,859 | -68.2% |
| Financial charges | 65/66B | €1,168 | €118 | -€1,050 | -89.9% |
| Recurring financial charges | 65 | €1,168 | €118 | -€1,050 | -89.9% |
| Profit (loss) for the period before taxes | 9903 | €17,698 | €5,890 | -€11,809 | -66.7% |
| Income taxes | 67/77 | €3,592 | €1,449 | -€2,143 | -59.7% |
| Profit (loss) for the period | 9904 | €14,107 | €4,441 | -€9,666 | -68.5% |
| Profit (loss) for the period to be appropriated | 9905 | €14,107 | €4,441 | -€9,666 | -68.5% |
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 16 October 2026 via checked.be.