PATEURO IMPORT: 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.
PATEURO IMPORT
Largest movements
- Cash +€21,039
up €21,039 (+116,883%), from €18 to €21,057
mainly Net result for the year (+€80,776) and Depreciation (+€5,248)
- Stocks and contracts +€20,720
up €20,720 (+114%), from €18,145 to €38,865
- Formation expenses -€4,286
down €4,286 (-50.0%), from €8,571 to €4,285
- Profit (loss) carried forward +€80,776
up €80,776 (+82.9%), from -€97,474 to -€16,698
- Other debts -€33,626
down €33,626 (-71.2%), from €47,222 to €13,596
- Tax, wage and social debts -€13,066
down €13,066 (-57.9%), from €22,559 to €9,493
of which Remuneration and social security: -€7,949
- Trade debts +€1,564
up €1,564 (+5.9%), from €26,480 to €28,044
- Gross operating margin +€102,906
up €102,906 (+149%), from €68,935 to €171,841
- Staff costs +€6,656
up €6,656 (+9.0%), from €73,920 to €80,576
- Financial charges -€1,998
down €1,998 (-33.9%), from €5,888 to €3,890
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 | €73,887 | €109,535 | +€35,648 | +48.2% |
| Formation expenses | 20 | €8,571 | €4,285 | -€4,286 | -50.0% |
| Fixed assets | 21/28 | €3,611 | €2,648 | -€963 | -26.7% |
| Tangible fixed assets | 22/27 | €3,611 | €2,648 | -€963 | -26.7% |
| Plant, machinery and equipment | 23 | €3,611 | €2,648 | -€963 | -26.7% |
| Current assets | 29/58 | €61,705 | €102,602 | +€40,897 | +66.3% |
| Stocks and contracts in progress | 3 | €18,145 | €38,865 | +€20,720 | +114% |
| Stocks | 30/36 | €18,145 | €38,865 | +€20,720 | +114% |
| Amounts receivable within one year | 40/41 | €43,542 | €42,680 | -€862 | -2.0% |
| Trade receivables | 40 | €42,250 | €39,311 | -€2,939 | -7.0% |
| Other amounts receivable | 41 | €1,292 | €3,369 | +€2,077 | +161% |
| Cash at bank and in hand | 54/58 | €18 | €21,057 | +€21,039 | +116,883% |
| Total equity and liabilities | 10/49 | €73,887 | €109,535 | +€35,648 | +48.2% |
| Equity | 10/15 | -€62,274 | €18,502 | +€80,776 | |
| Contributions | 10/11 | €32,000 | €32,000 | = | 0.0% |
| Reserves | 13 | €3,200 | €3,200 | = | 0.0% |
| Distributable reserves | 133 | €3,200 | €3,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€97,474 | -€16,698 | +€80,776 | +82.9% |
| Amounts payable | 17/49 | €136,161 | €91,033 | -€45,128 | -33.1% |
| Amounts payable within one year | 42/48 | €136,161 | €91,033 | -€45,128 | -33.1% |
| Financial debts | 43 | €39,900 | €39,900 | = | 0.0% |
| Credit institutions | 430/8 | €39,900 | €39,900 | = | 0.0% |
| Trade debts | 44 | €26,480 | €28,044 | +€1,564 | +5.9% |
| Suppliers | 440/4 | €26,480 | €28,044 | +€1,564 | +5.9% |
| Taxes, remuneration and social security | 45 | €22,559 | €9,493 | -€13,066 | -57.9% |
| Taxes | 450/3 | €6,108 | €991 | -€5,117 | -83.8% |
| Remuneration and social security | 454/9 | €16,451 | €8,502 | -€7,949 | -48.3% |
| Other amounts payable | 47/48 | €47,222 | €13,596 | -€33,626 | -71.2% |
| Remuneration, social security and pensions | 62 | €73,920 | €80,576 | +€6,656 | +9.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,526 | €5,248 | +€722 | +16.0% |
| Other operating charges | 640/8 | €306 | €1,710 | +€1,404 | +459% |
| Gross operating margin | 9900 | €68,935 | €171,841 | +€102,906 | +149% |
| Operating profit (loss) | 9901 | -€9,817 | €84,307 | +€94,124 | |
| Financial income | 75/76B | - | €1,059 | +€1,059 | |
| Recurring financial income | 75 | - | €1,059 | +€1,059 | |
| Financial charges | 65/66B | €5,888 | €3,890 | -€1,998 | -33.9% |
| Recurring financial charges | 65 | €5,888 | €3,890 | -€1,998 | -33.9% |
| Profit (loss) for the period before taxes | 9903 | -€15,705 | €81,476 | +€97,181 | |
| Income taxes | 67/77 | €290 | €700 | +€410 | +141% |
| Profit (loss) for the period | 9904 | -€15,995 | €80,776 | +€96,771 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,995 | €80,776 | +€96,771 |
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 20 October 2026 via checked.be.