PATIGNY: 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.
PATIGNY
Largest movements
- Tangible fixed assets -€155,408
down €155,408 (-7.8%), from €2.0m to €1.8m
of which Land and buildings: -€155,408
- Cash +€80,399
up €80,399 (+6.0%), from €1.3m to €1.4m
mainly Net result for the year (+€517,928) and Depreciation (+€155,408)
- Deferred charges and accrued income -€62,624
down €62,624 (-72.5%), from €86,365 to €23,741
- Receivables within one year -€46,579
down €46,579 (-43.4%), from €107,313 to €60,733
of which Other amounts receivable: -€37,234
- Other debts -€775,000
down €775,000 (-100.0%), from €775,000 to €0
- Profit (loss) carried forward +€549,261
up €549,261 (+289.9%), from €189,492 to €738,753
- Trade debts +€62,674
up €62,674 (+44.8%), from €139,797 to €202,471
- Services and other goods +€96,306
up €96,306 (+47.6%), from €202,223 to €298,529
- Turnover +€42,745
up €42,745 (+3.8%), from €1.1m to €1.2m
- Write-downs -€31,787
down €31,787 (-80.7%), from €39,375 to €7,588
- Financial income -€27,418
down €27,418 (-71.7%), from €38,266 to €10,848
- Taxes -€21,205
down €21,205 (-10.6%), from €199,646 to €178,442
of which Taxes: -€21,205
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 | €3,536,336 | €3,352,124 | -€184,213 | -5.2% |
| Fixed assets | 21/28 | €1,997,700 | €1,842,292 | -€155,408 | -7.8% |
| Tangible fixed assets | 22/27 | €1,997,700 | €1,842,292 | -€155,408 | -7.8% |
| Land and buildings | 22 | €1,997,700 | €1,842,292 | -€155,408 | -7.8% |
| Plant, machinery and equipment | 23 | €0 | - | = | |
| Current assets | 29/58 | €1,538,636 | €1,509,832 | -€28,804 | -1.9% |
| Stocks and contracts in progress | 3 | €0 | €0 | = | |
| Amounts receivable within one year | 40/41 | €107,313 | €60,733 | -€46,579 | -43.4% |
| Trade receivables | 40 | €32,016 | €22,670 | -€9,345 | -29.2% |
| Other amounts receivable | 41 | €75,297 | €38,063 | -€37,234 | -49.4% |
| Current investments | 50/53 | €0 | - | = | |
| Other investments | 51/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €1,344,958 | €1,425,358 | +€80,399 | +6.0% |
| Deferred charges and accrued income | 490/1 | €86,365 | €23,741 | -€62,624 | -72.5% |
| Total equity and liabilities | 10/49 | €3,536,336 | €3,352,124 | -€184,213 | -5.2% |
| Equity | 10/15 | €2,064,511 | €2,582,439 | +€517,928 | +25.1% |
| Contributions | 10/11 | €700,000 | €700,000 | = | 0.0% |
| Capital | 10 | €700,000 | €700,000 | = | 0.0% |
| Issued capital | 100 | €700,000 | €700,000 | = | 0.0% |
| Reserves | 13 | €1,175,019 | €1,143,685 | -€31,334 | -2.7% |
| Non-distributable reserves | 130/1 | €340,708 | €340,708 | = | 0.0% |
| Legal reserve | 130 | €340,708 | €340,708 | = | 0.0% |
| Tax-exempt reserves | 132 | €828,870 | €797,537 | -€31,334 | -3.8% |
| Distributable reserves | 133 | €5,440 | €5,440 | = | 0.0% |
| Profit (loss) carried forward | 14 | €189,492 | €738,753 | +€549,261 | +289.9% |
| Provisions and deferred taxes | 16 | €304,455 | €288,320 | -€16,134 | -5.3% |
| Provisions for liabilities and charges | 160/5 | €182,942 | €182,942 | = | 0.0% |
| Environmental obligations | 163 | €182,942 | €182,942 | = | 0.0% |
| Deferred taxes | 168 | €121,512 | €105,378 | -€16,134 | -13.3% |
| Amounts payable | 17/49 | €1,167,371 | €481,365 | -€686,006 | -58.8% |
| Amounts payable within one year | 42/48 | €918,040 | €202,471 | -€715,569 | -77.9% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €139,797 | €202,471 | +€62,674 | +44.8% |
| Suppliers | 440/4 | €139,797 | €202,471 | +€62,674 | +44.8% |
| Taxes, remuneration and social security | 45 | €3,243 | €0 | -€3,243 | -100.0% |
| Taxes | 450/3 | €3,243 | €0 | -€3,243 | -100.0% |
| Other amounts payable | 47/48 | €775,000 | €0 | -€775,000 | -100.0% |
| Accrued charges and deferred income | 492/3 | €249,331 | €278,894 | +€29,563 | +11.9% |
| Operating income | 70/76A | €1,128,667 | €1,165,621 | +€36,954 | +3.3% |
| Turnover | 70 | €1,122,850 | €1,165,596 | +€42,745 | +3.8% |
| Other operating income | 74 | €5,817 | €25 | -€5,792 | -99.6% |
| Operating charges | 60/66A | €442,573 | €494,214 | +€51,642 | +11.7% |
| Services and other goods | 61 | €202,223 | €298,529 | +€96,306 | +47.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €169,258 | €155,408 | -€13,850 | -8.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €39,375 | €7,588 | -€31,787 | -80.7% |
| Other operating charges | 640/8 | €31,717 | €32,689 | +€973 | +3.1% |
| Operating profit (loss) | 9901 | €686,095 | €671,406 | -€14,688 | -2.1% |
| Financial income | 75/76B | €38,266 | €10,848 | -€27,418 | -71.7% |
| Recurring financial income | 75 | €38,266 | €10,848 | -€27,418 | -71.7% |
| Income from current assets | 751 | €38,266 | €3,808 | -€34,458 | -90.0% |
| Other financial income | 752/9 | €0 | €7,040 | +€7,040 | +70395000.0% |
| Financial charges | 65/66B | €1,775 | €2,019 | +€244 | +13.7% |
| Recurring financial charges | 65 | €1,775 | €2,019 | +€244 | +13.7% |
| Debt charges | 650 | €310 | €0 | -€310 | -100.0% |
| Other financial charges | 652/9 | €1,465 | €2,019 | +€554 | +37.8% |
| Profit (loss) for the period before taxes | 9903 | €722,585 | €680,235 | -€42,350 | -5.9% |
| Transfer from deferred taxes | 780 | €20,763 | €16,134 | -€4,628 | -22.3% |
| Income taxes | 67/77 | €199,646 | €178,442 | -€21,205 | -10.6% |
| Taxes | 670/3 | €199,646 | €178,442 | -€21,205 | -10.6% |
| Tax adjustments and reversals of tax provisions | 77 | €0 | - | = | |
| Profit (loss) for the period | 9904 | €543,702 | €517,928 | -€25,774 | -4.7% |
| Transfer from tax-exempt reserves | 789 | €40,322 | €31,334 | -€8,988 | -22.3% |
| Transfer to tax-exempt reserves | 689 | €362,060 | €0 | -€362,060 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €221,964 | €549,261 | +€327,298 | +147.5% |
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 5 October 2026 via checked.be.