PATILUX: 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.
PATILUX
Largest movements
- Tangible fixed assets -€5,625
down €5,625 (-33.3%), from €16,889 to €11,264
of which Furniture and vehicles: -€5,358
- Receivables within one year +€2,845
up €2,845 (+9.9%), from €28,713 to €31,558
of which Trade receivables: +€2,845
- Cash -€949
down €949 (-49.5%), from €1,919 to €970
mainly Net result for the year (-€3,293) and Debts after one year (-€3,200)
- Deferred charges and accrued income +€482
new in 2025: €482
- Other debts +€4,296
up €4,296 (+16.7%), from €25,716 to €30,011
- Profit (loss) carried forward -€3,293
down €3,293 (-8.3%), from -€39,805 to -€43,098
- Debts after one year -€3,200
down €3,200 (-18.9%), from €16,900 to €13,700
- Tax, wage and social debts -€1,092
down €1,092 (-21.1%), from €5,185 to €4,093
- Gross operating margin +€4,844
up €4,844, from -€237 to €4,607
- Financial charges +€899
up €899 (+331.9%), from €271 to €1,170
- Other operating charges +€66
up €66 (+7.3%), from €899 to €965
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 | €47,522 | €44,274 | -€3,247 | -6.8% |
| Fixed assets | 21/28 | €16,889 | €11,264 | -€5,625 | -33.3% |
| Tangible fixed assets | 22/27 | €16,889 | €11,264 | -€5,625 | -33.3% |
| Plant, machinery and equipment | 23 | €801 | €534 | -€267 | -33.3% |
| Furniture and vehicles | 24 | €16,088 | €10,730 | -€5,358 | -33.3% |
| Current assets | 29/58 | €30,632 | €33,010 | +€2,378 | +7.8% |
| Amounts receivable within one year | 40/41 | €28,713 | €31,558 | +€2,845 | +9.9% |
| Trade receivables | 40 | €28,263 | €31,108 | +€2,845 | +10.1% |
| Other amounts receivable | 41 | €450 | €450 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €1,919 | €970 | -€949 | -49.5% |
| Deferred charges and accrued income | 490/1 | - | €482 | +€482 | |
| Total equity and liabilities | 10/49 | €47,522 | €44,274 | -€3,247 | -6.8% |
| Equity | 10/15 | -€9,882 | -€13,175 | -€3,293 | -33.3% |
| Contributions | 10/11 | €24,789 | €24,789 | = | 0.0% |
| Reserves | 13 | €5,134 | €5,134 | = | 0.0% |
| Distributable reserves | 133 | €5,134 | €5,134 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€39,805 | -€43,098 | -€3,293 | -8.3% |
| Amounts payable | 17/49 | €57,404 | €57,450 | +€46 | +0.1% |
| Amounts payable after more than one year | 17 | €16,900 | €13,700 | -€3,200 | -18.9% |
| Financial debts | 170/4 | €16,900 | €13,700 | -€3,200 | -18.9% |
| Amounts payable within one year | 42/48 | €40,504 | €43,750 | +€3,246 | +8.0% |
| Current portion of amounts payable after more than one year | 42 | €3,200 | €3,200 | = | 0.0% |
| Trade debts | 44 | €6,403 | €6,446 | +€42 | +0.7% |
| Suppliers | 440/4 | €6,403 | €6,446 | +€42 | +0.7% |
| Taxes, remuneration and social security | 45 | €5,185 | €4,093 | -€1,092 | -21.1% |
| Taxes | 450/3 | €5,185 | €4,093 | -€1,092 | -21.1% |
| Other amounts payable | 47/48 | €25,716 | €30,011 | +€4,296 | +16.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,628 | €5,625 | -€4 | -0.1% |
| Other operating charges | 640/8 | €899 | €965 | +€66 | +7.3% |
| Gross operating margin | 9900 | -€237 | €4,607 | +€4,844 | |
| Operating profit (loss) | 9901 | -€6,765 | -€1,983 | +€4,782 | +70.7% |
| Financial income | 75/76B | €0 | €0 | -€0 | -80.0% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -80.0% |
| Financial charges | 65/66B | €271 | €1,170 | +€899 | +331.9% |
| Recurring financial charges | 65 | €271 | €1,170 | +€899 | +331.9% |
| Profit (loss) for the period before taxes | 9903 | -€7,036 | -€3,153 | +€3,883 | +55.2% |
| Income taxes | 67/77 | €160 | €141 | -€19 | -11.9% |
| Profit (loss) for the period | 9904 | -€7,196 | -€3,293 | +€3,902 | +54.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€7,196 | -€3,293 | +€3,902 | +54.2% |
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 10 October 2026 via checked.be.