PATIN: 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.
PATIN
Largest movements
- Cash +€37,410
up €37,410 (+131%), from €28,624 to €66,035
mainly Tax, wage and social debts (+€30,310) and Depreciation (+€15,416)
- Tangible fixed assets -€15,416
down €15,416 (-66.5%), from €23,164 to €7,748
- Receivables within one year -€5,672
down €5,672 (-53.1%), from €10,672 to €5,000
of which Trade receivables: -€8,007
- Tax, wage and social debts +€30,310
up €30,310 (+1,055%), from €2,872 to €33,183
of which Remuneration and social security: +€23,933
- Other debts -€29,448
down €29,448 (-96.9%), from €30,383 to €935
- Trade debts +€9,305
up €9,305 (+469%), from €1,983 to €11,287
- Profit (loss) carried forward +€7,433
up €7,433 (+51.3%), from €14,493 to €21,926
- Advances received -€1,815
no longer reported in 2025 (was €1,815)
- Gross operating margin +€72,572
up €72,572 (+184%), from €39,397 to €111,969
- Staff costs +€66,586
up €66,586 (+458%), from €14,528 to €81,114
- Taxes +€3,826
new in 2025: €3,826
- Other operating charges +€2,596
up €2,596 (+170%), from €1,528 to €4,124
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 | €62,510 | €79,046 | +€16,535 | +26.5% |
| Fixed assets | 21/28 | €23,214 | €8,011 | -€15,203 | -65.5% |
| Tangible fixed assets | 22/27 | €23,164 | €7,748 | -€15,416 | -66.5% |
| Furniture and vehicles | 24 | €23,164 | €7,748 | -€15,416 | -66.5% |
| Financial fixed assets | 28 | €50 | €263 | +€213 | +425% |
| Current assets | 29/58 | €39,296 | €71,035 | +€31,738 | +80.8% |
| Amounts receivable within one year | 40/41 | €10,672 | €5,000 | -€5,672 | -53.1% |
| Trade receivables | 40 | €8,007 | - | -€8,007 | |
| Other amounts receivable | 41 | €2,666 | €5,000 | +€2,334 | +87.6% |
| Cash at bank and in hand | 54/58 | €28,624 | €66,035 | +€37,410 | +131% |
| Total equity and liabilities | 10/49 | €62,510 | €79,046 | +€16,535 | +26.5% |
| Equity | 10/15 | €25,458 | €32,891 | +€7,433 | +29.2% |
| Contributions | 10/11 | €10,965 | €10,965 | = | 0.0% |
| Profit (loss) carried forward | 14 | €14,493 | €21,926 | +€7,433 | +51.3% |
| Amounts payable | 17/49 | €37,053 | €46,155 | +€9,102 | +24.6% |
| Amounts payable within one year | 42/48 | €37,053 | €45,405 | +€8,352 | +22.5% |
| Trade debts | 44 | €1,983 | €11,287 | +€9,305 | +469% |
| Suppliers | 440/4 | €1,983 | €11,287 | +€9,305 | +469% |
| Advances received on contracts in progress | 46 | €1,815 | - | -€1,815 | |
| Taxes, remuneration and social security | 45 | €2,872 | €33,183 | +€30,310 | +1,055% |
| Taxes | 450/3 | - | €6,378 | +€6,378 | |
| Remuneration and social security | 454/9 | €2,872 | €26,805 | +€23,933 | +833% |
| Other amounts payable | 47/48 | €30,383 | €935 | -€29,448 | -96.9% |
| Accrued charges and deferred income | 492/3 | - | €750 | +€750 | |
| Remuneration, social security and pensions | 62 | €14,528 | €81,114 | +€66,586 | +458% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €15,101 | €15,416 | +€315 | +2.1% |
| Other operating charges | 640/8 | €1,528 | €4,124 | +€2,596 | +170% |
| Gross operating margin | 9900 | €39,397 | €111,969 | +€72,572 | +184% |
| Operating profit (loss) | 9901 | €8,240 | €11,315 | +€3,075 | +37.3% |
| Financial charges | 65/66B | €59 | €56 | -€3 | -4.3% |
| Recurring financial charges | 65 | €59 | €56 | -€3 | -4.3% |
| Profit (loss) for the period before taxes | 9903 | €8,181 | €11,259 | +€3,077 | +37.6% |
| Income taxes | 67/77 | - | €3,826 | +€3,826 | |
| Profit (loss) for the period | 9904 | €8,181 | €7,433 | -€749 | -9.1% |
| Profit (loss) for the period to be appropriated | 9905 | €8,181 | €7,433 | -€749 | -9.1% |
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 21 October 2026 via checked.be.