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 +€90,155
up €90,155 (+181.2%), from €49,764 to €139,919
mainly Net result for the year (+€118,407) and Other debts (+€37,404)
- Receivables within one year +€13,494
new in 2025: €13,494
- Reserves +€81,407
up €81,407 (+172.9%), from €47,084 to €128,491
- Other debts +€37,404
up €37,404 (+2469.0%), from €1,515 to €38,919
- Tax, wage and social debts -€19,181
down €19,181 (-77.3%), from €24,798 to €5,617
- Trade debts +€3,632
up €3,632 (+539.2%), from €673 to €4,305
- Gross operating margin +€103,943
up €103,943 (+172.8%), from €60,157 to €164,100
- Taxes +€22,819
up €22,819 (+184.3%), from €12,380 to €35,199
- Depreciation +€7,417
new in 2025: €7,417
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 | €77,070 | €180,332 | +€103,262 | +134.0% |
| Fixed assets | 21/28 | €27,306 | €26,919 | -€388 | -1.4% |
| Tangible fixed assets | 22/27 | €27,306 | €26,919 | -€388 | -1.4% |
| Plant, machinery and equipment | 23 | - | €2,939 | +€2,939 | |
| Furniture and vehicles | 24 | €27,306 | €23,980 | -€3,327 | -12.2% |
| Current assets | 29/58 | €49,764 | €153,413 | +€103,650 | +208.3% |
| Amounts receivable within one year | 40/41 | - | €13,494 | +€13,494 | |
| Other amounts receivable | 41 | - | €13,494 | +€13,494 | |
| Cash at bank and in hand | 54/58 | €49,764 | €139,919 | +€90,155 | +181.2% |
| Total equity and liabilities | 10/49 | €77,070 | €180,332 | +€103,262 | +134.0% |
| Equity | 10/15 | €50,084 | €131,491 | +€81,407 | +162.5% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €47,084 | €128,491 | +€81,407 | +172.9% |
| Distributable reserves | 133 | €47,084 | €128,491 | +€81,407 | +172.9% |
| Amounts payable | 17/49 | €26,986 | €48,841 | +€21,855 | +81.0% |
| Amounts payable within one year | 42/48 | €26,986 | €48,841 | +€21,855 | +81.0% |
| Trade debts | 44 | €673 | €4,305 | +€3,632 | +539.2% |
| Suppliers | 440/4 | €673 | €4,305 | +€3,632 | +539.2% |
| Taxes, remuneration and social security | 45 | €24,798 | €5,617 | -€19,181 | -77.3% |
| Taxes | 450/3 | €24,798 | €5,617 | -€19,181 | -77.3% |
| Other amounts payable | 47/48 | €1,515 | €38,919 | +€37,404 | +2469.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | - | €7,417 | +€7,417 | |
| Other operating charges | 640/8 | €685 | €1,036 | +€351 | +51.2% |
| Non-recurring operating charges | 66A | - | €2,000 | +€2,000 | |
| Gross operating margin | 9900 | €60,157 | €164,100 | +€103,943 | +172.8% |
| Operating profit (loss) | 9901 | €59,471 | €153,647 | +€94,175 | +158.4% |
| Financial charges | 65/66B | €8 | €41 | +€33 | +445.6% |
| Recurring financial charges | 65 | €8 | €41 | +€33 | +445.6% |
| Profit (loss) for the period before taxes | 9903 | €59,464 | €153,606 | +€94,142 | +158.3% |
| Income taxes | 67/77 | €12,380 | €35,199 | +€22,819 | +184.3% |
| Profit (loss) for the period | 9904 | €47,084 | €118,407 | +€71,323 | +151.5% |
| Profit (loss) for the period to be appropriated | 9905 | €47,084 | €118,407 | +€71,323 | +151.5% |
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 12 October 2026 via checked.be.