PATIO: 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.
PATIO
Largest movements
- Cash +€86,107
up €86,107 (+204.6%), from €42,095 to €128,202
mainly Current investments (+€80,803) and Depreciation (+€13,582)
- Current investments -€80,803
no longer reported in 2025 (was €80,803)
- Tangible fixed assets -€13,582
down €13,582 (-23.5%), from €57,843 to €44,261
- Debts after one year -€17,520
down €17,520 (-70.1%), from €24,986 to €7,466
- Profit (loss) carried forward +€9,875
up €9,875 (+23.9%), from -€41,381 to -€31,506
- Other debts -€4,018
down €4,018 (-3.4%), from €117,294 to €113,276
- Tax, wage and social debts +€3,286
up €3,286 (+356.8%), from €921 to €4,207
- Depreciation -€14,496
down €14,496 (-51.6%), from €28,078 to €13,582
- Taxes +€3,453
up €3,453 (+458.0%), from €754 to €4,207
- Gross operating margin -€1,706
down €1,706 (-5.0%), from €34,371 to €32,665
- Financial charges -€565
down €565 (-29.4%), from €1,920 to €1,355
- Financial income -€483
no longer reported in 2025 (was €483)
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 | €180,741 | €172,463 | -€8,278 | -4.6% |
| Fixed assets | 21/28 | €57,843 | €44,261 | -€13,582 | -23.5% |
| Tangible fixed assets | 22/27 | €57,843 | €44,261 | -€13,582 | -23.5% |
| Land and buildings | 22 | €57,843 | €44,261 | -€13,582 | -23.5% |
| Current assets | 29/58 | €122,898 | €128,202 | +€5,304 | +4.3% |
| Current investments | 50/53 | €80,803 | - | -€80,803 | |
| Cash at bank and in hand | 54/58 | €42,095 | €128,202 | +€86,107 | +204.6% |
| Total equity and liabilities | 10/49 | €180,741 | €172,463 | -€8,278 | -4.6% |
| Equity | 10/15 | €20,119 | €29,994 | +€9,875 | +49.1% |
| Contributions | 10/11 | €61,500 | €61,500 | = | 0.0% |
| Capital | 10 | €61,500 | €61,500 | = | 0.0% |
| Issued capital | 100 | €61,500 | €61,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€41,381 | -€31,506 | +€9,875 | +23.9% |
| Amounts payable | 17/49 | €160,622 | €142,469 | -€18,153 | -11.3% |
| Amounts payable after more than one year | 17 | €24,986 | €7,466 | -€17,520 | -70.1% |
| Financial debts | 170/4 | €24,986 | €7,466 | -€17,520 | -70.1% |
| Amounts payable within one year | 42/48 | €135,636 | €135,003 | -€633 | -0.5% |
| Current portion of amounts payable after more than one year | 42 | €16,971 | €17,520 | +€549 | +3.2% |
| Trade debts | 44 | €450 | - | -€450 | |
| Suppliers | 440/4 | €450 | - | -€450 | |
| Taxes, remuneration and social security | 45 | €921 | €4,207 | +€3,286 | +356.8% |
| Taxes | 450/3 | €921 | €4,207 | +€3,286 | +356.8% |
| Other amounts payable | 47/48 | €117,294 | €113,276 | -€4,018 | -3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,078 | €13,582 | -€14,496 | -51.6% |
| Other operating charges | 640/8 | €3,543 | €3,646 | +€103 | +2.9% |
| Gross operating margin | 9900 | €34,371 | €32,665 | -€1,706 | -5.0% |
| Operating profit (loss) | 9901 | €2,750 | €15,437 | +€12,687 | +461.3% |
| Financial income | 75/76B | €483 | - | -€483 | |
| Recurring financial income | 75 | €483 | - | -€483 | |
| Financial charges | 65/66B | €1,920 | €1,355 | -€565 | -29.4% |
| Recurring financial charges | 65 | €1,920 | €1,355 | -€565 | -29.4% |
| Profit (loss) for the period before taxes | 9903 | €1,313 | €14,082 | +€12,769 | +972.5% |
| Income taxes | 67/77 | €754 | €4,207 | +€3,453 | +458.0% |
| Profit (loss) for the period | 9904 | €559 | €9,875 | +€9,316 | +1666.5% |
| Profit (loss) for the period to be appropriated | 9905 | €559 | €9,875 | +€9,316 | +1666.5% |
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 6 October 2026 via checked.be.