PATIRROCA: 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.
PATIRROCA
Largest movements
- Receivables within one year -€329,725
down €329,725 (-72.9%), from €452,413 to €122,688
of which Other amounts receivable: -€318,292
- Cash +€279,888
up €279,888 (+55821.2%), from €501 to €280,389
mainly Receivables within one year (+€329,725) and Investment in fixed assets (net) (+€65,008)
- Tangible fixed assets -€65,353
down €65,353 (-39.6%), from €165,010 to €99,657
of which Land and buildings: -€65,353
- Profit (loss) carried forward -€141,289
down €141,289 (-581.5%), from -€24,296 to -€165,585
- Trade debts +€25,842
up €25,842 (+498.6%), from €5,183 to €31,025
- Revaluation surpluses -€15,636
down €15,636 (-23.8%), from €65,636 to €50,000
- Other debts +€12,900
up €12,900 (+36.3%), from €35,543 to €48,443
- Financial charges +€341,700
up €341,700 (+238234.8%), from €143 to €341,844
of which Non-recurring financial charges: +€341,694
- Gross operating margin +€210,669
up €210,669, from -€8,846 to €201,823
- Financial income -€18,604
down €18,604 (-98.1%), from €18,973 to €369
- Depreciation -€6,713
down €6,713 (-95.1%), from €7,058 to €345
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 | €693,276 | €575,094 | -€118,182 | -17.0% |
| Fixed assets | 21/28 | €237,370 | €172,017 | -€65,353 | -27.5% |
| Tangible fixed assets | 22/27 | €165,010 | €99,657 | -€65,353 | -39.6% |
| Land and buildings | 22 | €165,010 | €99,657 | -€65,353 | -39.6% |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Financial fixed assets | 28 | €72,360 | €72,360 | = | 0.0% |
| Current assets | 29/58 | €455,906 | €403,077 | -€52,829 | -11.6% |
| Amounts receivable within one year | 40/41 | €452,413 | €122,688 | -€329,725 | -72.9% |
| Trade receivables | 40 | €12,659 | €1,226 | -€11,433 | -90.3% |
| Other amounts receivable | 41 | €439,754 | €121,462 | -€318,292 | -72.4% |
| Cash at bank and in hand | 54/58 | €501 | €280,389 | +€279,888 | +55821.2% |
| Deferred charges and accrued income | 490/1 | €2,992 | - | -€2,992 | |
| Total equity and liabilities | 10/49 | €693,276 | €575,094 | -€118,182 | -17.0% |
| Equity | 10/15 | €423,107 | €266,183 | -€156,924 | -37.1% |
| Contributions | 10/11 | €223,104 | €223,104 | = | 0.0% |
| Capital | 10 | €223,104 | €223,104 | = | 0.0% |
| Issued capital | 100 | €223,104 | €223,104 | = | 0.0% |
| Revaluation surpluses | 12 | €65,636 | €50,000 | -€15,636 | -23.8% |
| Reserves | 13 | €158,664 | €158,664 | = | 0.0% |
| Non-distributable reserves | 130/1 | €22,310 | €22,310 | = | 0.0% |
| Legal reserve | 130 | €22,310 | - | -€22,310 | |
| Reserves not available under the articles | 1311 | - | €22,310 | +€22,310 | |
| Distributable reserves | 133 | €136,353 | €136,353 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€24,296 | -€165,585 | -€141,289 | -581.5% |
| Amounts payable | 17/49 | €270,169 | €308,911 | +€38,742 | +14.3% |
| Amounts payable after more than one year | 17 | €229,442 | €229,442 | = | 0.0% |
| Other amounts payable | 178/9 | €229,442 | €229,442 | = | 0.0% |
| Amounts payable within one year | 42/48 | €40,727 | €79,469 | +€38,742 | +95.1% |
| Trade debts | 44 | €5,183 | €31,025 | +€25,842 | +498.6% |
| Suppliers | 440/4 | €5,183 | €31,025 | +€25,842 | +498.6% |
| Other amounts payable | 47/48 | €35,543 | €48,443 | +€12,900 | +36.3% |
| Non-recurring operating income | 76A | - | €247,109 | +€247,109 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,058 | €345 | -€6,713 | -95.1% |
| Other operating charges | 640/8 | €2,553 | €1,292 | -€1,261 | -49.4% |
| Gross operating margin | 9900 | -€8,846 | €201,823 | +€210,669 | |
| Operating profit (loss) | 9901 | -€18,458 | €200,186 | +€218,643 | |
| Financial income | 75/76B | €18,973 | €369 | -€18,604 | -98.1% |
| Recurring financial income | 75 | €18,973 | €369 | -€18,604 | -98.1% |
| Financial charges | 65/66B | €143 | €341,844 | +€341,700 | +238234.8% |
| Recurring financial charges | 65 | €143 | €150 | +€7 | +4.6% |
| Non-recurring financial charges | 66B | - | €341,694 | +€341,694 | |
| Profit (loss) for the period before taxes | 9903 | €372 | -€141,289 | -€141,661 | |
| Profit (loss) for the period | 9904 | €372 | -€141,289 | -€141,661 | |
| Profit (loss) for the period to be appropriated | 9905 | €372 | -€141,289 | -€141,661 |
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 2 October 2026 via checked.be.