PATISO: 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.
PATISO
Largest movements
- Tangible fixed assets -€75,279
down €75,279 (-3.8%), from €2.0m to €1.9m
- Cash -€70,182
down €70,182 (-68.1%), from €103,002 to €32,820
mainly Trade debts (-€107,043) and Receivables within one year (-€21,978)
- Receivables within one year +€21,978
up €21,978 (+262.9%), from €8,361 to €30,339
of which Other amounts receivable: +€28,050
- Trade debts -€107,043
down €107,043 (-16.3%), from €657,277 to €550,235
- Reserves -€35,929
down €35,929 (-6.8%), from €525,040 to €489,111
of which Tax-exempt reserves: -€35,929
- Profit (loss) carried forward +€23,659
up €23,659 (+13.9%), from €169,692 to €193,351
- Financial charges +€5,866
up €5,866 (+849.4%), from €691 to €6,556
- Other operating charges +€2,428
up €2,428 (+3.1%), from €79,057 to €81,484
- Taxes -€2,193
down €2,193 (-20.3%), from €10,805 to €8,612
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 | €2,094,295 | €1,970,595 | -€123,700 | -5.9% |
| Fixed assets | 21/28 | €1,982,553 | €1,907,274 | -€75,279 | -3.8% |
| Tangible fixed assets | 22/27 | €1,982,553 | €1,907,274 | -€75,279 | -3.8% |
| Land and buildings | 22 | €1,982,553 | €1,907,274 | -€75,279 | -3.8% |
| Current assets | 29/58 | €111,742 | €63,321 | -€48,421 | -43.3% |
| Amounts receivable within one year | 40/41 | €8,361 | €30,339 | +€21,978 | +262.9% |
| Trade receivables | 40 | €7,591 | €1,519 | -€6,072 | -80.0% |
| Other amounts receivable | 41 | €770 | €28,820 | +€28,050 | +3643.1% |
| Cash at bank and in hand | 54/58 | €103,002 | €32,820 | -€70,182 | -68.1% |
| Deferred charges and accrued income | 490/1 | €379 | €163 | -€216 | -57.0% |
| Total equity and liabilities | 10/49 | €2,094,295 | €1,970,595 | -€123,700 | -5.9% |
| Equity | 10/15 | €1,031,788 | €1,019,518 | -€12,271 | -1.2% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Revaluation surpluses | 12 | €237,056 | €237,056 | = | 0.0% |
| Reserves | 13 | €525,040 | €489,111 | -€35,929 | -6.8% |
| Non-distributable reserves | 130/1 | €10,000 | €10,000 | = | 0.0% |
| Legal reserve | 130 | €10,000 | €10,000 | = | 0.0% |
| Tax-exempt reserves | 132 | €338,162 | €302,233 | -€35,929 | -10.6% |
| Distributable reserves | 133 | €176,878 | €176,878 | = | 0.0% |
| Profit (loss) carried forward | 14 | €169,692 | €193,351 | +€23,659 | +13.9% |
| Provisions and deferred taxes | 16 | €112,721 | €100,744 | -€11,976 | -10.6% |
| Deferred taxes | 168 | €112,721 | €100,744 | -€11,976 | -10.6% |
| Amounts payable | 17/49 | €949,786 | €850,333 | -€99,453 | -10.5% |
| Amounts payable within one year | 42/48 | €949,786 | €850,333 | -€99,453 | -10.5% |
| Trade debts | 44 | €657,277 | €550,235 | -€107,043 | -16.3% |
| Suppliers | 440/4 | €657,277 | €550,235 | -€107,043 | -16.3% |
| Taxes, remuneration and social security | 45 | €17,755 | €8,612 | -€9,143 | -51.5% |
| Taxes | 450/3 | €17,755 | €8,612 | -€9,143 | -51.5% |
| Other amounts payable | 47/48 | €274,754 | €291,486 | +€16,733 | +6.1% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €75,279 | €75,279 | = | 0.0% |
| Other operating charges | 640/8 | €79,057 | €81,484 | +€2,428 | +3.1% |
| Gross operating margin | 9900 | €146,847 | €147,685 | +€839 | +0.6% |
| Operating profit (loss) | 9901 | -€7,489 | -€9,078 | -€1,589 | -21.2% |
| Financial charges | 65/66B | €691 | €6,556 | +€5,866 | +849.4% |
| Recurring financial charges | 65 | €691 | €6,556 | +€5,866 | +849.4% |
| Profit (loss) for the period before taxes | 9903 | -€8,180 | -€15,635 | -€7,455 | -91.1% |
| Transfer from deferred taxes | 780 | €11,976 | €11,976 | = | 0.0% |
| Transfer to deferred taxes | 680 | €0 | - | = | |
| Income taxes | 67/77 | €10,805 | €8,612 | -€2,193 | -20.3% |
| Profit (loss) for the period | 9904 | -€7,008 | -€12,271 | -€5,262 | -75.1% |
| Transfer from tax-exempt reserves | 789 | €35,929 | €35,929 | = | 0.0% |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €28,921 | €23,659 | -€5,262 | -18.2% |
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 4 October 2026 via checked.be.