PATISSIMMO: 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.
PATISSIMMO
Largest movements
- Tangible fixed assets -€14,210
down €14,210 (-3.5%), from €408,079 to €393,868
of which Land and buildings: -€13,109
- Deferred charges and accrued income +€6,900
new in 2025: €6,900
- Profit (loss) carried forward +€30,846
up €30,846 (+7.4%), from -€419,369 to -€388,523
- Debts after one year -€13,065
down €13,065 (-3.3%), from €395,530 to €382,465
of which Financial debts: -€13,065
- Other debts -€12,833
down €12,833 (-22.4%), from €57,168 to €44,335
- Tax, wage and social debts -€11,632
no longer reported in 2025 (was €11,632)
- Depreciation -€47,374
down €47,374 (-76.9%), from €61,585 to €14,210
- Gross operating margin +€30,477
up €30,477 (+89.4%), from €34,072 to €64,548
- Taxes -€10,954
no longer reported in 2025 (was €10,954)
- Other operating charges -€2,961
down €2,961 (-48.2%), from €6,147 to €3,186
- Financial charges -€2,581
down €2,581 (-13.7%), from €18,887 to €16,306
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 | €415,038 | €409,759 | -€5,280 | -1.3% |
| Fixed assets | 21/28 | €408,079 | €393,868 | -€14,210 | -3.5% |
| Tangible fixed assets | 22/27 | €408,079 | €393,868 | -€14,210 | -3.5% |
| Land and buildings | 22 | €394,070 | €380,960 | -€13,109 | -3.3% |
| Plant, machinery and equipment | 23 | €14,009 | €12,908 | -€1,101 | -7.9% |
| Current assets | 29/58 | €6,960 | €15,890 | +€8,931 | +128.3% |
| Amounts receivable within one year | 40/41 | €1,148 | €1,648 | +€500 | +43.6% |
| Trade receivables | 40 | - | €500 | +€500 | |
| Other amounts receivable | 41 | €1,148 | €1,148 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €5,812 | €7,342 | +€1,531 | +26.3% |
| Deferred charges and accrued income | 490/1 | - | €6,900 | +€6,900 | |
| Total equity and liabilities | 10/49 | €415,038 | €409,759 | -€5,280 | -1.3% |
| Equity | 10/15 | -€66,815 | -€35,969 | +€30,846 | +46.2% |
| Contributions | 10/11 | €352,554 | €352,554 | = | 0.0% |
| Capital | 10 | €352,554 | €352,554 | = | 0.0% |
| Issued capital | 100 | €352,554 | €352,554 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€419,369 | -€388,523 | +€30,846 | +7.4% |
| Amounts payable | 17/49 | €481,854 | €445,728 | -€36,126 | -7.5% |
| Amounts payable after more than one year | 17 | €395,530 | €382,465 | -€13,065 | -3.3% |
| Financial debts | 170/4 | €350,530 | €337,465 | -€13,065 | -3.7% |
| Other amounts payable | 178/9 | €45,000 | €45,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €86,323 | €63,263 | -€23,061 | -26.7% |
| Current portion of amounts payable after more than one year | 42 | €12,504 | €14,658 | +€2,154 | +17.2% |
| Trade debts | 44 | €5,020 | €4,270 | -€750 | -14.9% |
| Suppliers | 440/4 | €5,020 | €4,270 | -€750 | -14.9% |
| Taxes, remuneration and social security | 45 | €11,632 | - | -€11,632 | |
| Taxes | 450/3 | €11,632 | - | -€11,632 | |
| Other amounts payable | 47/48 | €57,168 | €44,335 | -€12,833 | -22.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,585 | €14,210 | -€47,374 | -76.9% |
| Other operating charges | 640/8 | €6,147 | €3,186 | -€2,961 | -48.2% |
| Gross operating margin | 9900 | €34,072 | €64,548 | +€30,477 | +89.4% |
| Operating profit (loss) | 9901 | -€33,660 | €47,152 | +€80,813 | |
| Financial charges | 65/66B | €18,887 | €16,306 | -€2,581 | -13.7% |
| Recurring financial charges | 65 | €18,887 | €16,306 | -€2,581 | -13.7% |
| Profit (loss) for the period before taxes | 9903 | -€52,547 | €30,846 | +€83,393 | |
| Income taxes | 67/77 | €10,954 | - | -€10,954 | |
| Profit (loss) for the period | 9904 | -€63,501 | €30,846 | +€94,347 | |
| Profit (loss) for the period to be appropriated | 9905 | -€63,501 | €30,846 | +€94,347 |
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 8 October 2026 via checked.be.