PatJen: 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.
PatJen
Largest movements
- Stocks and contracts +€28,644
up €28,644 (+8.7%), from €329,546 to €358,191
- Cash -€4,693
down €4,693 (-86.4%), from €5,430 to €738
mainly Stocks and contracts (-€28,644) and Net result for the year (-€3,005)
- Other debts +€26,000
up €26,000 (+39.4%), from €66,000 to €92,000
- Gross operating margin -€1,588
down €1,588 (-1,280%), from -€124 to -€1,712
- Financial income -€652
down €652 (-100%), from €652 to €0
of which Financial income: -€652
- Financial charges -€374
down €374 (-36.9%), from €1,013 to €639
- Other operating charges +€266
up €266 (+68.8%), from €387 to €654
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.
Derived cash bridge
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 | €337,724 | €359,146 | +€21,423 | +6.3% |
| Current assets | 29/58 | €337,724 | €359,146 | +€21,423 | +6.3% |
| Stocks and contracts in progress | 3 | €329,546 | €358,191 | +€28,644 | +8.7% |
| Stocks | 30/36 | €329,546 | €358,191 | +€28,644 | +8.7% |
| Amounts receivable within one year | 40/41 | €2,095 | €218 | -€1,878 | -89.6% |
| Trade receivables | 40 | €721 | €79 | -€642 | -89.1% |
| Other amounts receivable | 41 | €1,375 | €139 | -€1,236 | -89.9% |
| Cash at bank and in hand | 54/58 | €5,430 | €738 | -€4,693 | -86.4% |
| Deferred charges and accrued income | 490/1 | €651 | €0 | -€651 | -100% |
| Total equity and liabilities | 10/49 | €337,724 | €359,146 | +€21,423 | +6.3% |
| Equity | 10/15 | €422 | -€2,583 | -€3,005 | |
| Contributions | 10/11 | €15,000 | €15,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€14,578 | -€17,583 | -€3,005 | -20.6% |
| Amounts payable | 17/49 | €337,301 | €361,729 | +€24,428 | +7.2% |
| Amounts payable within one year | 42/48 | €337,301 | €361,684 | +€24,383 | +7.2% |
| Financial debts | 43 | €269,684 | €269,684 | = | 0.0% |
| Credit institutions | 430/8 | €269,684 | €269,684 | = | 0.0% |
| Trade debts | 44 | €1,617 | €0 | -€1,617 | -100% |
| Suppliers | 440/4 | €1,617 | €0 | -€1,617 | -100% |
| Other amounts payable | 47/48 | €66,000 | €92,000 | +€26,000 | +39.4% |
| Accrued charges and deferred income | 492/3 | €0 | €45 | +€45 | |
| Other operating charges | 640/8 | €387 | €654 | +€266 | +68.8% |
| Gross operating margin | 9900 | -€124 | -€1,712 | -€1,588 | -1,280% |
| Operating profit (loss) | 9901 | -€511 | -€2,366 | -€1,855 | -363% |
| Financial income | 75/76B | €652 | €0 | -€652 | -100% |
| Recurring financial income | 75 | €652 | €0 | -€652 | -100% |
| Non-recurring financial income | 76B | €652 | €0 | -€652 | -100% |
| Financial charges | 65/66B | €1,013 | €639 | -€374 | -36.9% |
| Recurring financial charges | 65 | €1,013 | €639 | -€374 | -36.9% |
| Profit (loss) for the period before taxes | 9903 | -€872 | -€3,005 | -€2,133 | -245% |
| Profit (loss) for the period | 9904 | -€872 | -€3,005 | -€2,133 | -245% |
| Profit (loss) for the period to be appropriated | 9905 | -€872 | -€3,005 | -€2,133 | -245% |
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 19 October 2026 via checked.be.