PATKAT: 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.
PATKAT
Largest movements
- Tangible fixed assets -€58,251
down €58,251 (-6.4%), from €907,729 to €849,478
of which Land and buildings: -€38,650
- Debts after one year -€44,398
down €44,398 (-23.3%), from €190,847 to €146,449
- Reserves +€36,405
up €36,405 (+16.3%), from €222,678 to €259,083
- Other debts -€27,108
down €27,108 (-8.6%), from €314,524 to €287,417
- Current portion of long-term debt -€24,698
down €24,698 (-35.7%), from €69,096 to €44,398
- Gross operating margin -€43,962
down €43,962 (-21.8%), from €201,654 to €157,692
- Taxes -€11,175
down €11,175 (-43.0%), from €25,984 to €14,808
- Financial charges -€4,931
down €4,931 (-14.0%), from €35,098 to €30,167
- Depreciation +€2,055
up €2,055 (+2.9%), from €71,456 to €73,511
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 | €939,726 | €889,418 | -€50,308 | -5.4% |
| Fixed assets | 21/28 | €907,729 | €849,478 | -€58,251 | -6.4% |
| Tangible fixed assets | 22/27 | €907,729 | €849,478 | -€58,251 | -6.4% |
| Land and buildings | 22 | €856,924 | €818,274 | -€38,650 | -4.5% |
| Plant, machinery and equipment | 23 | €25,339 | €21,826 | -€3,513 | -13.9% |
| Furniture and vehicles | 24 | €25,467 | €9,378 | -€16,089 | -63.2% |
| Current assets | 29/58 | €31,997 | €39,940 | +€7,944 | +24.8% |
| Amounts receivable within one year | 40/41 | €3 | €112 | +€110 | +4149.6% |
| Trade receivables | 40 | €3 | €112 | +€110 | +4149.6% |
| Other amounts receivable | 41 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €26,445 | €29,665 | +€3,220 | +12.2% |
| Deferred charges and accrued income | 490/1 | €5,549 | €10,163 | +€4,614 | +83.1% |
| Total equity and liabilities | 10/49 | €939,726 | €889,418 | -€50,308 | -5.4% |
| Equity | 10/15 | €341,278 | €377,683 | +€36,405 | +10.7% |
| Contributions | 10/11 | €118,600 | €118,600 | = | 0.0% |
| Reserves | 13 | €222,678 | €259,083 | +€36,405 | +16.3% |
| Distributable reserves | 133 | €222,678 | €259,083 | +€36,405 | +16.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €598,448 | €511,735 | -€86,712 | -14.5% |
| Amounts payable after more than one year | 17 | €190,847 | €146,449 | -€44,398 | -23.3% |
| Financial debts | 170/4 | €190,847 | €146,449 | -€44,398 | -23.3% |
| Amounts payable within one year | 42/48 | €407,341 | €365,286 | -€42,055 | -10.3% |
| Current portion of amounts payable after more than one year | 42 | €69,096 | €44,398 | -€24,698 | -35.7% |
| Trade debts | 44 | €2,850 | €8,676 | +€5,825 | +204.4% |
| Suppliers | 440/4 | €2,850 | €8,676 | +€5,825 | +204.4% |
| Taxes, remuneration and social security | 45 | €20,871 | €24,796 | +€3,925 | +18.8% |
| Taxes | 450/3 | €20,871 | €24,796 | +€3,925 | +18.8% |
| Other amounts payable | 47/48 | €314,524 | €287,417 | -€27,108 | -8.6% |
| Accrued charges and deferred income | 492/3 | €259 | €0 | -€259 | -100.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €71,456 | €73,511 | +€2,055 | +2.9% |
| Other operating charges | 640/8 | €2,802 | €2,801 | -€1 | 0.0% |
| Gross operating margin | 9900 | €201,654 | €157,692 | -€43,962 | -21.8% |
| Operating profit (loss) | 9901 | €127,396 | €81,380 | -€46,016 | -36.1% |
| Financial income | 75/76B | €3 | €0 | -€3 | -99.3% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -99.3% |
| Financial charges | 65/66B | €35,098 | €30,167 | -€4,931 | -14.0% |
| Recurring financial charges | 65 | €35,098 | €30,167 | -€4,931 | -14.0% |
| Profit (loss) for the period before taxes | 9903 | €92,301 | €51,213 | -€41,088 | -44.5% |
| Income taxes | 67/77 | €25,984 | €14,808 | -€11,175 | -43.0% |
| Profit (loss) for the period | 9904 | €66,317 | €36,405 | -€29,912 | -45.1% |
| Profit (loss) for the period to be appropriated | 9905 | €66,317 | €36,405 | -€29,912 | -45.1% |
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 5 October 2026 via checked.be.