Pátoma: 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.
Pátoma
Largest movements
- Cash +€54,251
up €54,251 (+107%), from €50,717 to €104,968
mainly Net result for the year (+€97,632) and Tax, wage and social debts (+€45,907)
- Receivables within one year +€37,042
up €37,042 (+164%), from €22,613 to €59,655
of which Trade receivables: +€32,408
- Reserves +€97,632
up €97,632 (+69.7%), from €140,041 to €237,673
- Debts after one year -€50,000
down €50,000 (-20.0%), from €250,000 to €200,000
- Tax, wage and social debts +€45,907
up €45,907 (+110%), from €41,707 to €87,614
- Gross operating margin +€13,180
up €13,180 (+9.0%), from €146,167 to €159,348
- Staff costs -€6,475
down €6,475 (-69.3%), from €9,350 to €2,875
- Financial charges +€4,611
up €4,611 (+34.6%), from €13,340 to €17,951
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 | €542,918 | €630,408 | +€87,490 | +16.1% |
| Fixed assets | 21/28 | €469,588 | €465,785 | -€3,804 | -0.8% |
| Tangible fixed assets | 22/27 | €19,588 | €15,785 | -€3,804 | -19.4% |
| Furniture and vehicles | 24 | €19,588 | €15,785 | -€3,804 | -19.4% |
| Financial fixed assets | 28 | €450,000 | €450,000 | = | 0.0% |
| Current assets | 29/58 | €73,330 | €164,623 | +€91,293 | +124% |
| Amounts receivable within one year | 40/41 | €22,613 | €59,655 | +€37,042 | +164% |
| Trade receivables | 40 | €14,520 | €46,928 | +€32,408 | +223% |
| Other amounts receivable | 41 | €8,093 | €12,727 | +€4,634 | +57.3% |
| Cash at bank and in hand | 54/58 | €50,717 | €104,968 | +€54,251 | +107% |
| Total equity and liabilities | 10/49 | €542,918 | €630,408 | +€87,490 | +16.1% |
| Equity | 10/15 | €145,041 | €242,673 | +€97,632 | +67.3% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €140,041 | €237,673 | +€97,632 | +69.7% |
| Distributable reserves | 133 | €140,041 | €237,673 | +€97,632 | +69.7% |
| Amounts payable | 17/49 | €397,877 | €387,734 | -€10,142 | -2.5% |
| Amounts payable after more than one year | 17 | €250,000 | €200,000 | -€50,000 | -20.0% |
| Financial debts | 170/4 | €250,000 | €200,000 | -€50,000 | -20.0% |
| Amounts payable within one year | 42/48 | €147,877 | €187,734 | +€39,858 | +27.0% |
| Current portion of amounts payable after more than one year | 42 | €50,000 | €50,000 | = | 0.0% |
| Financial debts | 43 | €50,000 | €50,000 | = | 0.0% |
| Credit institutions | 430/8 | €50,000 | €50,000 | = | 0.0% |
| Trade debts | 44 | €6,170 | €120 | -€6,050 | -98.1% |
| Suppliers | 440/4 | €6,170 | €120 | -€6,050 | -98.1% |
| Taxes, remuneration and social security | 45 | €41,707 | €87,614 | +€45,907 | +110% |
| Taxes | 450/3 | €41,707 | €87,614 | +€45,907 | +110% |
| Remuneration, social security and pensions | 62 | €9,350 | €2,875 | -€6,475 | -69.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,056 | €4,630 | +€1,574 | +51.5% |
| Other operating charges | 640/8 | €511 | €1,138 | +€626 | +122% |
| Gross operating margin | 9900 | €146,167 | €159,348 | +€13,180 | +9.0% |
| Operating profit (loss) | 9901 | €133,250 | €150,705 | +€17,455 | +13.1% |
| Financial charges | 65/66B | €13,340 | €17,951 | +€4,611 | +34.6% |
| Recurring financial charges | 65 | €13,340 | €17,951 | +€4,611 | +34.6% |
| Profit (loss) for the period before taxes | 9903 | €119,910 | €132,754 | +€12,844 | +10.7% |
| Income taxes | 67/77 | €33,718 | €35,122 | +€1,404 | +4.2% |
| Profit (loss) for the period | 9904 | €86,192 | €97,632 | +€11,440 | +13.3% |
| Profit (loss) for the period to be appropriated | 9905 | €86,192 | €97,632 | +€11,440 | +13.3% |
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 31 October 2026 via checked.be.