PATOMA: 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.
PATOMA
Largest movements
- Receivables within one year -€331,264
down €331,264 (-39.9%), from €830,207 to €498,943
of which Other amounts receivable: -€688,412
- Tangible fixed assets +€194,347
up €194,347 (+8.5%), from €2.3m to €2.5m
of which Other tangible fixed assets: +€238,247
- Current investments -€147,384
down €147,384 (-5.9%), from €2.5m to €2.3m
- Cash +€66,315
up €66,315 (+30.3%), from €219,011 to €285,326
mainly Net result for the year (+€1.0m) and Receivables within one year (+€331,264)
- Debts after one year -€190,962
down €190,962 (-16.6%), from €1.2m to €962,321
- Current portion of long-term debt -€175,817
down €175,817 (-47.9%), from €366,779 to €190,962
- Trade debts -€157,943
down €157,943 (-24.9%), from €635,194 to €477,251
- Other debts +€147,271
up €147,271 (+341.4%), from €43,132 to €190,403
- Short-term financial debts +€100,000
new in 2025: €100,000
- Gross operating margin +€820,539
up €820,539 (+51.6%), from €1.6m to €2.4m
- Taxes +€269,503
up €269,503 (+180.6%), from €149,251 to €418,753
- Depreciation -€99,319
down €99,319 (-25.9%), from €383,461 to €284,142
- Financial income +€64,454
up €64,454 (+137.5%), from €46,863 to €111,316
- Staff costs +€44,386
up €44,386 (+6.8%), from €657,257 to €701,643
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 | €6,208,413 | €6,000,496 | -€207,917 | -3.3% |
| Fixed assets | 21/28 | €2,298,151 | €2,493,739 | +€195,587 | +8.5% |
| Tangible fixed assets | 22/27 | €2,298,016 | €2,492,364 | +€194,347 | +8.5% |
| Land and buildings | 22 | €1,602,460 | €1,516,895 | -€85,565 | -5.3% |
| Plant, machinery and equipment | 23 | €695,557 | €737,222 | +€41,665 | +6.0% |
| Other tangible fixed assets | 26 | - | €238,247 | +€238,247 | |
| Financial fixed assets | 28 | €135 | €1,375 | +€1,240 | +918.5% |
| Current assets | 29/58 | €3,910,262 | €3,506,758 | -€403,504 | -10.3% |
| Stocks and contracts in progress | 3 | €28,688 | €28,157 | -€530 | -1.8% |
| Stocks | 30/36 | €28,688 | €28,157 | -€530 | -1.8% |
| Amounts receivable within one year | 40/41 | €830,207 | €498,943 | -€331,264 | -39.9% |
| Trade receivables | 40 | €91,492 | €448,640 | +€357,148 | +390.4% |
| Other amounts receivable | 41 | €738,714 | €50,302 | -€688,412 | -93.2% |
| Current investments | 50/53 | €2,492,979 | €2,345,595 | -€147,384 | -5.9% |
| Cash at bank and in hand | 54/58 | €219,011 | €285,326 | +€66,315 | +30.3% |
| Deferred charges and accrued income | 490/1 | €339,379 | €348,738 | +€9,359 | +2.8% |
| Total equity and liabilities | 10/49 | €6,208,413 | €6,000,496 | -€207,917 | -3.3% |
| Equity | 10/15 | €3,855,665 | €3,904,305 | +€48,640 | +1.3% |
| Contributions | 10/11 | €205,000 | €205,000 | = | 0.0% |
| Revaluation surpluses | 12 | €34,360 | €34,360 | = | 0.0% |
| Reserves | 13 | €3,551,679 | €3,608,538 | +€56,859 | +1.6% |
| Non-distributable reserves | 130/1 | €0 | - | = | |
| Reserves not available under the articles | 1311 | €0 | - | = | |
| Tax-exempt reserves | 132 | €105,250 | €105,250 | = | 0.0% |
| Distributable reserves | 133 | €3,446,429 | €3,503,288 | +€56,859 | +1.6% |
| Profit (loss) carried forward | 14 | - | €0 | = | |
| Investment grants | 15 | €64,626 | €56,407 | -€8,219 | -12.7% |
| Provisions and deferred taxes | 16 | €3,402 | €2,969 | -€432 | -12.7% |
| Deferred taxes | 168 | €3,402 | €2,969 | -€432 | -12.7% |
| Amounts payable | 17/49 | €2,349,347 | €2,093,222 | -€256,124 | -10.9% |
| Amounts payable after more than one year | 17 | €1,153,283 | €962,321 | -€190,962 | -16.6% |
| Financial debts | 170/4 | €1,153,283 | €962,321 | -€190,962 | -16.6% |
| Amounts payable within one year | 42/48 | €1,196,064 | €1,127,043 | -€69,020 | -5.8% |
| Current portion of amounts payable after more than one year | 42 | €366,779 | €190,962 | -€175,817 | -47.9% |
| Financial debts | 43 | - | €100,000 | +€100,000 | |
| Other loans | 439 | - | €100,000 | +€100,000 | |
| Trade debts | 44 | €635,194 | €477,251 | -€157,943 | -24.9% |
| Suppliers | 440/4 | €635,194 | €477,251 | -€157,943 | -24.9% |
| Taxes, remuneration and social security | 45 | €150,958 | €168,427 | +€17,469 | +11.6% |
| Taxes | 450/3 | €90,867 | €119,832 | +€28,965 | +31.9% |
| Remuneration and social security | 454/9 | €60,091 | €48,595 | -€11,496 | -19.1% |
| Other amounts payable | 47/48 | €43,132 | €190,403 | +€147,271 | +341.4% |
| Accrued charges and deferred income | 492/3 | - | €3,858 | +€3,858 | |
| Non-recurring operating income | 76A | €8,801 | €235,000 | +€226,199 | +2570.2% |
| Remuneration, social security and pensions | 62 | €657,257 | €701,643 | +€44,386 | +6.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €383,461 | €284,142 | -€99,319 | -25.9% |
| Other operating charges | 640/8 | €40,950 | €32,704 | -€8,247 | -20.1% |
| Non-recurring operating charges | 66A | - | €25,653 | +€25,653 | |
| Gross operating margin | 9900 | €1,589,118 | €2,409,656 | +€820,539 | +51.6% |
| Operating profit (loss) | 9901 | €507,449 | €1,365,514 | +€858,065 | +169.1% |
| Financial income | 75/76B | €46,863 | €111,316 | +€64,454 | +137.5% |
| Recurring financial income | 75 | €46,863 | €111,316 | +€64,454 | +137.5% |
| Financial charges | 65/66B | €37,535 | €33,448 | -€4,087 | -10.9% |
| Recurring financial charges | 65 | €37,535 | €33,448 | -€4,087 | -10.9% |
| Profit (loss) for the period before taxes | 9903 | €516,777 | €1,443,382 | +€926,605 | +179.3% |
| Transfer from deferred taxes | 780 | €751 | €432 | -€318 | -42.4% |
| Income taxes | 67/77 | €149,251 | €418,753 | +€269,503 | +180.6% |
| Profit (loss) for the period | 9904 | €368,277 | €1,025,061 | +€656,784 | +178.3% |
| Transfer to tax-exempt reserves | 689 | €105,250 | €0 | -€105,250 | -100.0% |
| Profit (loss) for the period to be appropriated | 9905 | €263,027 | €1,025,061 | +€762,034 | +289.7% |
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 6 October 2026 via checked.be.