PATOO: 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.
PATOO
Largest movements
- Cash +€17,574
up €17,574 (+188%), from €9,368 to €26,942
mainly Net result for the year (+€9,174) and Depreciation (+€7,612)
- Tangible fixed assets -€7,612
down €7,612 (-28.9%), from €26,345 to €18,734
of which Land and buildings: -€3,829
- Receivables within one year -€3,710
down €3,710 (-26.2%), from €14,155 to €10,445
of which Other amounts receivable: -€4,806
- Deferred charges and accrued income +€1,090
new in 2025: €1,090
- Reserves +€9,000
up €9,000 (+26.9%), from €33,500 to €42,500
of which Distributable reserves: +€19,000
- Debts after one year -€3,335
down €3,335 (-65.0%), from €5,133 to €1,798
- Tax, wage and social debts +€3,325
up €3,325 (+57.4%), from €5,794 to €9,120
of which Taxes: +€3,325
- Current portion of long-term debt -€3,167
down €3,167 (-48.7%), from €6,502 to €3,335
- Trade debts +€1,028
up €1,028 (+31.9%), from €3,225 to €4,253
- Gross operating margin +€16,990
up €16,990 (+316%), from €5,379 to €22,369
- Taxes +€4,194
up €4,194 (+2,090%), from €201 to €4,395
- Depreciation +€660
up €660 (+9.5%), from €6,952 to €7,612
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 | €49,998 | €57,341 | +€7,343 | +14.7% |
| Fixed assets | 21/28 | €26,475 | €18,864 | -€7,612 | -28.7% |
| Tangible fixed assets | 22/27 | €26,345 | €18,734 | -€7,612 | -28.9% |
| Land and buildings | 22 | €18,415 | €14,586 | -€3,829 | -20.8% |
| Furniture and vehicles | 24 | €7,930 | €4,148 | -€3,782 | -47.7% |
| Financial fixed assets | 28 | €130 | €130 | = | 0.0% |
| Current assets | 29/58 | €23,523 | €38,477 | +€14,954 | +63.6% |
| Amounts receivable within one year | 40/41 | €14,155 | €10,445 | -€3,710 | -26.2% |
| Trade receivables | 40 | €9,349 | €10,445 | +€1,096 | +11.7% |
| Other amounts receivable | 41 | €4,806 | - | -€4,806 | |
| Cash at bank and in hand | 54/58 | €9,368 | €26,942 | +€17,574 | +188% |
| Deferred charges and accrued income | 490/1 | - | €1,090 | +€1,090 | |
| Total equity and liabilities | 10/49 | €49,998 | €57,341 | +€7,343 | +14.7% |
| Equity | 10/15 | €27,525 | €36,699 | +€9,174 | +33.3% |
| Contributions | 10/11 | €8,060 | €8,060 | = | 0.0% |
| Reserves | 13 | €33,500 | €42,500 | +€9,000 | +26.9% |
| Non-distributable reserves | 130/1 | €10,000 | - | -€10,000 | |
| Reserves not available under the articles | 1311 | €10,000 | - | -€10,000 | |
| Distributable reserves | 133 | €23,500 | €42,500 | +€19,000 | +80.9% |
| Profit (loss) carried forward | 14 | -€14,035 | -€13,861 | +€174 | +1.2% |
| Amounts payable | 17/49 | €22,474 | €20,642 | -€1,831 | -8.1% |
| Amounts payable after more than one year | 17 | €5,133 | €1,798 | -€3,335 | -65.0% |
| Financial debts | 170/4 | €5,133 | €1,798 | -€3,335 | -65.0% |
| Amounts payable within one year | 42/48 | €17,341 | €18,845 | +€1,504 | +8.7% |
| Current portion of amounts payable after more than one year | 42 | €6,502 | €3,335 | -€3,167 | -48.7% |
| Financial debts | 43 | €401 | €670 | +€269 | +67.2% |
| Credit institutions | 430/8 | €401 | €670 | +€269 | +67.2% |
| Trade debts | 44 | €3,225 | €4,253 | +€1,028 | +31.9% |
| Suppliers | 440/4 | €3,225 | €4,253 | +€1,028 | +31.9% |
| Taxes, remuneration and social security | 45 | €5,794 | €9,120 | +€3,325 | +57.4% |
| Taxes | 450/3 | €1,848 | €5,173 | +€3,325 | +180% |
| Remuneration and social security | 454/9 | €3,947 | €3,947 | = | 0.0% |
| Other amounts payable | 47/48 | €1,419 | €1,467 | +€48 | +3.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,952 | €7,612 | +€660 | +9.5% |
| Other operating charges | 640/8 | €99 | €102 | +€3 | +2.9% |
| Non-recurring operating charges | 66A | - | €372 | +€372 | |
| Gross operating margin | 9900 | €5,379 | €22,369 | +€16,990 | +316% |
| Operating profit (loss) | 9901 | -€1,672 | €14,283 | +€15,955 | |
| Financial income | 75/76B | €23 | €9 | -€14 | -61.7% |
| Recurring financial income | 75 | €23 | €9 | -€14 | -61.7% |
| Financial charges | 65/66B | €814 | €723 | -€91 | -11.2% |
| Recurring financial charges | 65 | €814 | €723 | -€91 | -11.2% |
| Profit (loss) for the period before taxes | 9903 | -€2,463 | €13,569 | +€16,032 | |
| Income taxes | 67/77 | €201 | €4,395 | +€4,194 | +2,090% |
| Profit (loss) for the period | 9904 | -€2,664 | €9,174 | +€11,838 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,664 | €9,174 | +€11,838 |
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.