Patos: 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.
Patos
Largest movements
- Tangible fixed assets -€20,232
down €20,232 (-16.0%), from €126,205 to €105,973
of which Plant, machinery and equipment: -€12,242
- Cash +€7,347
up €7,347 (+22.9%), from €32,034 to €39,380
mainly Depreciation (+€21,059) and Net result for the year (+€3,174)
- Stocks and contracts +€5,800
up €5,800 (+7.8%), from €74,450 to €80,250
- Debts after one year -€16,098
down €16,098 (-33.5%), from €47,996 to €31,897
- Profit (loss) carried forward +€3,174
up €3,174 (+2.6%), from €120,103 to €123,277
- Tax, wage and social debts +€2,595
up €2,595 (+6.8%), from €37,886 to €40,481
of which Remuneration and social security: +€4,776
- Purchases and services -€424,272
no longer reported in 2025 (was €424,272)
- Gross operating margin -€31,159
down €31,159 (-16.0%), from €194,783 to €163,625
- Staff costs -€27,547
down €27,547 (-18.5%), from €148,778 to €121,231
- Other operating charges -€3,793
down €3,793 (-84.3%), from €4,500 to €706
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 | €246,058 | €236,625 | -€9,433 | -3.8% |
| Fixed assets | 21/28 | €134,183 | €113,124 | -€21,059 | -15.7% |
| Intangible fixed assets | 21 | €6,478 | €5,652 | -€826 | -12.8% |
| Tangible fixed assets | 22/27 | €126,205 | €105,973 | -€20,232 | -16.0% |
| Plant, machinery and equipment | 23 | €74,765 | €62,523 | -€12,242 | -16.4% |
| Furniture and vehicles | 24 | €15,598 | €11,508 | -€4,090 | -26.2% |
| Other tangible fixed assets | 26 | €35,842 | €31,942 | -€3,900 | -10.9% |
| Financial fixed assets | 28 | €1,500 | €1,500 | = | 0.0% |
| Current assets | 29/58 | €111,875 | €123,501 | +€11,626 | +10.4% |
| Stocks and contracts in progress | 3 | €74,450 | €80,250 | +€5,800 | +7.8% |
| Stocks | 30/36 | €74,450 | €80,250 | +€5,800 | +7.8% |
| Amounts receivable within one year | 40/41 | €2,786 | €1,017 | -€1,769 | -63.5% |
| Trade receivables | 40 | €1,966 | - | -€1,966 | |
| Other amounts receivable | 41 | €820 | €1,017 | +€197 | +24.0% |
| Cash at bank and in hand | 54/58 | €32,034 | €39,380 | +€7,347 | +22.9% |
| Deferred charges and accrued income | 490/1 | €2,605 | €2,853 | +€248 | +9.5% |
| Total equity and liabilities | 10/49 | €246,058 | €236,625 | -€9,433 | -3.8% |
| Equity | 10/15 | €140,125 | €143,299 | +€3,174 | +2.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,422 | €1,422 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,422 | €1,422 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,422 | €1,422 | = | 0.0% |
| Profit (loss) carried forward | 14 | €120,103 | €123,277 | +€3,174 | +2.6% |
| Amounts payable | 17/49 | €105,933 | €93,326 | -€12,607 | -11.9% |
| Amounts payable after more than one year | 17 | €47,996 | €31,897 | -€16,098 | -33.5% |
| Financial debts | 170/4 | €47,996 | €31,897 | -€16,098 | -33.5% |
| Amounts payable within one year | 42/48 | €57,937 | €61,429 | +€3,491 | +6.0% |
| Current portion of amounts payable after more than one year | 42 | €13,574 | €14,430 | +€856 | +6.3% |
| Trade debts | 44 | €6,477 | €6,518 | +€41 | +0.6% |
| Suppliers | 440/4 | €6,477 | €6,518 | +€41 | +0.6% |
| Taxes, remuneration and social security | 45 | €37,886 | €40,481 | +€2,595 | +6.8% |
| Taxes | 450/3 | €2,901 | €720 | -€2,182 | -75.2% |
| Remuneration and social security | 454/9 | €34,985 | €39,761 | +€4,776 | +13.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €424,272 | - | -€424,272 | |
| Remuneration, social security and pensions | 62 | €148,778 | €121,231 | -€27,547 | -18.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,317 | €21,059 | +€742 | +3.7% |
| Other operating charges | 640/8 | €4,500 | €706 | -€3,793 | -84.3% |
| Gross operating margin | 9900 | €194,783 | €163,625 | -€31,159 | -16.0% |
| Operating profit (loss) | 9901 | €21,189 | €20,628 | -€561 | -2.6% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €4,681 | €3,852 | -€829 | -17.7% |
| Recurring financial charges | 65 | €4,681 | €3,852 | -€829 | -17.7% |
| Profit (loss) for the period before taxes | 9903 | €16,508 | €16,777 | +€269 | +1.6% |
| Income taxes | 67/77 | €12,483 | €13,603 | +€1,120 | +9.0% |
| Profit (loss) for the period | 9904 | €4,024 | €3,174 | -€851 | -21.1% |
| Profit (loss) for the period to be appropriated | 9905 | €4,024 | €3,174 | -€851 | -21.1% |
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 6 October 2026 via checked.be.