PATRO: 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.
PATRO
Largest movements
- Tangible fixed assets -€41,991
down €41,991 (-14.2%), from €295,679 to €253,688
of which Land and buildings: -€22,311
- Deferred charges and accrued income +€13,901
up €13,901 (+85.1%), from €16,336 to €30,237
- Receivables within one year -€13,772
down €13,772 (-25.0%), from €55,079 to €41,307
of which Trade receivables: -€13,400
- Debts after one year -€38,150
down €38,150 (-13.6%), from €280,868 to €242,718
- Current portion of long-term debt -€6,412
no longer reported in 2025 (was €6,412)
- Other debts -€5,740
down €5,740 (-5.6%), from €101,771 to €96,031
- Gross operating margin +€8,925
up €8,925 (+16.9%), from €52,891 to €61,816
- Financial charges +€6,339
up €6,339 (+122%), from €5,182 to €11,521
- Taxes +€2,907
up €2,907 (+199%), from €1,464 to €4,371
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 | €475,952 | €432,080 | -€43,872 | -9.2% |
| Fixed assets | 21/28 | €295,679 | €253,688 | -€41,991 | -14.2% |
| Tangible fixed assets | 22/27 | €295,679 | €253,688 | -€41,991 | -14.2% |
| Land and buildings | 22 | €129,978 | €107,667 | -€22,311 | -17.2% |
| Plant, machinery and equipment | 23 | €49,589 | €40,116 | -€9,473 | -19.1% |
| Furniture and vehicles | 24 | €54,763 | €46,953 | -€7,809 | -14.3% |
| Other tangible fixed assets | 26 | €61,349 | €58,952 | -€2,397 | -3.9% |
| Current assets | 29/58 | €180,273 | €178,392 | -€1,880 | -1.0% |
| Amounts receivable after more than one year | 29 | €106,200 | €106,200 | = | 0.0% |
| Other amounts receivable | 291 | €106,200 | €106,200 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €55,079 | €41,307 | -€13,772 | -25.0% |
| Trade receivables | 40 | €53,945 | €40,545 | -€13,400 | -24.8% |
| Other amounts receivable | 41 | €1,135 | €762 | -€372 | -32.8% |
| Cash at bank and in hand | 54/58 | €2,657 | €648 | -€2,010 | -75.6% |
| Deferred charges and accrued income | 490/1 | €16,336 | €30,237 | +€13,901 | +85.1% |
| Total equity and liabilities | 10/49 | €475,952 | €432,080 | -€43,872 | -9.2% |
| Equity | 10/15 | €72,590 | €72,888 | +€298 | +0.4% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €10,590 | €10,888 | +€298 | +2.8% |
| Tax-exempt reserves | 132 | €3,107 | €2,785 | -€322 | -10.4% |
| Distributable reserves | 133 | €7,484 | €8,103 | +€620 | +8.3% |
| Provisions and deferred taxes | 16 | €1,036 | €928 | -€107 | -10.4% |
| Deferred taxes | 168 | €1,036 | €928 | -€107 | -10.4% |
| Amounts payable | 17/49 | €402,326 | €358,264 | -€44,062 | -11.0% |
| Amounts payable after more than one year | 17 | €280,868 | €242,718 | -€38,150 | -13.6% |
| Financial debts | 170/4 | €280,868 | €242,718 | -€38,150 | -13.6% |
| Amounts payable within one year | 42/48 | €121,458 | €111,479 | -€9,980 | -8.2% |
| Current portion of amounts payable after more than one year | 42 | €6,412 | - | -€6,412 | |
| Trade debts | 44 | €10,554 | €9,770 | -€784 | -7.4% |
| Suppliers | 440/4 | €10,554 | €9,770 | -€784 | -7.4% |
| Taxes, remuneration and social security | 45 | €2,721 | €5,678 | +€2,957 | +109% |
| Taxes | 450/3 | €2,721 | €5,678 | +€2,957 | +109% |
| Other amounts payable | 47/48 | €101,771 | €96,031 | -€5,740 | -5.6% |
| Accrued charges and deferred income | 492/3 | - | €4,067 | +€4,067 | |
| Non-recurring operating income | 76A | €2,310 | - | -€2,310 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €42,195 | €41,991 | -€204 | -0.5% |
| Other operating charges | 640/8 | €4,126 | €3,743 | -€383 | -9.3% |
| Non-recurring operating charges | 66A | €0 | - | -€0 | |
| Gross operating margin | 9900 | €52,891 | €61,816 | +€8,925 | +16.9% |
| Operating profit (loss) | 9901 | €6,569 | €16,082 | +€9,512 | +145% |
| Financial income | 75/76B | €5 | €1 | -€4 | -80.2% |
| Recurring financial income | 75 | €5 | €1 | -€4 | -80.2% |
| Financial charges | 65/66B | €5,182 | €11,521 | +€6,339 | +122% |
| Recurring financial charges | 65 | €5,182 | €11,521 | +€6,339 | +122% |
| Profit (loss) for the period before taxes | 9903 | €1,392 | €4,562 | +€3,170 | +228% |
| Transfer from deferred taxes | 780 | €107 | €107 | = | 0.0% |
| Income taxes | 67/77 | €1,464 | €4,371 | +€2,907 | +199% |
| Profit (loss) for the period | 9904 | €35 | €298 | +€263 | +750% |
| Transfer from tax-exempt reserves | 789 | €322 | €322 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €357 | €620 | +€263 | +73.7% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 27 October 2026 via checked.be.