PATS: 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.
PATS
Largest movements
- Stocks and contracts -€10,349
down €10,349 (-9.3%), from €110,957 to €100,608
- Cash +€8,149
up €8,149 (+38.4%), from €21,247 to €29,397
mainly Net result for the year (+€15,209) and Stocks and contracts (+€10,349)
- Receivables within one year -€2,854
down €2,854 (-78.2%), from €3,649 to €796
- Other debts -€17,300
down €17,300 (-17.5%), from €99,034 to €81,734
- Profit (loss) carried forward +€15,209
up €15,209 (+43.5%), from -€34,955 to -€19,746
- Trade debts -€2,513
down €2,513 (-82.0%), from €3,064 to €551
- Purchases and services +€327,711
new in 2025: €327,711
- Staff costs -€37,201
down €37,201 (-64.0%), from €58,149 to €20,948
- Write-downs +€10,918
new in 2025: €10,918
- Gross operating margin -€10,660
down €10,660 (-21.8%), from €48,979 to €38,319
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 | €137,384 | €131,533 | -€5,852 | -4.3% |
| Fixed assets | 21/28 | €1,531 | €733 | -€798 | -52.1% |
| Tangible fixed assets | 22/27 | €1,531 | €733 | -€798 | -52.1% |
| Plant, machinery and equipment | 23 | €1,531 | - | -€1,531 | |
| Furniture and vehicles | 24 | - | €733 | +€733 | |
| Current assets | 29/58 | €135,853 | €130,800 | -€5,053 | -3.7% |
| Stocks and contracts in progress | 3 | €110,957 | €100,608 | -€10,349 | -9.3% |
| Stocks | 30/36 | €110,957 | €100,608 | -€10,349 | -9.3% |
| Amounts receivable within one year | 40/41 | €3,649 | €796 | -€2,854 | -78.2% |
| Trade receivables | 40 | €3,649 | €796 | -€2,854 | -78.2% |
| Cash at bank and in hand | 54/58 | €21,247 | €29,397 | +€8,149 | +38.4% |
| Total equity and liabilities | 10/49 | €137,384 | €131,533 | -€5,852 | -4.3% |
| Equity | 10/15 | €17,325 | €32,534 | +€15,209 | +87.8% |
| Contributions | 10/11 | €49,579 | €49,579 | = | 0.0% |
| Reserves | 13 | €2,701 | €2,701 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,701 | €2,701 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€34,955 | -€19,746 | +€15,209 | +43.5% |
| Amounts payable | 17/49 | €120,059 | €98,998 | -€21,061 | -17.5% |
| Amounts payable within one year | 42/48 | €116,296 | €95,915 | -€20,381 | -17.5% |
| Trade debts | 44 | €3,064 | €551 | -€2,513 | -82.0% |
| Suppliers | 440/4 | €3,064 | €551 | -€2,513 | -82.0% |
| Taxes, remuneration and social security | 45 | €14,199 | €13,630 | -€568 | -4.0% |
| Taxes | 450/3 | €14,199 | €13,630 | -€568 | -4.0% |
| Other amounts payable | 47/48 | €99,034 | €81,734 | -€17,300 | -17.5% |
| Accrued charges and deferred income | 492/3 | €3,763 | €3,083 | -€679 | -18.1% |
| Goods, raw materials, services and sundry goods | 60/61 | - | €327,711 | +€327,711 | |
| Remuneration, social security and pensions | 62 | €58,149 | €20,948 | -€37,201 | -64.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,024 | €797 | -€227 | -22.2% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | - | €10,918 | +€10,918 | |
| Other operating charges | 640/8 | €126 | €528 | +€402 | +318.8% |
| Gross operating margin | 9900 | €48,979 | €38,319 | -€10,660 | -21.8% |
| Operating profit (loss) | 9901 | -€10,319 | €5,129 | +€15,448 | |
| Financial income | 75/76B | €10,306 | €10,775 | +€468 | +4.5% |
| Recurring financial income | 75 | €10,306 | €10,775 | +€468 | +4.5% |
| Financial charges | 65/66B | €533 | €695 | +€161 | +30.2% |
| Recurring financial charges | 65 | €533 | €695 | +€161 | +30.2% |
| Profit (loss) for the period before taxes | 9903 | -€546 | €15,209 | +€15,755 | |
| Income taxes | 67/77 | €207 | - | -€207 | |
| Profit (loss) for the period | 9904 | -€753 | €15,209 | +€15,962 | |
| Profit (loss) for the period to be appropriated | 9905 | -€753 | €15,209 | +€15,962 |
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 7 October 2026 via checked.be.