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.
What changed
PATS
NACE 66.210, Risk and damage evaluation
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
-€1.6m
2024 · -€76,534-€1.6m
Equity
-€703,137
2024 · €927,868-€1.6m
Cash
-
not filed
Balance sheet total
€669,212
2024 · €8.4m-€7.8m
Largest movements
Assets
- Receivables within one year -€7.7m
down €7.7m (-92.1%), from €8.4m to €660,415
of which Trade receivables: -€7.8m
Equity and liabilities
- Other debts -€5.4m
down €5.4m (-100.0%), from €5.4m to €0
- Profit (loss) carried forward -€1.6m
down €1.6m, from €832,512 to -€798,493
- Trade debts -€872,544
down €872,544 (-45.7%), from €1.9m to €1.0m
- Accrued charges and deferred income +€241,668
new in 2025: €241,668
Income statement
- Services and other goods +€681,225
up €681,225 (+205.0%), from €332,322 to €1.0m
- Turnover -€309,949
down €309,949 (-3.7%), from €8.5m to €8.2m
- Other operating charges +€241,271
up €241,271 (+16185.2%), from €1,491 to €242,762
- Other operating income -€237,931
down €237,931 (-94.2%), from €252,577 to €14,646
- Goods and materials -€153,939
down €153,939 (-2.0%), from €7.8m to €7.6m
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.
Result 2024
-€76,534
Turnover
-€309,949
Other operating income
-€237,931
Goods and materials
+€153,939
Services and other goods
-€681,225
Staff costs
+€53,318
Depreciation
-€3,145
Other operating charges
-€241,271
Other operating items
-€189,434
Financial income
-€22,508
Financial charges
-€75,366
Taxes
-€900
Result 2025
-€1.6m
Cash bridge derived
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €8,423,102 | €669,212 | -€7.8m | -92.1% |
| Fixed assets | 21/28 | €11,939 | €8,189 | -€3,750 | -31.4% |
| Intangible fixed assets | 21 | €10,646 | €6,896 | -€3,750 | -35.2% |
| Financial fixed assets | 28 | €1,293 | €1,293 | = | 0.0% |
| Other financial fixed assets | 284/8 | €1,293 | €1,293 | = | 0.0% |
| Shares | 284 | €1,293 | €1,293 | = | 0.0% |
| Current assets | 29/58 | €8,411,163 | €661,023 | -€7.8m | -92.1% |
| Amounts receivable within one year | 40/41 | €8,397,856 | €660,415 | -€7.7m | -92.1% |
| Trade receivables | 40 | €8,349,112 | €541,994 | -€7.8m | -93.5% |
| Other amounts receivable | 41 | €48,744 | €118,420 | +€69,676 | +142.9% |
| Deferred charges and accrued income | 490/1 | €13,307 | €608 | -€12,699 | -95.4% |
| Total equity and liabilities | 10/49 | €8,423,102 | €669,212 | -€7.8m | -92.1% |
| Equity | 10/15 | €927,868 | -€703,137 | -€1.6m | |
| Contributions | 10/11 | €86,000 | €86,000 | = | 0.0% |
| Capital | 10 | €86,000 | €86,000 | = | 0.0% |
| Issued capital | 100 | €86,000 | €86,000 | = | 0.0% |
| Reserves | 13 | €9,356 | €9,356 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,600 | €8,600 | = | 0.0% |
| Legal reserve | 130 | €8,600 | €8,600 | = | 0.0% |
| Distributable reserves | 133 | €756 | €756 | = | 0.0% |
| Profit (loss) carried forward | 14 | €832,512 | -€798,493 | -€1.6m | |
| Amounts payable | 17/49 | €7,495,234 | €1,372,350 | -€6.1m | -81.7% |
| Amounts payable within one year | 42/48 | €7,495,234 | €1,130,682 | -€6.4m | -84.9% |
| Trade debts | 44 | €1,908,091 | €1,035,547 | -€872,544 | -45.7% |
| Suppliers | 440/4 | €1,908,091 | €1,035,547 | -€872,544 | -45.7% |
| Taxes, remuneration and social security | 45 | €144,399 | €95,135 | -€49,264 | -34.1% |
| Taxes | 450/3 | €8,576 | €2 | -€8,574 | -100.0% |
| Remuneration and social security | 454/9 | €135,823 | €95,133 | -€40,690 | -30.0% |
| Other amounts payable | 47/48 | €5,442,745 | €0 | -€5.4m | -100.0% |
| Accrued charges and deferred income | 492/3 | - | €241,668 | +€241,668 | |
| Operating income | 70/76A | €8,714,849 | €8,184,400 | -€530,449 | -6.1% |
| Turnover | 70 | €8,462,272 | €8,152,322 | -€309,949 | -3.7% |
| Other operating income | 74 | €252,577 | €14,646 | -€237,931 | -94.2% |
| Non-recurring operating income | 76A | - | €17,431 | +€17,431 | |
| Operating charges | 60/66A | €8,782,529 | €9,707,777 | +€925,248 | +10.5% |
| Goods for resale, raw materials and consumables | 60 | €7,758,785 | €7,604,846 | -€153,939 | -2.0% |
| Purchases | 600/8 | €7,758,785 | €7,604,846 | -€153,939 | -2.0% |
| Services and other goods | 61 | €332,322 | €1,013,546 | +€681,225 | +205.0% |
| Remuneration, social security and pensions | 62 | €689,327 | €636,009 | -€53,318 | -7.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €604 | €3,750 | +€3,145 | +520.3% |
| Other operating charges | 640/8 | €1,491 | €242,762 | +€241,271 | +16185.2% |
| Non-recurring operating charges | 66A | - | €206,865 | +€206,865 | |
| Operating profit (loss) | 9901 | -€67,680 | -€1,523,377 | -€1.5m | -2150.9% |
| Financial income | 75/76B | €24,379 | €1,872 | -€22,508 | -92.3% |
| Recurring financial income | 75 | €24,379 | €1,872 | -€22,508 | -92.3% |
| Income from current assets | 751 | €24,377 | €1,872 | -€22,505 | -92.3% |
| Other financial income | 752/9 | €3 | €0 | -€3 | -98.9% |
| Financial charges | 65/66B | €33,086 | €108,452 | +€75,366 | +227.8% |
| Recurring financial charges | 65 | €33,086 | €108,452 | +€75,366 | +227.8% |
| Debt charges | 650 | €32,350 | €107,292 | +€74,942 | +231.7% |
| Other financial charges | 652/9 | €736 | €1,161 | +€425 | +57.7% |
| Profit (loss) for the period before taxes | 9903 | -€76,387 | -€1,629,958 | -€1.6m | -2033.8% |
| Income taxes | 67/77 | €147 | €1,047 | +€900 | +610.7% |
| Taxes | 670/3 | €147 | €1,047 | +€900 | +610.7% |
| Profit (loss) for the period | 9904 | -€76,534 | -€1,631,005 | -€1.6m | -2031.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€76,534 | -€1,631,005 | -€1.6m | -2031.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 September 2026 via checked.be.