PATS BOEM: 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.
PATS BOEM
Largest movements
- Cash +€30,960
up €30,960 (+34.7%), from €89,335 to €120,295
mainly Net result for the year (+€25,590) and Depreciation (+€23,630)
- Tangible fixed assets -€13,586
down €13,586 (-16.7%), from €81,467 to €67,881
of which Furniture and vehicles: -€15,523
- Reserves +€25,590
up €25,590 (+15.2%), from €168,171 to €193,761
- Tax, wage and social debts -€4,932
down €4,932 (-61.8%), from €7,985 to €3,053
of which Remuneration and social security: -€3,030
- Gross operating margin -€5,419
down €5,419 (-7.6%), from €71,591 to €66,172
- Depreciation +€4,801
up €4,801 (+25.5%), from €18,829 to €23,630
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 | €202,217 | €221,228 | +€19,012 | +9.4% |
| Fixed assets | 21/28 | €82,464 | €68,390 | -€14,074 | -17.1% |
| Intangible fixed assets | 21 | €972 | €484 | -€488 | -50.2% |
| Tangible fixed assets | 22/27 | €81,467 | €67,881 | -€13,586 | -16.7% |
| Land and buildings | 22 | €19,753 | €22,211 | +€2,459 | +12.4% |
| Plant, machinery and equipment | 23 | €8,004 | €8,580 | +€576 | +7.2% |
| Furniture and vehicles | 24 | €45,769 | €30,246 | -€15,523 | -33.9% |
| Other tangible fixed assets | 26 | €7,942 | €6,844 | -€1,097 | -13.8% |
| Financial fixed assets | 28 | €25 | €25 | = | 0.0% |
| Current assets | 29/58 | €119,752 | €152,838 | +€33,086 | +27.6% |
| Amounts receivable within one year | 40/41 | €0 | €2,142 | +€2,142 | |
| Trade receivables | 40 | €0 | €2,100 | +€2,100 | |
| Other amounts receivable | 41 | €0 | €42 | +€42 | |
| Current investments | 50/53 | €21,430 | €21,520 | +€90 | +0.4% |
| Cash at bank and in hand | 54/58 | €89,335 | €120,295 | +€30,960 | +34.7% |
| Deferred charges and accrued income | 490/1 | €8,987 | €8,881 | -€106 | -1.2% |
| Total equity and liabilities | 10/49 | €202,217 | €221,228 | +€19,012 | +9.4% |
| Equity | 10/15 | €186,771 | €212,361 | +€25,590 | +13.7% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €168,171 | €193,761 | +€25,590 | +15.2% |
| Distributable reserves | 133 | €168,171 | €193,761 | +€25,590 | +15.2% |
| Amounts payable | 17/49 | €15,446 | €8,867 | -€6,578 | -42.6% |
| Amounts payable within one year | 42/48 | €15,446 | €8,867 | -€6,578 | -42.6% |
| Financial debts | 43 | €193 | €50 | -€142 | -73.9% |
| Credit institutions | 430/8 | €193 | €50 | -€142 | -73.9% |
| Trade debts | 44 | €1,038 | €725 | -€313 | -30.2% |
| Suppliers | 440/4 | €1,038 | €725 | -€313 | -30.2% |
| Taxes, remuneration and social security | 45 | €7,985 | €3,053 | -€4,932 | -61.8% |
| Taxes | 450/3 | €4,955 | €3,053 | -€1,902 | -38.4% |
| Remuneration and social security | 454/9 | €3,030 | €0 | -€3,030 | -100% |
| Other amounts payable | 47/48 | €6,231 | €5,040 | -€1,191 | -19.1% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,829 | €23,630 | +€4,801 | +25.5% |
| Other operating charges | 640/8 | €5,331 | €5,683 | +€352 | +6.6% |
| Gross operating margin | 9900 | €71,591 | €66,172 | -€5,419 | -7.6% |
| Operating profit (loss) | 9901 | €47,431 | €36,859 | -€10,572 | -22.3% |
| Financial income | 75/76B | €127 | €137 | +€10 | +8.0% |
| Recurring financial income | 75 | €127 | €137 | +€10 | +8.0% |
| Financial charges | 65/66B | €130 | €101 | -€28 | -21.9% |
| Recurring financial charges | 65 | €130 | €101 | -€28 | -21.9% |
| Profit (loss) for the period before taxes | 9903 | €47,428 | €36,895 | -€10,533 | -22.2% |
| Income taxes | 67/77 | €11,247 | €11,304 | +€57 | +0.5% |
| Profit (loss) for the period | 9904 | €36,180 | €25,590 | -€10,590 | -29.3% |
| Profit (loss) for the period to be appropriated | 9905 | €36,180 | €25,590 | -€10,590 | -29.3% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.