Pats Service: 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 Service
Largest movements
- Tangible fixed assets -€31,248
down €31,248 (-6.5%), from €481,673 to €450,425
- Deferred charges and accrued income +€8,975
new in 2025: €8,975
- Cash +€8,448
up €8,448 (+104%), from €8,119 to €16,568
mainly Accrued charges and deferred income (+€31,608) and Depreciation (+€28,620)
- Debts after one year -€42,951
down €42,951 (-15.3%), from €280,155 to €237,203
- Accrued charges and deferred income +€31,608
up €31,608 (+2,646%), from €1,194 to €32,803
- Trade debts -€17,192
down €17,192 (-81.2%), from €21,183 to €3,991
- Reserves +€17,049
up €17,049 (+84.8%), from €20,097 to €37,146
of which Distributable reserves: +€16,197
- Gross operating margin +€16,546
up €16,546 (+25.1%), from €65,797 to €82,343
- Other operating charges +€9,706
up €9,706 (+128%), from €7,583 to €17,290
- Depreciation -€5,118
down €5,118 (-15.2%), from €33,737 to €28,620
- Financial charges -€2,063
down €2,063 (-30.3%), from €6,811 to €4,748
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 | €491,778 | €481,136 | -€10,642 | -2.2% |
| Fixed assets | 21/28 | €481,673 | €450,425 | -€31,248 | -6.5% |
| Tangible fixed assets | 22/27 | €481,673 | €450,425 | -€31,248 | -6.5% |
| Land and buildings | 22 | €309,403 | €294,371 | -€15,031 | -4.9% |
| Furniture and vehicles | 24 | €4,789 | €1,462 | -€3,326 | -69.5% |
| Other tangible fixed assets | 26 | €167,482 | €154,591 | -€12,890 | -7.7% |
| Current assets | 29/58 | €10,105 | €30,711 | +€20,606 | +204% |
| Amounts receivable after more than one year | 29 | - | €1,508 | +€1,508 | |
| Trade receivables | 290 | - | €1,508 | +€1,508 | |
| Amounts receivable within one year | 40/41 | €1,986 | €3,660 | +€1,674 | +84.3% |
| Trade receivables | 40 | €1,936 | €3,610 | +€1,674 | +86.5% |
| Other amounts receivable | 41 | €50 | €50 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €8,119 | €16,568 | +€8,448 | +104% |
| Deferred charges and accrued income | 490/1 | - | €8,975 | +€8,975 | |
| Total equity and liabilities | 10/49 | €491,778 | €481,136 | -€10,642 | -2.2% |
| Equity | 10/15 | €150,241 | €167,290 | +€17,049 | +11.3% |
| Contributions | 10/11 | €130,144 | €130,144 | = | 0.0% |
| Capital | 10 | €130,144 | €130,144 | = | 0.0% |
| Issued capital | 100 | €130,144 | €130,144 | = | 0.0% |
| Reserves | 13 | €20,097 | €37,146 | +€17,049 | +84.8% |
| Non-distributable reserves | 130/1 | €2,180 | €3,033 | +€852 | +39.1% |
| Legal reserve | 130 | €2,180 | €3,033 | +€852 | +39.1% |
| Tax-exempt reserves | 132 | €63 | €63 | = | 0.0% |
| Distributable reserves | 133 | €17,854 | €34,051 | +€16,197 | +90.7% |
| Amounts payable | 17/49 | €341,537 | €313,846 | -€27,692 | -8.1% |
| Amounts payable after more than one year | 17 | €280,155 | €237,203 | -€42,951 | -15.3% |
| Financial debts | 170/4 | €280,155 | €237,203 | -€42,951 | -15.3% |
| Amounts payable within one year | 42/48 | €60,188 | €43,840 | -€16,348 | -27.2% |
| Current portion of amounts payable after more than one year | 42 | €32,173 | €32,658 | +€484 | +1.5% |
| Trade debts | 44 | €21,183 | €3,991 | -€17,192 | -81.2% |
| Suppliers | 440/4 | €21,183 | €3,991 | -€17,192 | -81.2% |
| Taxes, remuneration and social security | 45 | €2,766 | €1,169 | -€1,597 | -57.7% |
| Taxes | 450/3 | €2,766 | €1,169 | -€1,597 | -57.7% |
| Other amounts payable | 47/48 | €4,065 | €6,022 | +€1,956 | +48.1% |
| Accrued charges and deferred income | 492/3 | €1,194 | €32,803 | +€31,608 | +2,646% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €33,737 | €28,620 | -€5,118 | -15.2% |
| Other operating charges | 640/8 | €7,583 | €17,290 | +€9,706 | +128% |
| Non-recurring operating charges | 66A | - | €8,400 | +€8,400 | |
| Gross operating margin | 9900 | €65,797 | €82,343 | +€16,546 | +25.1% |
| Operating profit (loss) | 9901 | €24,476 | €28,033 | +€3,558 | +14.5% |
| Financial income | 75/76B | €10 | €1 | -€9 | -94.0% |
| Recurring financial income | 75 | €10 | €1 | -€9 | -94.0% |
| Financial charges | 65/66B | €6,811 | €4,748 | -€2,063 | -30.3% |
| Recurring financial charges | 65 | €6,811 | €4,748 | -€2,063 | -30.3% |
| Profit (loss) for the period before taxes | 9903 | €17,674 | €23,286 | +€5,611 | +31.7% |
| Transfer from deferred taxes | 780 | €574 | - | -€574 | |
| Income taxes | 67/77 | €5,848 | €6,236 | +€388 | +6.6% |
| Profit (loss) for the period | 9904 | €12,400 | €17,049 | +€4,649 | +37.5% |
| Transfer from tax-exempt reserves | 789 | €1,721 | - | -€1,721 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,122 | €17,049 | +€2,928 | +20.7% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 31 October 2026 via checked.be.