Patscom: 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.
Patscom
Largest movements
- Receivables within one year +€54,456
up €54,456 (+117.0%), from €46,546 to €101,002
of which Trade receivables: +€27,947
- Tangible fixed assets -€19,067
down €19,067 (-20.5%), from €92,888 to €73,821
of which Land and buildings: -€15,341
- Cash -€12,798
down €12,798 (-99.5%), from €12,867 to €69
mainly Receivables within one year (-€54,456) and Current portion of long-term debt (-€20,600)
- Reserves +€27,760
up €27,760 (+28.0%), from €99,290 to €127,050
- Current portion of long-term debt -€20,600
down €20,600 (-77.4%), from €26,623 to €6,023
- Trade debts +€15,680
up €15,680 (+288.4%), from €5,438 to €21,118
- Gross operating margin +€37,118
up €37,118 (+68.9%), from €53,852 to €90,970
- Taxes +€14,693
up €14,693 (+316.9%), from €4,637 to €19,329
- Staff costs -€2,395
down €2,395 (-18.5%), from €12,962 to €10,567
- Depreciation -€2,260
down €2,260 (-7.8%), from €29,063 to €26,803
- Other operating charges +€1,255
up €1,255 (+27.9%), from €4,505 to €5,760
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 | €153,395 | €176,434 | +€23,039 | +15.0% |
| Fixed assets | 21/28 | €92,888 | €73,821 | -€19,067 | -20.5% |
| Tangible fixed assets | 22/27 | €92,888 | €73,821 | -€19,067 | -20.5% |
| Land and buildings | 22 | €73,477 | €58,136 | -€15,341 | -20.9% |
| Plant, machinery and equipment | 23 | €453 | €0 | -€453 | -100.0% |
| Furniture and vehicles | 24 | €17,293 | €14,021 | -€3,272 | -18.9% |
| Other tangible fixed assets | 26 | €1,665 | €1,665 | = | 0.0% |
| Current assets | 29/58 | €60,507 | €102,612 | +€42,106 | +69.6% |
| Amounts receivable within one year | 40/41 | €46,546 | €101,002 | +€54,456 | +117.0% |
| Trade receivables | 40 | €16,523 | €44,470 | +€27,947 | +169.1% |
| Other amounts receivable | 41 | €30,023 | €56,532 | +€26,509 | +88.3% |
| Cash at bank and in hand | 54/58 | €12,867 | €69 | -€12,798 | -99.5% |
| Deferred charges and accrued income | 490/1 | €1,094 | €1,541 | +€447 | +40.9% |
| Total equity and liabilities | 10/49 | €153,395 | €176,434 | +€23,039 | +15.0% |
| Equity | 10/15 | €111,690 | €139,450 | +€27,760 | +24.9% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €99,290 | €127,050 | +€27,760 | +28.0% |
| Distributable reserves | 133 | €99,290 | €127,050 | +€27,760 | +28.0% |
| Profit (loss) carried forward | 14 | €0 | - | = | |
| Amounts payable | 17/49 | €41,704 | €36,983 | -€4,721 | -11.3% |
| Amounts payable after more than one year | 17 | €973 | €0 | -€973 | -100.0% |
| Financial debts | 170/4 | €973 | €0 | -€973 | -100.0% |
| Amounts payable within one year | 42/48 | €40,697 | €36,617 | -€4,080 | -10.0% |
| Current portion of amounts payable after more than one year | 42 | €26,623 | €6,023 | -€20,600 | -77.4% |
| Trade debts | 44 | €5,438 | €21,118 | +€15,680 | +288.4% |
| Suppliers | 440/4 | €5,438 | €21,118 | +€15,680 | +288.4% |
| Taxes, remuneration and social security | 45 | €8,636 | €9,476 | +€840 | +9.7% |
| Taxes | 450/3 | €8,636 | €4,347 | -€4,289 | -49.7% |
| Remuneration and social security | 454/9 | €0 | €5,129 | +€5,129 | |
| Accrued charges and deferred income | 492/3 | €35 | €366 | +€331 | +954.0% |
| Non-recurring operating income | 76A | €1,816 | €0 | -€1,816 | -100.0% |
| Remuneration, social security and pensions | 62 | €12,962 | €10,567 | -€2,395 | -18.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €29,063 | €26,803 | -€2,260 | -7.8% |
| Other operating charges | 640/8 | €4,505 | €5,760 | +€1,255 | +27.9% |
| Gross operating margin | 9900 | €53,852 | €90,970 | +€37,118 | +68.9% |
| Operating profit (loss) | 9901 | €7,322 | €47,839 | +€40,517 | +553.4% |
| Financial income | 75/76B | €2 | €0 | -€2 | -99.6% |
| Recurring financial income | 75 | €2 | €0 | -€2 | -99.6% |
| Financial charges | 65/66B | €952 | €750 | -€203 | -21.3% |
| Recurring financial charges | 65 | €952 | €750 | -€203 | -21.3% |
| Profit (loss) for the period before taxes | 9903 | €6,372 | €47,089 | +€40,717 | +639.0% |
| Income taxes | 67/77 | €4,637 | €19,329 | +€14,693 | +316.9% |
| Profit (loss) for the period | 9904 | €1,735 | €27,760 | +€26,025 | +1499.9% |
| Profit (loss) for the period to be appropriated | 9905 | €1,735 | €27,760 | +€26,025 | +1499.9% |
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 10 October 2026 via checked.be.