PATSIMMO: 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
PATSIMMO
NACE 82.990, Other business support services
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€115,256
2024 · €118,158-€2,903
Equity
€6.4m
2024 · €6.3m+€114,423
Cash
€92,922
2024 · €33,957+€58,965
Balance sheet total
€10.3m
2024 · €10.6m-€301,261
Largest movements
Assets
- Tangible fixed assets -€385,992
down €385,992 (-4.3%), from €8.9m to €8.6m
of which Land and buildings: -€358,324
- Receivables within one year +€129,906
up €129,906 (+59.2%), from €219,621 to €349,527
of which Trade receivables: +€124,316
Equity and liabilities
- Debts after one year -€502,571
down €502,571 (-22.3%), from €2.3m to €1.7m
- Reserves +€114,423
up €114,423 (+1.8%), from €6.2m to €6.4m
of which Distributable reserves: +€129,707
- Other debts +€112,910
up €112,910 (+8.4%), from €1.3m to €1.5m
Income statement
- Gross operating margin +€84,104
up €84,104 (+13.3%), from €634,628 to €718,732
- Provisions +€65,541
up €65,541, from -€65,541 to €0
- Financial charges -€19,515
down €19,515 (-10.5%), from €186,011 to €166,496
- Depreciation +€19,179
up €19,179 (+4.7%), from €406,512 to €425,691
- Taxes +€18,544
up €18,544 (+73.4%), from €25,265 to €43,809
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
€118,158
Gross operating margin
+€84,104
Depreciation
-€19,179
Provisions
-€65,541
Other operating charges
-€737
Financial income
-€2,521
Financial charges
+€19,515
Taxes
-€18,544
Result 2025
€115,256
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.
From operations
+€602,068
Investment
-€39,699
Financing
-€503,404
Cash 2024
€33,957
From operations (derived)
+€602,068
Net result for the year
+€115,256
Depreciation
+€425,691
Receivables after one year
+€104,170
Receivables within one year
-€129,906
Deferred charges and accrued income
-€31
Provisions
-€5,095
Trade debts
+€1,468
Tax, wage and social debts
-€20,896
Other debts
+€112,910
Accrued charges and deferred income
-€1,500
Investment (derived)
-€39,699
Investment in fixed assets (net)
-€39,699
Financing
-€503,404
Debts after one year
-€502,571
Contributions, distributions and other
-€833
Cash 2025
€92,922
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,571,928 | €10,270,667 | -€301,261 | -2.8% |
| Fixed assets | 21/28 | €8,945,106 | €8,559,114 | -€385,992 | -4.3% |
| Tangible fixed assets | 22/27 | €8,942,856 | €8,556,864 | -€385,992 | -4.3% |
| Land and buildings | 22 | €8,444,749 | €8,086,425 | -€358,324 | -4.2% |
| Plant, machinery and equipment | 23 | €482,412 | €463,267 | -€19,145 | -4.0% |
| Furniture and vehicles | 24 | €15,695 | €7,171 | -€8,524 | -54.3% |
| Financial fixed assets | 28 | €2,250 | €2,250 | = | 0.0% |
| Current assets | 29/58 | €1,626,822 | €1,711,553 | +€84,731 | +5.2% |
| Amounts receivable after more than one year | 29 | €1,370,453 | €1,266,282 | -€104,170 | -7.6% |
| Trade receivables | 290 | €1,370,453 | €1,266,282 | -€104,170 | -7.6% |
| Amounts receivable within one year | 40/41 | €219,621 | €349,527 | +€129,906 | +59.2% |
| Trade receivables | 40 | €194,020 | €318,336 | +€124,316 | +64.1% |
| Other amounts receivable | 41 | €25,602 | €31,191 | +€5,590 | +21.8% |
| Cash at bank and in hand | 54/58 | €33,957 | €92,922 | +€58,965 | +173.6% |
| Deferred charges and accrued income | 490/1 | €2,791 | €2,822 | +€31 | +1.1% |
| Total equity and liabilities | 10/49 | €10,571,928 | €10,270,667 | -€301,261 | -2.8% |
| Equity | 10/15 | €6,307,935 | €6,422,358 | +€114,423 | +1.8% |
| Contributions | 10/11 | €62,000 | €62,000 | = | 0.0% |
| Capital | 10 | €62,000 | €62,000 | = | 0.0% |
| Issued capital | 100 | €62,000 | €62,000 | = | 0.0% |
| Reserves | 13 | €6,245,935 | €6,360,358 | +€114,423 | +1.8% |
| Non-distributable reserves | 130/1 | €6,200 | €6,200 | = | 0.0% |
| Legal reserve | 130 | €6,200 | €6,200 | = | 0.0% |
| Tax-exempt reserves | 132 | €99,566 | €84,282 | -€15,284 | -15.4% |
| Distributable reserves | 133 | €6,140,169 | €6,269,876 | +€129,707 | +2.1% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Provisions and deferred taxes | 16 | €33,189 | €28,094 | -€5,095 | -15.4% |
| Provisions for liabilities and charges | 160/5 | €0 | - | = | |
| Pensions and similar obligations | 160 | €0 | - | = | |
| Deferred taxes | 168 | €33,189 | €28,094 | -€5,095 | -15.4% |
| Amounts payable | 17/49 | €4,230,804 | €3,820,215 | -€410,589 | -9.7% |
| Amounts payable after more than one year | 17 | €2,251,857 | €1,749,286 | -€502,571 | -22.3% |
| Financial debts | 170/4 | €2,251,857 | €1,749,286 | -€502,571 | -22.3% |
| Amounts payable within one year | 42/48 | €1,952,031 | €2,045,514 | +€93,483 | +4.8% |
| Current portion of amounts payable after more than one year | 42 | €502,571 | €502,571 | = | 0.0% |
| Trade debts | 44 | €52,808 | €54,276 | +€1,468 | +2.8% |
| Suppliers | 440/4 | €52,808 | €54,276 | +€1,468 | +2.8% |
| Taxes, remuneration and social security | 45 | €58,825 | €37,929 | -€20,896 | -35.5% |
| Taxes | 450/3 | €58,825 | €37,929 | -€20,896 | -35.5% |
| Other amounts payable | 47/48 | €1,337,827 | €1,450,737 | +€112,910 | +8.4% |
| Accrued charges and deferred income | 492/3 | €26,915 | €25,415 | -€1,500 | -5.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €406,512 | €425,691 | +€19,179 | +4.7% |
| Provisions for liabilities and charges: additions (uses and reversals) | 635/8 | -€65,541 | €0 | +€65,541 | |
| Other operating charges | 640/8 | €7,484 | €8,220 | +€737 | +9.8% |
| Gross operating margin | 9900 | €634,628 | €718,732 | +€84,104 | +13.3% |
| Operating profit (loss) | 9901 | €286,173 | €284,821 | -€1,353 | -0.5% |
| Financial income | 75/76B | €38,166 | €35,645 | -€2,521 | -6.6% |
| Recurring financial income | 75 | €38,166 | €35,645 | -€2,521 | -6.6% |
| Financial charges | 65/66B | €186,011 | €166,496 | -€19,515 | -10.5% |
| Recurring financial charges | 65 | €186,011 | €166,496 | -€19,515 | -10.5% |
| Profit (loss) for the period before taxes | 9903 | €138,328 | €153,970 | +€15,641 | +11.3% |
| Transfer from deferred taxes | 780 | €5,095 | €5,095 | = | 0.0% |
| Income taxes | 67/77 | €25,265 | €43,809 | +€18,544 | +73.4% |
| Profit (loss) for the period | 9904 | €118,158 | €115,256 | -€2,903 | -2.5% |
| Transfer from tax-exempt reserves | 789 | €15,284 | €15,284 | = | 0.0% |
| Profit (loss) for the period to be appropriated | 9905 | €133,443 | €130,540 | -€2,903 | -2.2% |
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 3 October 2026 via checked.be.