PATTI: 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.
PATTI
Largest movements
- Tangible fixed assets -€11,122
down €11,122 (-75.9%), from €14,652 to €3,531
of which Leasing and similar rights: -€11,122
- Cash +€9,206
up €9,206 (+110%), from €8,365 to €17,571
mainly Other debts (+€21,166) and Investment in fixed assets (net) (+€5,615)
- Other debts +€21,166
up €21,166 (+165%), from €12,820 to €33,986
- Debts after one year -€9,907
down €9,907 (-45.7%), from €21,671 to €11,763
- Current portion of long-term debt -€8,110
down €8,110 (-45.3%), from €17,894 to €9,784
- Trade debts -€3,937
down €3,937 (-12.0%), from €32,887 to €28,950
- Tax, wage and social debts -€495
down €495 (-6.8%), from €7,325 to €6,830
of which Remuneration and social security: -€392
- Gross operating margin +€39,275
up €39,275 (+213%), from €18,428 to €57,702
- Staff costs -€8,266
down €8,266 (-14.7%), from €56,331 to €48,065
- Depreciation -€6,945
down €6,945 (-55.8%), from €12,452 to €5,507
- Other operating charges -€5,699
down €5,699 (-75.5%), from €7,547 to €1,848
- Financial charges -€596
down €596 (-22.7%), from €2,628 to €2,032
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 | €45,022 | €43,747 | -€1,275 | -2.8% |
| Fixed assets | 21/28 | €15,119 | €3,998 | -€11,122 | -73.6% |
| Tangible fixed assets | 22/27 | €14,652 | €3,531 | -€11,122 | -75.9% |
| Plant, machinery and equipment | 23 | €0 | €0 | = | |
| Furniture and vehicles | 24 | €0 | €0 | = | |
| Leasing and similar rights | 25 | €14,652 | €3,531 | -€11,122 | -75.9% |
| Financial fixed assets | 28 | €467 | €467 | = | 0.0% |
| Current assets | 29/58 | €29,903 | €39,749 | +€9,847 | +32.9% |
| Amounts receivable within one year | 40/41 | €19,724 | €20,017 | +€294 | +1.5% |
| Trade receivables | 40 | €8,502 | €11,309 | +€2,807 | +33.0% |
| Other amounts receivable | 41 | €11,222 | €8,709 | -€2,513 | -22.4% |
| Cash at bank and in hand | 54/58 | €8,365 | €17,571 | +€9,206 | +110% |
| Deferred charges and accrued income | 490/1 | €1,814 | €2,161 | +€347 | +19.1% |
| Total equity and liabilities | 10/49 | €45,022 | €43,747 | -€1,275 | -2.8% |
| Equity | 10/15 | -€47,575 | -€47,567 | +€9 | 0.0% |
| Contributions | 10/11 | €18,592 | €18,592 | = | 0.0% |
| Reserves | 13 | €67,245 | €67,245 | = | 0.0% |
| Distributable reserves | 133 | €67,245 | €67,245 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€133,412 | -€133,403 | +€9 | 0.0% |
| Amounts payable | 17/49 | €92,598 | €91,314 | -€1,284 | -1.4% |
| Amounts payable after more than one year | 17 | €21,671 | €11,763 | -€9,907 | -45.7% |
| Financial debts | 170/4 | €21,671 | €11,763 | -€9,907 | -45.7% |
| Amounts payable within one year | 42/48 | €70,927 | €79,550 | +€8,624 | +12.2% |
| Current portion of amounts payable after more than one year | 42 | €17,894 | €9,784 | -€8,110 | -45.3% |
| Trade debts | 44 | €32,887 | €28,950 | -€3,937 | -12.0% |
| Suppliers | 440/4 | €32,887 | €28,950 | -€3,937 | -12.0% |
| Taxes, remuneration and social security | 45 | €7,325 | €6,830 | -€495 | -6.8% |
| Taxes | 450/3 | €434 | €330 | -€104 | -23.9% |
| Remuneration and social security | 454/9 | €6,892 | €6,500 | -€392 | -5.7% |
| Other amounts payable | 47/48 | €12,820 | €33,986 | +€21,166 | +165% |
| Turnover | 70 | €0 | €0 | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | €0 | = | |
| Remuneration, social security and pensions | 62 | €56,331 | €48,065 | -€8,266 | -14.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,452 | €5,507 | -€6,945 | -55.8% |
| Other operating charges | 640/8 | €7,547 | €1,848 | -€5,699 | -75.5% |
| Gross operating margin | 9900 | €18,428 | €57,702 | +€39,275 | +213% |
| Operating profit (loss) | 9901 | -€57,902 | €2,282 | +€60,184 | |
| Financial income | 75/76B | €5 | €2 | -€3 | -57.5% |
| Recurring financial income | 75 | €5 | €2 | -€3 | -57.5% |
| Financial charges | 65/66B | €2,628 | €2,032 | -€596 | -22.7% |
| Recurring financial charges | 65 | €2,628 | €2,032 | -€596 | -22.7% |
| Profit (loss) for the period before taxes | 9903 | -€60,525 | €252 | +€60,777 | |
| Income taxes | 67/77 | €793 | €243 | -€549 | -69.3% |
| Profit (loss) for the period | 9904 | -€61,318 | €9 | +€61,327 | |
| Profit (loss) for the period to be appropriated | 9905 | -€61,318 | €9 | +€61,327 |
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 15 October 2026 via checked.be.