PATUBA: what changed
PATUBA
Largest movements
- Cash +€441,545
up €441,545 (+6,615%), from €6,675 to €448,220
mainly Net result for the year (+€598,850) and Investment in fixed assets (net) (+€269,631)
- Current investments +€350,000
new in 2025: €350,000
- Tangible fixed assets -€270,797
down €270,797 (-99.0%), from €273,587 to €2,790
of which Land and buildings: -€269,631
- Reserves +€598,850
up €598,850 (+636%), from €94,228 to €693,078
of which Distributable reserves: +€600,046
- Revaluation surpluses -€170,786
no longer reported in 2025 (was €170,786)
- Tax, wage and social debts +€78,119
up €78,119 (+5,368%), from €1,455 to €79,574
- Other debts +€23,987
up €23,987 (+465%), from €5,163 to €29,150
- Trade debts -€9,623
down €9,623 (-95.6%), from €10,064 to €440
- Financial income +€899,493
up €899,493 (+6,501%), from €13,837 to €913,329
of which Financial income: +€913,068
- Taxes +€267,650
new in 2025: €267,650
- Depreciation -€15,194
down €15,194 (-92.9%), from €16,360 to €1,166
- Gross operating margin -€3,556
down €3,556 (-9.5%), from -€37,606 to -€41,162
- Financial charges +€2,163
up €2,163 (+1,825%), from €119 to €2,281
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €282,783 | €802,243 | +€519,460 | +184% |
| Fixed assets | 21/28 | €273,587 | €2,790 | -€270,797 | -99.0% |
| Tangible fixed assets | 22/27 | €273,587 | €2,790 | -€270,797 | -99.0% |
| Land and buildings | 22 | €269,631 | - | -€269,631 | |
| Plant, machinery and equipment | 23 | €276 | €163 | -€112 | -40.7% |
| Furniture and vehicles | 24 | €3,681 | €2,627 | -€1,054 | -28.6% |
| Current assets | 29/58 | €9,196 | €799,453 | +€790,257 | +8,594% |
| Amounts receivable within one year | 40/41 | €575 | €1,233 | +€658 | +115% |
| Trade receivables | 40 | €575 | €1,107 | +€533 | +92.7% |
| Other amounts receivable | 41 | - | €126 | +€126 | |
| Current investments | 50/53 | - | €350,000 | +€350,000 | |
| Cash at bank and in hand | 54/58 | €6,675 | €448,220 | +€441,545 | +6,615% |
| Deferred charges and accrued income | 490/1 | €1,946 | - | -€1,946 | |
| Total equity and liabilities | 10/49 | €282,783 | €802,243 | +€519,460 | +184% |
| Equity | 10/15 | €265,014 | €693,078 | +€428,064 | +162% |
| Revaluation surpluses | 12 | €170,786 | - | -€170,786 | |
| Reserves | 13 | €94,228 | €693,078 | +€598,850 | +636% |
| Tax-exempt reserves | 132 | €1,196 | - | -€1,196 | |
| Distributable reserves | 133 | €93,032 | €693,078 | +€600,046 | +645% |
| Provisions and deferred taxes | 16 | €702 | - | -€702 | |
| Deferred taxes | 168 | €702 | - | -€702 | |
| Amounts payable | 17/49 | €17,067 | €109,165 | +€92,098 | +540% |
| Amounts payable within one year | 42/48 | €16,682 | €109,165 | +€92,483 | +554% |
| Trade debts | 44 | €10,064 | €440 | -€9,623 | -95.6% |
| Suppliers | 440/4 | €10,064 | €440 | -€9,623 | -95.6% |
| Taxes, remuneration and social security | 45 | €1,455 | €79,574 | +€78,119 | +5,368% |
| Taxes | 450/3 | €1,455 | €79,574 | +€78,119 | +5,368% |
| Other amounts payable | 47/48 | €5,163 | €29,150 | +€23,987 | +465% |
| Accrued charges and deferred income | 492/3 | €384 | - | -€384 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,360 | €1,166 | -€15,194 | -92.9% |
| Other operating charges | 640/8 | €2,739 | €2,922 | +€183 | +6.7% |
| Gross operating margin | 9900 | -€37,606 | -€41,162 | -€3,556 | -9.5% |
| Operating profit (loss) | 9901 | -€56,704 | -€45,250 | +€11,454 | +20.2% |
| Financial income | 75/76B | €13,837 | €913,329 | +€899,493 | +6,501% |
| Recurring financial income | 75 | €262 | €913,329 | +€913,068 | +348,952% |
| Non-recurring financial income | 76B | €13,575 | €913,329 | +€899,754 | +6,628% |
| Financial charges | 65/66B | €119 | €2,281 | +€2,163 | +1,825% |
| Recurring financial charges | 65 | €119 | €2,281 | +€2,163 | +1,825% |
| Profit (loss) for the period before taxes | 9903 | -€42,986 | €865,798 | +€908,784 | |
| Transfer from deferred taxes | 780 | €99 | €702 | +€603 | +611% |
| Income taxes | 67/77 | - | €267,650 | +€267,650 | |
| Profit (loss) for the period | 9904 | -€42,887 | €598,850 | +€641,737 | |
| Transfer from tax-exempt reserves | 789 | €154 | €1,196 | +€1,042 | +675% |
| Profit (loss) for the period to be appropriated | 9905 | -€42,733 | €600,046 | +€642,779 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.