PATYFRANCK: 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.
PATYFRANCK
Largest movements
- Tangible fixed assets +€182,715
up €182,715 (+105%), from €174,193 to €356,909
of which Other tangible fixed assets: +€195,114
- Receivables within one year +€6,178
up €6,178 (+162%), from €3,822 to €10,000
of which Trade receivables: +€8,700
- Cash -€5,740
down €5,740 (-42.7%), from €13,451 to €7,711
mainly Investment in fixed assets (net) (-€207,784) and Net result for the year (-€35,101)
- Other debts +€225,380
up €225,380 (+79.5%), from €283,423 to €508,803
- Profit (loss) carried forward -€35,101
down €35,101 (-30.5%), from -€115,221 to -€150,322
- Tax, wage and social debts -€5,773
down €5,773 (-90.9%), from €6,351 to €578
of which Taxes: -€5,730
- Depreciation +€11,459
up €11,459 (+84.2%), from €13,610 to €25,068
- Staff costs +€10,506
up €10,506 (+68.3%), from €15,391 to €25,897
- Gross operating margin -€2,136
down €2,136 (-10.7%), from €19,974 to €17,837
- Financial charges -€422
down €422 (-81.6%), from €518 to €95
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 | €191,643 | €374,879 | +€183,236 | +95.6% |
| Fixed assets | 21/28 | €174,193 | €356,909 | +€182,715 | +105% |
| Tangible fixed assets | 22/27 | €174,193 | €356,909 | +€182,715 | +105% |
| Land and buildings | 22 | €138,117 | €126,298 | -€11,819 | -8.6% |
| Plant, machinery and equipment | 23 | €1,593 | €1,013 | -€580 | -36.4% |
| Other tangible fixed assets | 26 | €34,484 | €229,598 | +€195,114 | +566% |
| Current assets | 29/58 | €17,450 | €17,970 | +€520 | +3.0% |
| Amounts receivable within one year | 40/41 | €3,822 | €10,000 | +€6,178 | +162% |
| Trade receivables | 40 | €1,300 | €10,000 | +€8,700 | +669% |
| Other amounts receivable | 41 | €2,522 | - | -€2,522 | |
| Cash at bank and in hand | 54/58 | €13,451 | €7,711 | -€5,740 | -42.7% |
| Deferred charges and accrued income | 490/1 | €176 | €259 | +€82 | +46.7% |
| Total equity and liabilities | 10/49 | €191,643 | €374,879 | +€183,236 | +95.6% |
| Equity | 10/15 | -€99,435 | -€134,535 | -€35,101 | -35.3% |
| Contributions | 10/11 | €12,415 | €12,415 | = | 0.0% |
| Reserves | 13 | €3,372 | €3,372 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | - | -€1,860 | |
| Reserves not available under the articles | 1311 | €1,860 | - | -€1,860 | |
| Distributable reserves | 133 | €1,512 | €3,372 | +€1,860 | +123% |
| Profit (loss) carried forward | 14 | -€115,221 | -€150,322 | -€35,101 | -30.5% |
| Amounts payable | 17/49 | €291,078 | €509,414 | +€218,336 | +75.0% |
| Amounts payable within one year | 42/48 | €291,078 | €509,414 | +€218,336 | +75.0% |
| Trade debts | 44 | €1,304 | €33 | -€1,271 | -97.5% |
| Suppliers | 440/4 | €1,304 | €33 | -€1,271 | -97.5% |
| Taxes, remuneration and social security | 45 | €6,351 | €578 | -€5,773 | -90.9% |
| Taxes | 450/3 | €6,037 | €308 | -€5,730 | -94.9% |
| Remuneration and social security | 454/9 | €313 | €270 | -€43 | -13.8% |
| Other amounts payable | 47/48 | €283,423 | €508,803 | +€225,380 | +79.5% |
| Remuneration, social security and pensions | 62 | €15,391 | €25,897 | +€10,506 | +68.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,610 | €25,068 | +€11,459 | +84.2% |
| Other operating charges | 640/8 | €2,073 | €1,877 | -€197 | -9.5% |
| Gross operating margin | 9900 | €19,974 | €17,837 | -€2,136 | -10.7% |
| Operating profit (loss) | 9901 | -€11,101 | -€35,005 | -€23,905 | -215% |
| Financial income | 75/76B | €53 | - | -€53 | |
| Recurring financial income | 75 | €53 | - | -€53 | |
| Financial charges | 65/66B | €518 | €95 | -€422 | -81.6% |
| Recurring financial charges | 65 | €518 | €95 | -€422 | -81.6% |
| Profit (loss) for the period before taxes | 9903 | -€11,566 | -€35,101 | -€23,535 | -203% |
| Profit (loss) for the period | 9904 | -€11,566 | -€35,101 | -€23,535 | -203% |
| Profit (loss) for the period to be appropriated | 9905 | -€11,566 | -€35,101 | -€23,535 | -203% |
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 14 October 2026 via checked.be.