Patney: 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.
Patney
Largest movements
- Receivables within one year +€8,718
up €8,718 (+97.9%), from €8,904 to €17,622
of which Other amounts receivable: +€4,595
- Cash +€4,461
up €4,461 (+34.7%), from €12,845 to €17,306
mainly Net result for the year (+€12,163) and Tax, wage and social debts (+€1,521)
- Reserves +€12,163
up €12,163 (+124%), from €9,793 to €21,956
- Tax, wage and social debts +€1,521
up €1,521 (+13.6%), from €11,191 to €12,712
- Trade debts -€517
down €517 (-42.2%), from €1,227 to €709
- Gross operating margin +€4,744
up €4,744 (+33.6%), from €14,103 to €18,847
- Taxes +€1,106
up €1,106 (+33.6%), from €3,289 to €4,395
- Other operating charges -€728
down €728 (-45.7%), from €1,593 to €865
- Depreciation +€574
up €574 (+78.8%), from €729 to €1,303
- Financial income +€193
new in 2025: €193
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 | €25,211 | €38,377 | +€13,166 | +52.2% |
| Fixed assets | 21/28 | €2,171 | €2,049 | -€122 | -5.6% |
| Tangible fixed assets | 22/27 | €2,171 | €2,049 | -€122 | -5.6% |
| Furniture and vehicles | 24 | €2,171 | €2,049 | -€122 | -5.6% |
| Current assets | 29/58 | €23,040 | €36,328 | +€13,288 | +57.7% |
| Amounts receivable within one year | 40/41 | €8,904 | €17,622 | +€8,718 | +97.9% |
| Trade receivables | 40 | €7,629 | €11,752 | +€4,123 | +54.0% |
| Other amounts receivable | 41 | €1,275 | €5,870 | +€4,595 | +360% |
| Cash at bank and in hand | 54/58 | €12,845 | €17,306 | +€4,461 | +34.7% |
| Deferred charges and accrued income | 490/1 | €1,291 | €1,400 | +€109 | +8.4% |
| Total equity and liabilities | 10/49 | €25,211 | €38,377 | +€13,166 | +52.2% |
| Equity | 10/15 | €12,793 | €24,956 | +€12,163 | +95.1% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €9,793 | €21,956 | +€12,163 | +124% |
| Distributable reserves | 133 | €9,793 | €21,956 | +€12,163 | +124% |
| Amounts payable | 17/49 | €12,418 | €13,422 | +€1,004 | +8.1% |
| Amounts payable within one year | 42/48 | €12,418 | €13,422 | +€1,004 | +8.1% |
| Trade debts | 44 | €1,227 | €709 | -€517 | -42.2% |
| Suppliers | 440/4 | €1,227 | €709 | -€517 | -42.2% |
| Taxes, remuneration and social security | 45 | €11,191 | €12,712 | +€1,521 | +13.6% |
| Taxes | 450/3 | €11,191 | €12,712 | +€1,521 | +13.6% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €82 | €160 | +€78 | +95.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €729 | €1,303 | +€574 | +78.8% |
| Other operating charges | 640/8 | €1,593 | €865 | -€728 | -45.7% |
| Gross operating margin | 9900 | €14,103 | €18,847 | +€4,744 | +33.6% |
| Operating profit (loss) | 9901 | €11,699 | €16,518 | +€4,819 | +41.2% |
| Financial income | 75/76B | - | €193 | +€193 | |
| Recurring financial income | 75 | - | €193 | +€193 | |
| Financial charges | 65/66B | €124 | €154 | +€30 | +24.3% |
| Recurring financial charges | 65 | €124 | €154 | +€30 | +24.3% |
| Profit (loss) for the period before taxes | 9903 | €11,575 | €16,557 | +€4,982 | +43.0% |
| Income taxes | 67/77 | €3,289 | €4,395 | +€1,106 | +33.6% |
| Profit (loss) for the period | 9904 | €8,287 | €12,163 | +€3,876 | +46.8% |
| Profit (loss) for the period to be appropriated | 9905 | €8,287 | €12,163 | +€3,876 | +46.8% |
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 30 October 2026 via checked.be.