C.C.PATRI: 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.
C.C.PATRI
Largest movements
- Intangible fixed assets -€28,475
no longer reported in 2023 (was €28,475)
- Tangible fixed assets +€26,931
up €26,931 (+2.1%), from €1.3m to €1.3m
of which Land and buildings: +€35,310
- Receivables within one year -€22,873
down €22,873 (-92.1%), from €24,844 to €1,971
of which Other amounts receivable: -€18,880
- Deferred charges and accrued income +€15,000
new in 2023: €15,000
- Revaluation surpluses +€340,000
new in 2023: €340,000
- Profit (loss) carried forward -€326,238
down €326,238 (-111%), from -€294,132 to -€620,370
- Accrued charges and deferred income +€84,960
new in 2023: €84,960
- Trade debts -€47,989
down €47,989 (-96.8%), from €49,580 to €1,591
- Debts after one year -€36,595
down €36,595 (-3.0%), from €1.2m to €1.2m
- Financial charges +€488,475
up €488,475 (+778%), from €62,776 to €551,252
- Gross operating margin +€226,135
up €226,135 (+330%), from €68,597 to €294,732
- Write-downs -€45,936
no longer reported in 2023 (was €45,936)
- Other operating charges +€26,468
up €26,468 (+22,710%), from €117 to €26,585
- Depreciation -€17,917
down €17,917 (-29.3%), from €61,050 to €43,134
From the 2022 result to the 2023 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 2022 and 2023 balance sheets and the 2023 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2022 | 2023 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €1,325,020 | €1,327,311 | +€2,291 | +0.2% |
| Fixed assets | 21/28 | €1,298,655 | €1,297,110 | -€1,545 | -0.1% |
| Intangible fixed assets | 21 | €28,475 | - | -€28,475 | |
| Tangible fixed assets | 22/27 | €1,270,179 | €1,297,110 | +€26,931 | +2.1% |
| Land and buildings | 22 | €1,261,800 | €1,297,110 | +€35,310 | +2.8% |
| Plant, machinery and equipment | 23 | €5,510 | - | -€5,510 | |
| Furniture and vehicles | 24 | €2,870 | - | -€2,870 | |
| Current assets | 29/58 | €26,365 | €30,201 | +€3,836 | +14.5% |
| Amounts receivable within one year | 40/41 | €24,844 | €1,971 | -€22,873 | -92.1% |
| Trade receivables | 40 | €3,993 | - | -€3,993 | |
| Other amounts receivable | 41 | €20,851 | €1,971 | -€18,880 | -90.5% |
| Cash at bank and in hand | 54/58 | €1,522 | €13,230 | +€11,708 | +769% |
| Deferred charges and accrued income | 490/1 | - | €15,000 | +€15,000 | |
| Total equity and liabilities | 10/49 | €1,325,020 | €1,327,311 | +€2,291 | +0.2% |
| Equity | 10/15 | €19,368 | €33,130 | +€13,762 | +71.1% |
| Contributions | 10/11 | €285,000 | €285,000 | = | 0.0% |
| Revaluation surpluses | 12 | - | €340,000 | +€340,000 | |
| Reserves | 13 | €28,500 | €28,500 | = | 0.0% |
| Non-distributable reserves | 130/1 | €28,500 | €28,500 | = | 0.0% |
| Reserves not available under the articles | 1311 | €28,500 | €28,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€294,132 | -€620,370 | -€326,238 | -111% |
| Amounts payable | 17/49 | €1,305,652 | €1,294,181 | -€11,471 | -0.9% |
| Amounts payable after more than one year | 17 | €1,210,372 | €1,173,777 | -€36,595 | -3.0% |
| Financial debts | 170/4 | €1,210,372 | €1,173,777 | -€36,595 | -3.0% |
| Amounts payable within one year | 42/48 | €95,280 | €35,444 | -€59,836 | -62.8% |
| Current portion of amounts payable after more than one year | 42 | - | €26,223 | +€26,223 | |
| Financial debts | 43 | €6,130 | - | -€6,130 | |
| Credit institutions | 430/8 | €6,130 | - | -€6,130 | |
| Trade debts | 44 | €49,580 | €1,591 | -€47,989 | -96.8% |
| Suppliers | 440/4 | €49,580 | €1,591 | -€47,989 | -96.8% |
| Taxes, remuneration and social security | 45 | €130 | €130 | = | 0.0% |
| Taxes | 450/3 | €130 | €130 | = | 0.0% |
| Other amounts payable | 47/48 | €39,440 | €7,500 | -€31,940 | -81.0% |
| Accrued charges and deferred income | 492/3 | - | €84,960 | +€84,960 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €61,050 | €43,134 | -€17,917 | -29.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €45,936 | - | -€45,936 | |
| Other operating charges | 640/8 | €117 | €26,585 | +€26,468 | +22,710% |
| Gross operating margin | 9900 | €68,597 | €294,732 | +€226,135 | +330% |
| Operating profit (loss) | 9901 | -€38,506 | €225,013 | +€263,519 | |
| Financial income | 75/76B | €1,389 | - | -€1,389 | |
| Recurring financial income | 75 | €1,389 | - | -€1,389 | |
| Financial charges | 65/66B | €62,776 | €551,252 | +€488,475 | +778% |
| Recurring financial charges | 65 | €62,776 | €551,252 | +€488,475 | +778% |
| Profit (loss) for the period before taxes | 9903 | -€99,893 | -€326,238 | -€226,345 | -227% |
| Profit (loss) for the period | 9904 | -€99,893 | -€326,238 | -€226,345 | -227% |
| Profit (loss) for the period to be appropriated | 9905 | -€99,893 | -€326,238 | -€226,345 | -227% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.