La Patatina: 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.
La Patatina
Largest movements
- Intangible fixed assets -€5,800
down €5,800 (-21.1%), from €27,550 to €21,750
- Cash -€4,163
down €4,163 (-54.1%), from €7,701 to €3,538
mainly Debts after one year (-€8,242) and Investment in fixed assets (net) (-€5,463)
- Receivables within one year -€2,072
no longer reported in 2024 (was €2,072)
of which Other amounts receivable: -€1,729
- Tangible fixed assets +€699
up €699 (+5.2%), from €13,500 to €14,199
of which Plant, machinery and equipment: +€2,502
- Debts after one year -€8,242
down €8,242 (-18.5%), from €44,511 to €36,269
- Profit (loss) carried forward -€4,453
down €4,453 (-88.8%), from -€5,015 to -€9,468
- Current portion of long-term debt +€3,153
up €3,153 (+57.4%), from €5,489 to €8,642
- Other debts -€1,921
down €1,921 (-38.8%), from €4,950 to €3,029
- Tax, wage and social debts -€1,347
down €1,347 (-66.4%), from €2,029 to €682
of which Remuneration and social security: -€1,667
- Gross operating margin +€41,074
up €41,074 (+3,729%), from €1,101 to €42,175
- Staff costs +€31,963
up €31,963 (+3,300%), from €969 to €32,932
- Depreciation +€8,364
up €8,364 (+318%), from €2,626 to €10,990
- Financial charges +€604
up €604 (+33.1%), from €1,822 to €2,426
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €58,676 | €46,255 | -€12,421 | -21.2% |
| Formation expenses | 20 | €1,991 | €1,566 | -€425 | -21.4% |
| Fixed assets | 21/28 | €43,405 | €38,304 | -€5,101 | -11.8% |
| Intangible fixed assets | 21 | €27,550 | €21,750 | -€5,800 | -21.1% |
| Tangible fixed assets | 22/27 | €13,500 | €14,199 | +€699 | +5.2% |
| Plant, machinery and equipment | 23 | €4,568 | €7,070 | +€2,502 | +54.8% |
| Furniture and vehicles | 24 | €5,979 | €4,789 | -€1,190 | -19.9% |
| Other tangible fixed assets | 26 | €2,953 | €2,340 | -€613 | -20.8% |
| Financial fixed assets | 28 | €2,355 | €2,355 | = | 0.0% |
| Current assets | 29/58 | €13,279 | €6,385 | -€6,894 | -51.9% |
| Stocks and contracts in progress | 3 | €2,892 | €2,772 | -€120 | -4.1% |
| Stocks | 30/36 | €2,892 | €2,772 | -€120 | -4.1% |
| Amounts receivable within one year | 40/41 | €2,072 | - | -€2,072 | |
| Trade receivables | 40 | €343 | - | -€343 | |
| Other amounts receivable | 41 | €1,729 | - | -€1,729 | |
| Cash at bank and in hand | 54/58 | €7,701 | €3,538 | -€4,163 | -54.1% |
| Deferred charges and accrued income | 490/1 | €614 | €75 | -€539 | -87.8% |
| Total equity and liabilities | 10/49 | €58,676 | €46,255 | -€12,421 | -21.2% |
| Equity | 10/15 | -€3,815 | -€8,268 | -€4,453 | -117% |
| Contributions | 10/11 | €1,200 | €1,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€5,015 | -€9,468 | -€4,453 | -88.8% |
| Amounts payable | 17/49 | €62,491 | €54,523 | -€7,968 | -12.8% |
| Amounts payable after more than one year | 17 | €44,511 | €36,269 | -€8,242 | -18.5% |
| Financial debts | 170/4 | €44,511 | €36,269 | -€8,242 | -18.5% |
| Amounts payable within one year | 42/48 | €17,980 | €18,254 | +€274 | +1.5% |
| Current portion of amounts payable after more than one year | 42 | €5,489 | €8,642 | +€3,153 | +57.4% |
| Trade debts | 44 | €5,512 | €5,901 | +€389 | +7.0% |
| Suppliers | 440/4 | €5,512 | €5,901 | +€389 | +7.0% |
| Taxes, remuneration and social security | 45 | €2,029 | €682 | -€1,347 | -66.4% |
| Taxes | 450/3 | €361 | €682 | +€321 | +88.8% |
| Remuneration and social security | 454/9 | €1,667 | - | -€1,667 | |
| Other amounts payable | 47/48 | €4,950 | €3,029 | -€1,921 | -38.8% |
| Remuneration, social security and pensions | 62 | €969 | €32,932 | +€31,963 | +3,300% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,626 | €10,990 | +€8,364 | +318% |
| Other operating charges | 640/8 | €660 | €280 | -€380 | -57.6% |
| Gross operating margin | 9900 | €1,101 | €42,175 | +€41,074 | +3,729% |
| Operating profit (loss) | 9901 | -€3,153 | -€2,027 | +€1,126 | +35.7% |
| Financial charges | 65/66B | €1,822 | €2,426 | +€604 | +33.1% |
| Recurring financial charges | 65 | €1,822 | €2,426 | +€604 | +33.1% |
| Profit (loss) for the period before taxes | 9903 | -€4,975 | -€4,453 | +€522 | +10.5% |
| Income taxes | 67/77 | €40 | - | -€40 | |
| Profit (loss) for the period | 9904 | -€5,015 | -€4,453 | +€562 | +11.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€5,015 | -€4,453 | +€562 | +11.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 23 October 2026 via checked.be.