PATANNE: what changed
Two fiscal 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.
PATANNE
Largest movements
- Tangible fixed assets -€2,347
down €2,347 (-55.3%), from €4,246 to €1,900
- Cash -€1,084
down €1,084 (-27.0%), from €4,016 to €2,932
mainly Accrued charges and deferred income (-€7,289) and Trade debts (-€1,098)
- Receivables within one year -€1,037
down €1,037 (-43.2%), from €2,403 to €1,366
- Accrued charges and deferred income -€7,289
down €7,289 (-73.1%), from €9,978 to €2,689
- Tax, wage and social debts +€4,224
up €4,224 (+30.1%), from €14,041 to €18,265
of which Taxes: +€4,671
- Trade debts -€1,098
no longer reported in 2023 (was €1,098)
- Debts after one year -€1,000
down €1,000 (-20.0%), from €5,000 to €4,000
- Profit (loss) carried forward +€695
up €695 (+2.7%), from -€25,583 to -€24,888
- Purchases and services +€16,649
up €16,649 (+25.3%), from €65,702 to €82,351
- Turnover +€16,016
up €16,016 (+22.6%), from €70,972 to €86,988
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.
Cash bridge derived
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 | €23,134 | €18,666 | -€4,468 | -19.3% |
| Fixed assets | 21/28 | €9,366 | €7,020 | -€2,347 | -25.1% |
| Tangible fixed assets | 22/27 | €4,246 | €1,900 | -€2,347 | -55.3% |
| Furniture and vehicles | 24 | €4,246 | €1,900 | -€2,347 | -55.3% |
| Financial fixed assets | 28 | €5,120 | €5,120 | = | 0.0% |
| Current assets | 29/58 | €13,768 | €11,647 | -€2,121 | -15.4% |
| Stocks and contracts in progress | 3 | €7,349 | €7,349 | = | 0.0% |
| Stocks | 30/36 | €7,349 | €7,349 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €2,403 | €1,366 | -€1,037 | -43.2% |
| Other amounts receivable | 41 | €2,403 | €1,366 | -€1,037 | -43.2% |
| Cash at bank and in hand | 54/58 | €4,016 | €2,932 | -€1,084 | -27.0% |
| Total equity and liabilities | 10/49 | €23,134 | €18,666 | -€4,468 | -19.3% |
| Equity | 10/15 | -€6,983 | -€6,288 | +€695 | +10.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Outside capital | 11 | €18,600 | €18,600 | = | 0.0% |
| Share premium | 1100/10 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€25,583 | -€24,888 | +€695 | +2.7% |
| Amounts payable | 17/49 | €30,117 | €24,954 | -€5,163 | -17.1% |
| Amounts payable after more than one year | 17 | €5,000 | €4,000 | -€1,000 | -20.0% |
| Other amounts payable | 178/9 | €5,000 | €4,000 | -€1,000 | -20.0% |
| Amounts payable within one year | 42/48 | €15,139 | €18,265 | +€3,126 | +20.6% |
| Trade debts | 44 | €1,098 | - | -€1,098 | |
| Suppliers | 440/4 | €1,098 | - | -€1,098 | |
| Taxes, remuneration and social security | 45 | €14,041 | €18,265 | +€4,224 | +30.1% |
| Taxes | 450/3 | €7,722 | €12,394 | +€4,671 | +60.5% |
| Remuneration and social security | 454/9 | €6,319 | €5,871 | -€448 | -7.1% |
| Accrued charges and deferred income | 492/3 | €9,978 | €2,689 | -€7,289 | -73.1% |
| Turnover | 70 | €70,972 | €86,988 | +€16,016 | +22.6% |
| Goods, raw materials, services and sundry goods | 60/61 | €65,702 | €82,351 | +€16,649 | +25.3% |
| Remuneration, social security and pensions | 62 | €522 | - | -€522 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,632 | €2,347 | +€714 | +43.8% |
| Other operating charges | 640/8 | €1,796 | €2,123 | +€326 | +18.2% |
| Gross operating margin | 9900 | €5,270 | €4,637 | -€633 | -12.0% |
| Operating profit (loss) | 9901 | €1,319 | €168 | -€1,151 | -87.3% |
| Financial income | 75/76B | - | €678 | +€678 | |
| Recurring financial income | 75 | - | €678 | +€678 | |
| Non-recurring financial income | 76B | - | €0 | +€0 | |
| Financial charges | 65/66B | €496 | €150 | -€346 | -69.7% |
| Recurring financial charges | 65 | €265 | €121 | -€144 | -54.3% |
| Non-recurring financial charges | 66B | €231 | €29 | -€202 | -87.4% |
| Profit (loss) for the period before taxes | 9903 | €823 | €695 | -€128 | -15.6% |
| Profit (loss) for the period | 9904 | €823 | €695 | -€128 | -15.6% |
| Profit (loss) for the period to be appropriated | 9905 | €823 | €695 | -€128 | -15.6% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 30 September 2026 via checked.be.