Patémeester: 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.
Patémeester
Largest movements
- Cash +€8,710
up €8,710 (+629.2%), from €1,384 to €10,094
mainly Net result for the year (+€24,176) and Tax, wage and social debts (+€11,005)
- Receivables within one year +€6,911
up €6,911 (+8.4%), from €82,627 to €89,538
of which Other amounts receivable: +€6,202
- Tangible fixed assets -€2,850
no longer reported in 2024 (was €2,850)
- Reserves +€24,176
up €24,176 (+193.4%), from €12,500 to €36,676
- Trade debts -€23,447
down €23,447 (-55.2%), from €42,485 to €19,038
- Tax, wage and social debts +€11,005
new in 2024: €11,005
- Gross operating margin +€39,903
up €39,903 (+1376.3%), from €2,899 to €42,802
- Taxes +€11,005
new in 2024: €11,005
- Financial charges +€3,419
up €3,419 (+324.1%), from €1,055 to €4,474
- Depreciation -€3,150
down €3,150 (-52.5%), from €6,000 to €2,850
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.
Cash bridge derived
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 | €93,093 | €104,827 | +€11,734 | +12.6% |
| Fixed assets | 21/28 | €2,850 | - | -€2,850 | |
| Tangible fixed assets | 22/27 | €2,850 | - | -€2,850 | |
| Furniture and vehicles | 24 | €2,850 | - | -€2,850 | |
| Current assets | 29/58 | €90,243 | €104,827 | +€14,584 | +16.2% |
| Stocks and contracts in progress | 3 | €6,231 | €5,195 | -€1,037 | -16.6% |
| Stocks | 30/36 | €6,231 | €5,195 | -€1,037 | -16.6% |
| Amounts receivable within one year | 40/41 | €82,627 | €89,538 | +€6,911 | +8.4% |
| Trade receivables | 40 | - | €709 | +€709 | |
| Other amounts receivable | 41 | €82,627 | €88,830 | +€6,202 | +7.5% |
| Cash at bank and in hand | 54/58 | €1,384 | €10,094 | +€8,710 | +629.2% |
| Total equity and liabilities | 10/49 | €93,093 | €104,827 | +€11,734 | +12.6% |
| Equity | 10/15 | €50,608 | €74,783 | +€24,176 | +47.8% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €12,500 | €36,676 | +€24,176 | +193.4% |
| Distributable reserves | 133 | €12,500 | €36,676 | +€24,176 | +193.4% |
| Profit (loss) carried forward | 14 | €19,508 | €19,508 | = | 0.0% |
| Amounts payable | 17/49 | €42,485 | €30,044 | -€12,441 | -29.3% |
| Amounts payable within one year | 42/48 | €42,485 | €30,044 | -€12,441 | -29.3% |
| Trade debts | 44 | €42,485 | €19,038 | -€23,447 | -55.2% |
| Suppliers | 440/4 | €42,485 | €19,038 | -€23,447 | -55.2% |
| Taxes, remuneration and social security | 45 | - | €11,005 | +€11,005 | |
| Taxes | 450/3 | - | €11,005 | +€11,005 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,000 | €2,850 | -€3,150 | -52.5% |
| Other operating charges | 640/8 | €375 | €298 | -€77 | -20.5% |
| Gross operating margin | 9900 | €2,899 | €42,802 | +€39,903 | +1376.3% |
| Operating profit (loss) | 9901 | -€3,476 | €39,654 | +€43,129 | |
| Financial income | 75/76B | €10 | €2 | -€8 | -84.1% |
| Recurring financial income | 75 | €10 | €2 | -€8 | -84.1% |
| Financial charges | 65/66B | €1,055 | €4,474 | +€3,419 | +324.1% |
| Recurring financial charges | 65 | €1,055 | €4,474 | +€3,419 | +324.1% |
| Profit (loss) for the period before taxes | 9903 | -€4,521 | €35,181 | +€39,702 | |
| Income taxes | 67/77 | - | €11,005 | +€11,005 | |
| Profit (loss) for the period | 9904 | -€4,521 | €24,176 | +€28,696 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,521 | €24,176 | +€28,696 |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 8 October 2026 via checked.be.