PATIALIA: 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.
PATIALIA
Largest movements
- Cash -€28,600
down €28,600 (-83.3%), from €34,320 to €5,720
mainly Other debts (-€22,824) and Receivables within one year (-€12,385)
- Receivables within one year +€12,385
up €12,385 (+3,506%), from €353 to €12,738
of which Other amounts receivable: +€12,613
- Tangible fixed assets -€1,774
down €1,774 (-73.9%), from €2,401 to €626
of which Furniture and vehicles: -€1,374
- Stocks and contracts +€1,686
up €1,686 (+9.2%), from €18,295 to €19,981
- Other debts -€22,824
down €22,824 (-100%), from €22,824 to €0
- Trade debts +€4,409
up €4,409, from €0 to €4,409
- Profit (loss) carried forward +€2,358
up €2,358 (+23.6%), from €10,003 to €12,361
- Purchases and services +€34,538
up €34,538 (+9.4%), from €369,033 to €403,571
- Turnover +€31,364
up €31,364 (+8.3%), from €376,277 to €407,641
- Gross operating margin -€9,077
down €9,077 (-61.1%), from €14,858 to €5,781
From the 2021 result to the 2022 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 2021 and 2022 balance sheets and the 2022 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2021 | 2022 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €56,279 | €40,085 | -€16,194 | -28.8% |
| Fixed assets | 21/28 | €2,401 | €626 | -€1,774 | -73.9% |
| Tangible fixed assets | 22/27 | €2,401 | €626 | -€1,774 | -73.9% |
| Plant, machinery and equipment | 23 | €400 | €0 | -€400 | -100% |
| Furniture and vehicles | 24 | €2,001 | €626 | -€1,374 | -68.7% |
| Current assets | 29/58 | €53,878 | €39,458 | -€14,420 | -26.8% |
| Stocks and contracts in progress | 3 | €18,295 | €19,981 | +€1,686 | +9.2% |
| Stocks | 30/36 | €18,295 | €19,981 | +€1,686 | +9.2% |
| Amounts receivable within one year | 40/41 | €353 | €12,738 | +€12,385 | +3,506% |
| Trade receivables | 40 | €228 | €0 | -€228 | -100% |
| Other amounts receivable | 41 | €125 | €12,738 | +€12,613 | +10,052% |
| Cash at bank and in hand | 54/58 | €34,320 | €5,720 | -€28,600 | -83.3% |
| Deferred charges and accrued income | 490/1 | €910 | €1,020 | +€110 | +12.0% |
| Total equity and liabilities | 10/49 | €56,279 | €40,085 | -€16,194 | -28.8% |
| Equity | 10/15 | €29,113 | €31,471 | +€2,358 | +8.1% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Capital | 10 | €1,000 | €1,000 | = | 0.0% |
| Issued capital | 100 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €18,110 | €18,110 | = | 0.0% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Legal reserve | 130 | €100 | €100 | = | 0.0% |
| Distributable reserves | 133 | €18,010 | €18,010 | = | 0.0% |
| Profit (loss) carried forward | 14 | €10,003 | €12,361 | +€2,358 | +23.6% |
| Amounts payable | 17/49 | €27,166 | €8,614 | -€18,553 | -68.3% |
| Amounts payable within one year | 42/48 | €27,166 | €8,614 | -€18,553 | -68.3% |
| Trade debts | 44 | €0 | €4,409 | +€4,409 | |
| Suppliers | 440/4 | €0 | €4,409 | +€4,409 | |
| Taxes, remuneration and social security | 45 | €4,342 | €4,204 | -€138 | -3.2% |
| Taxes | 450/3 | €4,342 | €4,204 | -€138 | -3.2% |
| Other amounts payable | 47/48 | €22,824 | €0 | -€22,824 | -100% |
| Turnover | 70 | €376,277 | €407,641 | +€31,364 | +8.3% |
| Non-recurring operating income | 76A | €2,662 | - | -€2,662 | |
| Goods, raw materials, services and sundry goods | 60/61 | €369,033 | €403,571 | +€34,538 | +9.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,354 | €1,774 | -€3,580 | -66.9% |
| Other operating charges | 640/8 | €406 | €481 | +€75 | +18.5% |
| Gross operating margin | 9900 | €14,858 | €5,781 | -€9,077 | -61.1% |
| Operating profit (loss) | 9901 | €9,099 | €3,526 | -€5,573 | -61.2% |
| Financial income | 75/76B | €0 | €73 | +€73 | |
| Recurring financial income | 75 | €0 | €73 | +€73 | |
| Financial charges | 65/66B | €437 | €231 | -€206 | -47.2% |
| Recurring financial charges | 65 | €437 | €231 | -€206 | -47.2% |
| Profit (loss) for the period before taxes | 9903 | €8,661 | €3,368 | -€5,293 | -61.1% |
| Income taxes | 67/77 | €1,597 | €1,010 | -€587 | -36.8% |
| Profit (loss) for the period | 9904 | €7,064 | €2,358 | -€4,706 | -66.6% |
| Profit (loss) for the period to be appropriated | 9905 | €7,064 | €2,358 | -€4,706 | -66.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2021 and 31 December 2022. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 20 October 2026 via checked.be.