PATIMMO: 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.
PATIMMO
Largest movements
- Tangible fixed assets -€7,580
down €7,580 (-30.5%), from €24,816 to €17,236
- Receivables within one year -€6,550
down €6,550 (-9.9%), from €66,420 to €59,870
of which Other amounts receivable: -€9,267
- Debts after one year -€6,010
down €6,010 (-23.7%), from €25,407 to €19,397
- Profit (loss) carried forward -€5,667
new in 2024: -€5,667
- Tax, wage and social debts -€2,962
down €2,962 (-56.6%), from €5,235 to €2,273
- Gross operating margin -€11,277
down €11,277 (-72.4%), from €15,567 to €4,290
- Taxes -€1,110
no longer reported in 2024 (was €1,110)
- Financial charges -€686
down €686 (-22.8%), from €3,010 to €2,324
- Other operating charges -€351
down €351 (-48.8%), from €719 to €368
- Financial income +€303
up €303 (+2597.3%), from €12 to €314
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
Cash or the result is not a separate line in both sets of accounts; the cash flow cannot be derived from them.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €91,236 | €77,106 | -€14,130 | -15.5% |
| Fixed assets | 21/28 | €24,816 | €17,236 | -€7,580 | -30.5% |
| Tangible fixed assets | 22/27 | €24,816 | €17,236 | -€7,580 | -30.5% |
| Furniture and vehicles | 24 | €24,816 | €17,236 | -€7,580 | -30.5% |
| Current assets | 29/58 | €66,420 | €59,870 | -€6,550 | -9.9% |
| Amounts receivable within one year | 40/41 | €66,420 | €59,870 | -€6,550 | -9.9% |
| Trade receivables | 40 | €41,552 | €44,269 | +€2,717 | +6.5% |
| Other amounts receivable | 41 | €24,868 | €15,600 | -€9,267 | -37.3% |
| Total equity and liabilities | 10/49 | €91,236 | €77,106 | -€14,130 | -15.5% |
| Equity | 10/15 | €47,366 | €41,699 | -€5,667 | -12.0% |
| Contributions | 10/11 | €26,600 | €26,600 | = | 0.0% |
| Capital | 10 | €26,600 | €26,600 | = | 0.0% |
| Issued capital | 100 | €26,600 | €26,600 | = | 0.0% |
| Reserves | 13 | €20,766 | €20,766 | = | 0.0% |
| Non-distributable reserves | 130/1 | €2,660 | €2,660 | = | 0.0% |
| Legal reserve | 130 | €2,660 | €2,660 | = | 0.0% |
| Distributable reserves | 133 | €18,106 | €18,106 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€5,667 | -€5,667 | |
| Amounts payable | 17/49 | €43,870 | €35,407 | -€8,463 | -19.3% |
| Amounts payable after more than one year | 17 | €25,407 | €19,397 | -€6,010 | -23.7% |
| Financial debts | 170/4 | €25,407 | €19,397 | -€6,010 | -23.7% |
| Amounts payable within one year | 42/48 | €18,463 | €16,011 | -€2,453 | -13.3% |
| Current portion of amounts payable after more than one year | 42 | €5,282 | €6,010 | +€728 | +13.8% |
| Trade debts | 44 | €7,946 | €7,728 | -€218 | -2.7% |
| Suppliers | 440/4 | €7,946 | €7,728 | -€218 | -2.7% |
| Taxes, remuneration and social security | 45 | €5,235 | €2,273 | -€2,962 | -56.6% |
| Taxes | 450/3 | €5,235 | €2,273 | -€2,962 | -56.6% |
| Remuneration, social security and pensions | 62 | €4 | - | -€4 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,580 | €7,580 | = | 0.0% |
| Other operating charges | 640/8 | €719 | €368 | -€351 | -48.8% |
| Gross operating margin | 9900 | €15,567 | €4,290 | -€11,277 | -72.4% |
| Operating profit (loss) | 9901 | €7,264 | -€3,658 | -€10,922 | |
| Financial income | 75/76B | €12 | €314 | +€303 | +2597.3% |
| Recurring financial income | 75 | €12 | €314 | +€303 | +2597.3% |
| Financial charges | 65/66B | €3,010 | €2,324 | -€686 | -22.8% |
| Recurring financial charges | 65 | €3,010 | €2,324 | -€686 | -22.8% |
| Profit (loss) for the period before taxes | 9903 | €4,266 | -€5,667 | -€9,933 | |
| Income taxes | 67/77 | €1,110 | - | -€1,110 | |
| Profit (loss) for the period | 9904 | €3,155 | -€5,667 | -€8,822 | |
| Profit (loss) for the period to be appropriated | 9905 | €3,155 | -€5,667 | -€8,822 |
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 4 October 2026 via checked.be.