PATRASCHE: 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.
PATRASCHE
Largest movements
- Cash +€71,399
up €71,399 (+102%), from €69,772 to €141,172
mainly Trade debts (+€47,352) and Accrued charges and deferred income (+€11,476)
- Tangible fixed assets +€12,673
up €12,673 (+16.9%), from €74,929 to €87,601
of which Land and buildings: +€56,201
- Deferred charges and accrued income -€7,742
no longer reported in 2024 (was €7,742)
- Receivables within one year -€4,560
down €4,560 (-93.3%), from €4,886 to €326
of which Other amounts receivable: -€4,192
- Trade debts +€47,352
up €47,352 (+194%), from €24,350 to €71,702
- Accrued charges and deferred income +€11,476
new in 2024: €11,476
- Reserves +€9,294
up €9,294 (+9.5%), from €98,229 to €107,523
- Other debts +€3,946
new in 2024: €3,946
- Gross operating margin -€53,365
down €53,365 (-56.9%), from €93,723 to €40,358
- Financial charges +€11,708
up €11,708 (+263%), from €4,449 to €16,157
- Taxes -€11,577
down €11,577 (-75.9%), from €15,247 to €3,670
- Depreciation -€4,382
down €4,382 (-35.1%), from €12,477 to €8,095
- Other operating charges -€4,073
down €4,073 (-83.4%), from €4,882 to €809
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 | €167,870 | €240,342 | +€72,472 | +43.2% |
| Fixed assets | 21/28 | €74,929 | €88,303 | +€13,375 | +17.8% |
| Tangible fixed assets | 22/27 | €74,929 | €87,601 | +€12,673 | +16.9% |
| Land and buildings | 22 | - | €56,201 | +€56,201 | |
| Plant, machinery and equipment | 23 | €5,327 | €21,658 | +€16,331 | +307% |
| Furniture and vehicles | 24 | €8,309 | €9,743 | +€1,433 | +17.2% |
| Other tangible fixed assets | 26 | €61,293 | - | -€61,293 | |
| Financial fixed assets | 28 | - | €702 | +€702 | |
| Current assets | 29/58 | €92,942 | €152,039 | +€59,097 | +63.6% |
| Stocks and contracts in progress | 3 | €10,543 | €10,542 | -€1 | 0.0% |
| Stocks | 30/36 | €10,543 | €10,542 | -€1 | 0.0% |
| Amounts receivable within one year | 40/41 | €4,886 | €326 | -€4,560 | -93.3% |
| Trade receivables | 40 | €368 | - | -€368 | |
| Other amounts receivable | 41 | €4,518 | €326 | -€4,192 | -92.8% |
| Cash at bank and in hand | 54/58 | €69,772 | €141,172 | +€71,399 | +102% |
| Deferred charges and accrued income | 490/1 | €7,742 | - | -€7,742 | |
| Total equity and liabilities | 10/49 | €167,870 | €240,342 | +€72,472 | +43.2% |
| Equity | 10/15 | €123,229 | €132,523 | +€9,294 | +7.5% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €98,229 | €107,523 | +€9,294 | +9.5% |
| Distributable reserves | 133 | €98,229 | €107,523 | +€9,294 | +9.5% |
| Amounts payable | 17/49 | €44,641 | €107,819 | +€63,177 | +142% |
| Amounts payable within one year | 42/48 | €44,641 | €96,342 | +€51,701 | +116% |
| Trade debts | 44 | €24,350 | €71,702 | +€47,352 | +194% |
| Suppliers | 440/4 | €24,350 | €71,702 | +€47,352 | +194% |
| Taxes, remuneration and social security | 45 | €20,291 | €20,695 | +€404 | +2.0% |
| Taxes | 450/3 | €20,291 | €20,695 | +€404 | +2.0% |
| Other amounts payable | 47/48 | - | €3,946 | +€3,946 | |
| Accrued charges and deferred income | 492/3 | - | €11,476 | +€11,476 | |
| Non-recurring operating income | 76A | - | €497 | +€497 | |
| Remuneration, social security and pensions | 62 | - | €1,133 | +€1,133 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €12,477 | €8,095 | -€4,382 | -35.1% |
| Other operating charges | 640/8 | €4,882 | €809 | -€4,073 | -83.4% |
| Non-recurring operating charges | 66A | - | €1,212 | +€1,212 | |
| Gross operating margin | 9900 | €93,723 | €40,358 | -€53,365 | -56.9% |
| Operating profit (loss) | 9901 | €76,364 | €29,109 | -€47,255 | -61.9% |
| Financial income | 75/76B | €32 | €12 | -€20 | -62.3% |
| Recurring financial income | 75 | €32 | €12 | -€20 | -62.3% |
| Financial charges | 65/66B | €4,449 | €16,157 | +€11,708 | +263% |
| Recurring financial charges | 65 | €4,449 | €16,157 | +€11,708 | +263% |
| Profit (loss) for the period before taxes | 9903 | €71,947 | €12,964 | -€58,983 | -82.0% |
| Income taxes | 67/77 | €15,247 | €3,670 | -€11,577 | -75.9% |
| Profit (loss) for the period | 9904 | €56,700 | €9,294 | -€47,406 | -83.6% |
| Profit (loss) for the period to be appropriated | 9905 | €56,700 | €9,294 | -€47,406 | -83.6% |
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 13 October 2026 via checked.be.