PATRIMA 90: 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.
PATRIMA 90
Largest movements
- Intangible fixed assets +€320,000
new in 2023: €320,000
- Tangible fixed assets -€24,725
no longer reported in 2023 (was €24,725)
- Deferred charges and accrued income +€9,338
up €9,338 (+118%), from €7,920 to €17,259
- Cash -€7,983
down €7,983 (-77.8%), from €10,256 to €2,273
mainly Investment in fixed assets (net) (-€295,275) and Provisions (-€18,859)
- Debts after one year +€320,000
new in 2023: €320,000
- Provisions -€18,859
down €18,859 (-33.3%), from €56,577 to €37,718
- Reserves -€17,260
down €17,260 (-12.5%), from €138,108 to €120,848
of which Tax-exempt reserves: -€13,634
- Profit (loss) carried forward +€17,219
up €17,219 (+46.1%), from -€37,323 to -€20,103
- Gross operating margin +€3,477
up €3,477, from -€3,477 to €0
- Turnover -€2,891
down €2,891 (-100%), from €2,891 to €0
- Purchases and services -€2,740
down €2,740 (-43.0%), from €6,369 to €3,629
- Financial income -€1,652
no longer reported in 2023 (was €1,652)
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.
Derived cash bridge
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 | €247,363 | €548,463 | +€301,100 | +122% |
| Fixed assets | 21/28 | €24,725 | €320,000 | +€295,275 | +1,194% |
| Intangible fixed assets | 21 | - | €320,000 | +€320,000 | |
| Tangible fixed assets | 22/27 | €24,725 | - | -€24,725 | |
| Land and buildings | 22 | €24,725 | - | -€24,725 | |
| Current assets | 29/58 | €222,638 | €228,463 | +€5,825 | +2.6% |
| Amounts receivable after more than one year | 29 | €110,100 | €110,100 | = | 0.0% |
| Other amounts receivable | 291 | €110,100 | €110,100 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €94,362 | €98,832 | +€4,470 | +4.7% |
| Other amounts receivable | 41 | €94,362 | €98,832 | +€4,470 | +4.7% |
| Cash at bank and in hand | 54/58 | €10,256 | €2,273 | -€7,983 | -77.8% |
| Deferred charges and accrued income | 490/1 | €7,920 | €17,259 | +€9,338 | +118% |
| Total equity and liabilities | 10/49 | €247,363 | €548,463 | +€301,100 | +122% |
| Equity | 10/15 | €190,785 | €190,745 | -€40 | 0.0% |
| Contributions | 10/11 | €90,000 | €90,000 | = | 0.0% |
| Capital | 10 | €90,000 | €90,000 | = | 0.0% |
| Issued capital | 100 | €90,000 | €90,000 | = | 0.0% |
| Reserves | 13 | €138,108 | €120,848 | -€17,260 | -12.5% |
| Non-distributable reserves | 130/1 | €29,812 | €26,186 | -€3,626 | -12.2% |
| Legal reserve | 130 | €26,186 | €26,186 | -€0 | 0.0% |
| Other | 1319 | €3,625 | - | -€3,625 | |
| Tax-exempt reserves | 132 | €105,361 | €91,727 | -€13,634 | -12.9% |
| Distributable reserves | 133 | €2,935 | €2,935 | +€0 | 0.0% |
| Profit (loss) carried forward | 14 | -€37,323 | -€20,103 | +€17,219 | +46.1% |
| Provisions and deferred taxes | 16 | €56,577 | €37,718 | -€18,859 | -33.3% |
| Deferred taxes | 168 | €56,577 | €37,718 | -€18,859 | -33.3% |
| Amounts payable | 17/49 | - | €320,000 | +€320,000 | |
| Amounts payable after more than one year | 17 | - | €320,000 | +€320,000 | |
| Other amounts payable | 178/9 | - | €320,000 | +€320,000 | |
| Turnover | 70 | €2,891 | €0 | -€2,891 | -100% |
| Goods, raw materials, services and sundry goods | 60/61 | €6,369 | €3,629 | -€2,740 | -43.0% |
| Gross operating margin | 9900 | -€3,477 | €0 | +€3,477 | |
| Operating profit (loss) | 9901 | -€3,477 | €0 | +€3,477 | |
| Financial income | 75/76B | €1,652 | - | -€1,652 | |
| Recurring financial income | 75 | €1,652 | - | -€1,652 | |
| Financial charges | 65/66B | €48 | €39 | -€9 | -19.0% |
| Recurring financial charges | 65 | €48 | €39 | -€9 | -19.0% |
| Profit (loss) for the period before taxes | 9903 | -€1,874 | -€39 | +€1,835 | +97.9% |
| Profit (loss) for the period | 9904 | -€1,874 | -€39 | +€1,835 | +97.9% |
| Transfer from tax-exempt reserves | 789 | €64,371 | €13,634 | -€50,737 | -78.8% |
| Profit (loss) for the period to be appropriated | 9905 | €62,497 | €13,595 | -€48,902 | -78.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2023. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 24 October 2026 via checked.be.