PATRIMMANT: 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.
PATRIMMANT
Largest movements
- Stocks and contracts -€28,555
no longer reported in 2024 (was €28,555)
- Receivables within one year -€3,682
no longer reported in 2024 (was €3,682)
of which Trade receivables: -€3,630
- Tangible fixed assets -€2,563
no longer reported in 2024 (was €2,563)
- Cash -€663
no longer reported in 2024 (was €663)
mainly Net result for the year (-€23,434) and Debts after one year (-€10,865)
- Profit (loss) carried forward -€23,434
down €23,434 (-16.4%), from -€142,545 to -€165,979
- Debts after one year -€10,865
down €10,865 (-13.4%), from €80,865 to €70,000
- Trade debts -€3,000
no longer reported in 2024 (was €3,000)
- Other debts +€1,186
up €1,186 (+2.3%), from €51,029 to €52,215
- Write-downs -€13,267
down €13,267 (-39.5%), from €33,584 to €20,317
- Gross operating margin +€9,443
up €9,443 (+84.8%), from -€11,134 to -€1,691
- Financial income +€447
new in 2024: €447
- Other operating charges -€152
down €152 (-40.0%), from €379 to €227
- Financial charges -€133
down €133 (-28.5%), from €466 to €333
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 | €35,947 | - | -€35,947 | |
| Fixed assets | 21/28 | €2,563 | - | -€2,563 | |
| Tangible fixed assets | 22/27 | €2,563 | - | -€2,563 | |
| Plant, machinery and equipment | 23 | €2,563 | - | -€2,563 | |
| Current assets | 29/58 | €33,384 | - | -€33,384 | |
| Stocks and contracts in progress | 3 | €28,555 | - | -€28,555 | |
| Stocks | 30/36 | €28,555 | - | -€28,555 | |
| Amounts receivable within one year | 40/41 | €3,682 | - | -€3,682 | |
| Trade receivables | 40 | €3,630 | - | -€3,630 | |
| Other amounts receivable | 41 | €52 | - | -€52 | |
| Current investments | 50/53 | €250 | - | -€250 | |
| Cash at bank and in hand | 54/58 | €663 | - | -€663 | |
| Deferred charges and accrued income | 490/1 | €234 | - | -€234 | |
| Total equity and liabilities | 10/49 | €35,947 | - | -€35,947 | |
| Equity | 10/15 | -€123,945 | -€147,379 | -€23,434 | -18.9% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€142,545 | -€165,979 | -€23,434 | -16.4% |
| Amounts payable | 17/49 | €159,892 | €147,379 | -€12,513 | -7.8% |
| Amounts payable after more than one year | 17 | €80,865 | €70,000 | -€10,865 | -13.4% |
| Financial debts | 170/4 | €80,865 | €70,000 | -€10,865 | -13.4% |
| Amounts payable within one year | 42/48 | €79,027 | €77,379 | -€1,647 | -2.1% |
| Trade debts | 44 | €3,000 | - | -€3,000 | |
| Suppliers | 440/4 | €3,000 | - | -€3,000 | |
| Taxes, remuneration and social security | 45 | €24,998 | €25,165 | +€167 | +0.7% |
| Taxes | 450/3 | - | €167 | +€167 | |
| Remuneration and social security | 454/9 | €24,998 | €24,998 | = | 0.0% |
| Other amounts payable | 47/48 | €51,029 | €52,215 | +€1,186 | +2.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,252 | €1,313 | +€60 | +4.8% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | €33,584 | €20,317 | -€13,267 | -39.5% |
| Other operating charges | 640/8 | €379 | €227 | -€152 | -40.0% |
| Gross operating margin | 9900 | -€11,134 | -€1,691 | +€9,443 | +84.8% |
| Operating profit (loss) | 9901 | -€46,349 | -€23,548 | +€22,801 | +49.2% |
| Financial income | 75/76B | - | €447 | +€447 | |
| Recurring financial income | 75 | - | €447 | +€447 | |
| Financial charges | 65/66B | €466 | €333 | -€133 | -28.5% |
| Recurring financial charges | 65 | €466 | €333 | -€133 | -28.5% |
| Profit (loss) for the period before taxes | 9903 | -€46,815 | -€23,434 | +€23,381 | +49.9% |
| Profit (loss) for the period | 9904 | -€46,815 | -€23,434 | +€23,381 | +49.9% |
| Profit (loss) for the period to be appropriated | 9905 | -€46,815 | -€23,434 | +€23,381 | +49.9% |
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 26 October 2026 via checked.be.