PATRIMOINE PARTNER: 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.
PATRIMOINE PARTNER
Largest movements
- Formation expenses -€250
no longer reported in 2024 (was €250)
- Financial fixed assets -€165
no longer reported in 2024 (was €165)
- Cash -€15
no longer reported in 2024 (was €15)
mainly Net result for the year (-€1,518) and Tax, wage and social debts (-€505)
- Profit (loss) carried forward -€1,518
down €1,518 (-15.4%), from -€9,842 to -€11,360
- Trade debts +€1,192
up €1,192 (+2,020%), from €59 to €1,251
- Tax, wage and social debts -€505
down €505 (-80.1%), from €630 to €125
- Other debts +€400
up €400 (+26.3%), from €1,523 to €1,924
- Gross operating margin -€309
down €309 (-33.1%), from -€935 to -€1,244
- Financial charges -€72
down €72 (-75.1%), from €96 to €24
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 | €430 | - | -€430 | |
| Formation expenses | 20 | €250 | - | -€250 | |
| Fixed assets | 21/28 | €165 | - | -€165 | |
| Financial fixed assets | 28 | €165 | - | -€165 | |
| Current assets | 29/58 | €15 | - | -€15 | |
| Cash at bank and in hand | 54/58 | €15 | - | -€15 | |
| Total equity and liabilities | 10/49 | €430 | €0 | -€430 | -100% |
| Equity | 10/15 | -€1,782 | -€3,300 | -€1,518 | -85.2% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€9,842 | -€11,360 | -€1,518 | -15.4% |
| Amounts payable | 17/49 | €2,212 | €3,300 | +€1,088 | +49.2% |
| Amounts payable within one year | 42/48 | €2,212 | €3,300 | +€1,088 | +49.2% |
| Trade debts | 44 | €59 | €1,251 | +€1,192 | +2,020% |
| Suppliers | 440/4 | €59 | €1,251 | +€1,192 | +2,020% |
| Taxes, remuneration and social security | 45 | €630 | €125 | -€505 | -80.1% |
| Taxes | 450/3 | €630 | €125 | -€505 | -80.1% |
| Other amounts payable | 47/48 | €1,523 | €1,924 | +€400 | +26.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €250 | €250 | = | 0.0% |
| Gross operating margin | 9900 | -€935 | -€1,244 | -€309 | -33.1% |
| Operating profit (loss) | 9901 | -€1,185 | -€1,494 | -€309 | -26.1% |
| Financial income | 75/76B | - | €0 | +€0 | |
| Recurring financial income | 75 | - | €0 | +€0 | |
| Financial charges | 65/66B | €96 | €24 | -€72 | -75.1% |
| Recurring financial charges | 65 | €96 | €24 | -€72 | -75.1% |
| Profit (loss) for the period before taxes | 9903 | -€1,280 | -€1,518 | -€237 | -18.5% |
| Profit (loss) for the period | 9904 | -€1,280 | -€1,518 | -€237 | -18.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,280 | -€1,518 | -€237 | -18.5% |
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 1 November 2026 via checked.be.