PENNE PANE: 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.
PENNE PANE
Largest movements
- Receivables within one year -€9,430
down €9,430 (-81.4%), from €11,588 to €2,157
- Profit (loss) carried forward -€41,252
down €41,252, from €476 to -€40,775
- Other debts +€35,755
up €35,755 (+486.0%), from €7,358 to €43,113
- Trade debts -€3,268
down €3,268 (-24.6%), from €13,308 to €10,040
- Tax, wage and social debts -€629
no longer reported in 2024 (was €629)
- Gross operating margin -€32,496
down €32,496 (-472.6%), from -€6,875 to -€39,372
- Other operating charges +€603
up €603 (+91.2%), from €662 to €1,265
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
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 | €23,772 | €14,378 | -€9,393 | -39.5% |
| Fixed assets | 21/28 | €1,050 | €1,050 | = | 0.0% |
| Financial fixed assets | 28 | €1,050 | €1,050 | = | 0.0% |
| Current assets | 29/58 | €22,722 | €13,328 | -€9,393 | -41.3% |
| Stocks and contracts in progress | 3 | €8,150 | €8,150 | = | 0.0% |
| Stocks | 30/36 | €8,150 | €8,150 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €11,588 | €2,157 | -€9,430 | -81.4% |
| Other amounts receivable | 41 | €11,588 | €2,157 | -€9,430 | -81.4% |
| Cash at bank and in hand | 54/58 | €2,984 | €3,021 | +€37 | +1.2% |
| Total equity and liabilities | 10/49 | €23,772 | €14,378 | -€9,393 | -39.5% |
| Equity | 10/15 | €2,476 | -€38,775 | -€41,252 | |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €476 | -€40,775 | -€41,252 | |
| Amounts payable | 17/49 | €21,295 | €53,153 | +€31,858 | +149.6% |
| Amounts payable within one year | 42/48 | €21,295 | €53,153 | +€31,858 | +149.6% |
| Trade debts | 44 | €13,308 | €10,040 | -€3,268 | -24.6% |
| Suppliers | 440/4 | €13,308 | €10,040 | -€3,268 | -24.6% |
| Taxes, remuneration and social security | 45 | €629 | - | -€629 | |
| Taxes | 450/3 | €629 | - | -€629 | |
| Other amounts payable | 47/48 | €7,358 | €43,113 | +€35,755 | +486.0% |
| Remuneration, social security and pensions | 62 | €254 | €68 | -€186 | -73.2% |
| Other operating charges | 640/8 | €662 | €1,265 | +€603 | +91.2% |
| Gross operating margin | 9900 | -€6,875 | -€39,372 | -€32,496 | -472.6% |
| Operating profit (loss) | 9901 | -€7,791 | -€40,705 | -€32,914 | -422.5% |
| Financial charges | 65/66B | €218 | €547 | +€329 | +151.2% |
| Recurring financial charges | 65 | €218 | €547 | +€329 | +151.2% |
| Profit (loss) for the period before taxes | 9903 | -€8,009 | -€41,252 | -€33,243 | -415.1% |
| Profit (loss) for the period | 9904 | -€8,009 | -€41,252 | -€33,243 | -415.1% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,009 | -€41,252 | -€33,243 | -415.1% |
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 8 October 2026 via checked.be.