B2MS PARACHEVEMENT: 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.
B2MS PARACHEVEMENT
Largest movements
- Receivables within one year +€214,846
up €214,846 (+150%), from €142,921 to €357,767
of which Trade receivables: +€188,918
- Cash -€135,610
down €135,610 (-97.8%), from €138,716 to €3,107
mainly Receivables within one year (-€214,846) and Investment in fixed assets (net) (-€32,983)
- Profit (loss) carried forward +€79,687
up €79,687 (+25.0%), from €319,329 to €399,016
- Trade debts +€13,252
up €13,252 (+233%), from €5,681 to €18,933
- Debts after one year -€11,743
down €11,743 (-8.2%), from €143,780 to €132,037
- Gross operating margin -€239,627
down €239,627 (-78.3%), from €305,889 to €66,263
- Financial charges -€111,123
down €111,123 (-94.8%), from €117,185 to €6,063
- Financial income +€106,389
new in 2025: €106,389
- Depreciation +€9,033
up €9,033 (+31.9%), from €28,355 to €37,389
- Taxes -€8,375
down €8,375 (-19.8%), from €42,196 to €33,821
From the 2024 result to the 2025 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 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €559,311 | €634,142 | +€74,831 | +13.4% |
| Fixed assets | 21/28 | €277,674 | €273,268 | -€4,405 | -1.6% |
| Tangible fixed assets | 22/27 | €277,674 | €273,268 | -€4,405 | -1.6% |
| Land and buildings | 22 | €246,770 | €227,499 | -€19,271 | -7.8% |
| Plant, machinery and equipment | 23 | €8,067 | €4,847 | -€3,219 | -39.9% |
| Furniture and vehicles | 24 | €22,837 | €40,922 | +€18,085 | +79.2% |
| Current assets | 29/58 | €281,638 | €360,874 | +€79,236 | +28.1% |
| Amounts receivable within one year | 40/41 | €142,921 | €357,767 | +€214,846 | +150% |
| Trade receivables | 40 | €123,641 | €312,559 | +€188,918 | +153% |
| Other amounts receivable | 41 | €19,281 | €45,208 | +€25,928 | +134% |
| Cash at bank and in hand | 54/58 | €138,716 | €3,107 | -€135,610 | -97.8% |
| Total equity and liabilities | 10/49 | €559,311 | €634,142 | +€74,831 | +13.4% |
| Equity | 10/15 | €339,789 | €419,476 | +€79,687 | +23.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Other | 1319 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €319,329 | €399,016 | +€79,687 | +25.0% |
| Amounts payable | 17/49 | €219,522 | €214,666 | -€4,856 | -2.2% |
| Amounts payable after more than one year | 17 | €143,780 | €132,037 | -€11,743 | -8.2% |
| Financial debts | 170/4 | €143,780 | €132,037 | -€11,743 | -8.2% |
| Amounts payable within one year | 42/48 | €75,742 | €82,629 | +€6,887 | +9.1% |
| Current portion of amounts payable after more than one year | 42 | €12,305 | €12,593 | +€288 | +2.3% |
| Trade debts | 44 | €5,681 | €18,933 | +€13,252 | +233% |
| Suppliers | 440/4 | €5,681 | €18,933 | +€13,252 | +233% |
| Taxes, remuneration and social security | 45 | €48,676 | €42,819 | -€5,857 | -12.0% |
| Taxes | 450/3 | €48,676 | €42,819 | -€5,857 | -12.0% |
| Other amounts payable | 47/48 | €9,080 | €8,284 | -€796 | -8.8% |
| Remuneration, social security and pensions | 62 | €3,769 | €4,932 | +€1,162 | +30.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,355 | €37,389 | +€9,033 | +31.9% |
| Other operating charges | 640/8 | €7,901 | €6,762 | -€1,139 | -14.4% |
| Non-recurring operating charges | 66A | - | €4,000 | +€4,000 | |
| Gross operating margin | 9900 | €305,889 | €66,263 | -€239,627 | -78.3% |
| Operating profit (loss) | 9901 | €265,864 | €13,181 | -€252,683 | -95.0% |
| Financial income | 75/76B | - | €106,389 | +€106,389 | |
| Recurring financial income | 75 | - | €106,389 | +€106,389 | |
| Financial charges | 65/66B | €117,185 | €6,063 | -€111,123 | -94.8% |
| Recurring financial charges | 65 | €117,185 | €6,063 | -€111,123 | -94.8% |
| Profit (loss) for the period before taxes | 9903 | €148,679 | €113,508 | -€35,171 | -23.7% |
| Income taxes | 67/77 | €42,196 | €33,821 | -€8,375 | -19.8% |
| Profit (loss) for the period | 9904 | €106,483 | €79,687 | -€26,796 | -25.2% |
| Profit (loss) for the period to be appropriated | 9905 | €106,483 | €79,687 | -€26,796 | -25.2% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 November 2026 via checked.be.