Bénédicte van Parijs: 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.
Bénédicte van Parijs
Largest movements
- Deferred charges and accrued income +€18,407
up €18,407 (+35.7%), from €51,534 to €69,941
- Receivables within one year -€15,777
down €15,777 (-3.2%), from €500,091 to €484,314
of which Other amounts receivable: -€13,283
- Profit (loss) carried forward +€97,264
up €97,264 (+16.2%), from €598,915 to €696,179
- Other debts -€40,016
down €40,016 (-76.4%), from €52,403 to €12,388
- Debts after one year -€31,354
down €31,354 (-17.9%), from €175,518 to €144,164
- Tax, wage and social debts -€27,535
down €27,535 (-66.7%), from €41,302 to €13,767
of which Taxes: -€25,326
- Gross operating margin -€114,735
down €114,735 (-45.4%), from €252,699 to €137,964
- Taxes -€32,078
down €32,078 (-52.0%), from €61,690 to €29,612
- Depreciation +€4,755
up €4,755 (+29.6%), from €16,047 to €20,802
- Financial income +€4,221
up €4,221 (+25.0%), from €16,870 to €21,091
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 | €1,161,547 | €1,165,976 | +€4,428 | +0.4% |
| Fixed assets | 21/28 | €599,920 | €594,050 | -€5,870 | -1.0% |
| Tangible fixed assets | 22/27 | €599,920 | €594,050 | -€5,870 | -1.0% |
| Land and buildings | 22 | €530,406 | €520,036 | -€10,370 | -2.0% |
| Plant, machinery and equipment | 23 | €8,770 | €6,406 | -€2,364 | -27.0% |
| Furniture and vehicles | 24 | €40,591 | €35,788 | -€4,803 | -11.8% |
| Other tangible fixed assets | 26 | €20,153 | €31,819 | +€11,666 | +57.9% |
| Current assets | 29/58 | €561,627 | €571,926 | +€10,299 | +1.8% |
| Amounts receivable within one year | 40/41 | €500,091 | €484,314 | -€15,777 | -3.2% |
| Trade receivables | 40 | €9,865 | €7,371 | -€2,494 | -25.3% |
| Other amounts receivable | 41 | €490,227 | €476,943 | -€13,283 | -2.7% |
| Cash at bank and in hand | 54/58 | €10,002 | €17,671 | +€7,669 | +76.7% |
| Deferred charges and accrued income | 490/1 | €51,534 | €69,941 | +€18,407 | +35.7% |
| Total equity and liabilities | 10/49 | €1,161,547 | €1,165,976 | +€4,428 | +0.4% |
| Equity | 10/15 | €847,515 | €944,779 | +€97,264 | +11.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €230,000 | €230,000 | = | 0.0% |
| Distributable reserves | 133 | €230,000 | €230,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €598,915 | €696,179 | +€97,264 | +16.2% |
| Amounts payable | 17/49 | €314,032 | €221,197 | -€92,835 | -29.6% |
| Amounts payable after more than one year | 17 | €175,518 | €144,164 | -€31,354 | -17.9% |
| Financial debts | 170/4 | €175,518 | €144,164 | -€31,354 | -17.9% |
| Amounts payable within one year | 42/48 | €138,472 | €77,033 | -€61,439 | -44.4% |
| Current portion of amounts payable after more than one year | 42 | €30,671 | €31,354 | +€683 | +2.2% |
| Trade debts | 44 | €14,097 | €19,524 | +€5,428 | +38.5% |
| Suppliers | 440/4 | €14,097 | €19,524 | +€5,428 | +38.5% |
| Taxes, remuneration and social security | 45 | €41,302 | €13,767 | -€27,535 | -66.7% |
| Taxes | 450/3 | €39,093 | €13,767 | -€25,326 | -64.8% |
| Remuneration and social security | 454/9 | €2,209 | - | -€2,209 | |
| Other amounts payable | 47/48 | €52,403 | €12,388 | -€40,016 | -76.4% |
| Accrued charges and deferred income | 492/3 | €42 | - | -€42 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,047 | €20,802 | +€4,755 | +29.6% |
| Other operating charges | 640/8 | €7,721 | €7,283 | -€438 | -5.7% |
| Gross operating margin | 9900 | €252,699 | €137,964 | -€114,735 | -45.4% |
| Operating profit (loss) | 9901 | €228,931 | €109,879 | -€119,051 | -52.0% |
| Financial income | 75/76B | €16,870 | €21,091 | +€4,221 | +25.0% |
| Recurring financial income | 75 | €16,870 | €21,091 | +€4,221 | +25.0% |
| Financial charges | 65/66B | €4,283 | €4,094 | -€189 | -4.4% |
| Recurring financial charges | 65 | €4,283 | €4,094 | -€189 | -4.4% |
| Profit (loss) for the period before taxes | 9903 | €241,518 | €126,876 | -€114,642 | -47.5% |
| Income taxes | 67/77 | €61,690 | €29,612 | -€32,078 | -52.0% |
| Profit (loss) for the period | 9904 | €179,828 | €97,264 | -€82,564 | -45.9% |
| Profit (loss) for the period to be appropriated | 9905 | €179,828 | €97,264 | -€82,564 | -45.9% |
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 27 October 2026 via checked.be.