CéDRIC VAN PARYS: 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.
CéDRIC VAN PARYS
Largest movements
- Cash +€45,524
up €45,524 (+1,387%), from €3,283 to €48,807
mainly Net result for the year (+€41,491) and Other debts (+€5,600)
- Receivables within one year -€4,974
down €4,974 (-29.3%), from €16,997 to €12,023
- Profit (loss) carried forward +€35,891
up €35,891 (+392%), from €9,150 to €45,042
- Other debts +€5,600
new in 2025: €5,600
- Tax, wage and social debts +€1,690
up €1,690 (+24.7%), from €6,840 to €8,529
- Accrued charges and deferred income -€1,200
down €1,200 (-90.3%), from €1,329 to €129
- Trade debts -€995
down €995 (-28.0%), from €3,556 to €2,561
- Gross operating margin +€59,299
up €59,299, from -€3,946 to €55,353
- Taxes +€6,931
up €6,931 (+206%), from €3,370 to €10,301
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 | €23,875 | €64,860 | +€40,986 | +172% |
| Fixed assets | 21/28 | €3,595 | €4,030 | +€435 | +12.1% |
| Tangible fixed assets | 22/27 | €3,595 | €4,030 | +€435 | +12.1% |
| Plant, machinery and equipment | 23 | €1,511 | €1,102 | -€409 | -27.1% |
| Furniture and vehicles | 24 | €2,084 | €2,928 | +€845 | +40.5% |
| Current assets | 29/58 | €20,280 | €60,830 | +€40,551 | +200% |
| Amounts receivable within one year | 40/41 | €16,997 | €12,023 | -€4,974 | -29.3% |
| Other amounts receivable | 41 | €16,997 | €12,023 | -€4,974 | -29.3% |
| Cash at bank and in hand | 54/58 | €3,283 | €48,807 | +€45,524 | +1,387% |
| Total equity and liabilities | 10/49 | €23,875 | €64,860 | +€40,986 | +172% |
| Equity | 10/15 | €12,150 | €48,042 | +€35,891 | +295% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €9,150 | €45,042 | +€35,891 | +392% |
| Amounts payable | 17/49 | €11,724 | €16,819 | +€5,094 | +43.5% |
| Amounts payable within one year | 42/48 | €10,396 | €16,690 | +€6,294 | +60.5% |
| Trade debts | 44 | €3,556 | €2,561 | -€995 | -28.0% |
| Suppliers | 440/4 | €3,556 | €2,561 | -€995 | -28.0% |
| Taxes, remuneration and social security | 45 | €6,840 | €8,529 | +€1,690 | +24.7% |
| Taxes | 450/3 | €6,840 | €8,529 | +€1,690 | +24.7% |
| Other amounts payable | 47/48 | - | €5,600 | +€5,600 | |
| Accrued charges and deferred income | 492/3 | €1,329 | €129 | -€1,200 | -90.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,464 | €1,744 | +€280 | +19.1% |
| Other operating charges | 640/8 | €1,944 | €1,677 | -€267 | -13.7% |
| Gross operating margin | 9900 | -€3,946 | €55,353 | +€59,299 | |
| Operating profit (loss) | 9901 | -€7,355 | €51,931 | +€59,286 | |
| Financial charges | 65/66B | €135 | €138 | +€3 | +2.6% |
| Recurring financial charges | 65 | €135 | €138 | +€3 | +2.6% |
| Profit (loss) for the period before taxes | 9903 | -€7,490 | €51,793 | +€59,282 | |
| Income taxes | 67/77 | €3,370 | €10,301 | +€6,931 | +206% |
| Profit (loss) for the period | 9904 | -€10,860 | €41,491 | +€52,351 | |
| Profit (loss) for the period to be appropriated | 9905 | -€10,860 | €41,491 | +€52,351 |
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.