CENTRE PARALMA: 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.
CENTRE PARALMA
Largest movements
- Cash +€61,928
up €61,928 (+342%), from €18,092 to €80,020
mainly Net result for the year (+€70,671) and Depreciation (+€13,792)
- Receivables within one year +€34,138
up €34,138 (+1,061%), from €3,217 to €37,356
of which Trade receivables: +€34,856
- Tangible fixed assets -€26,953
down €26,953 (-6.4%), from €420,793 to €393,840
of which Plant, machinery and equipment: -€26,044
- Reserves +€60,013
new in 2025: €60,013
- Tax, wage and social debts +€11,668
up €11,668 (+148%), from €7,893 to €19,561
of which Taxes: +€17,130
- Profit (loss) carried forward +€10,658
no longer reported in 2025 (was -€10,658)
- Debts after one year -€7,287
down €7,287 (-4.2%), from €174,480 to €167,193
- Trade debts -€6,223
no longer reported in 2025 (was €6,223)
- Gross operating margin +€64,074
up €64,074 (+87.6%), from €73,148 to €137,221
- Staff costs -€48,570
down €48,570, from €43,108 to -€5,462
- Taxes +€19,561
new in 2025: €19,561
- Other operating charges +€15,305
up €15,305 (+178%), from €8,596 to €23,901
- Depreciation -€7,207
down €7,207 (-34.3%), from €20,999 to €13,792
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 | €443,643 | €511,215 | +€67,572 | +15.2% |
| Fixed assets | 21/28 | €420,793 | €393,840 | -€26,953 | -6.4% |
| Tangible fixed assets | 22/27 | €420,793 | €393,840 | -€26,953 | -6.4% |
| Land and buildings | 22 | €382,228 | €385,273 | +€3,045 | +0.8% |
| Plant, machinery and equipment | 23 | €30,336 | €4,292 | -€26,044 | -85.9% |
| Furniture and vehicles | 24 | €8,228 | €4,275 | -€3,954 | -48.1% |
| Current assets | 29/58 | €22,850 | €117,375 | +€94,525 | +414% |
| Amounts receivable within one year | 40/41 | €3,217 | €37,356 | +€34,138 | +1,061% |
| Trade receivables | 40 | - | €34,856 | +€34,856 | |
| Other amounts receivable | 41 | €3,217 | €2,500 | -€717 | -22.3% |
| Cash at bank and in hand | 54/58 | €18,092 | €80,020 | +€61,928 | +342% |
| Deferred charges and accrued income | 490/1 | €1,541 | - | -€1,541 | |
| Total equity and liabilities | 10/49 | €443,643 | €511,215 | +€67,572 | +15.2% |
| Equity | 10/15 | -€4,458 | €66,213 | +€70,671 | |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | - | €60,013 | +€60,013 | |
| Distributable reserves | 133 | - | €60,013 | +€60,013 | |
| Profit (loss) carried forward | 14 | -€10,658 | - | +€10,658 | |
| Amounts payable | 17/49 | €448,101 | €445,002 | -€3,099 | -0.7% |
| Amounts payable after more than one year | 17 | €174,480 | €167,193 | -€7,287 | -4.2% |
| Financial debts | 170/4 | €174,480 | €167,193 | -€7,287 | -4.2% |
| Amounts payable within one year | 42/48 | €273,621 | €277,809 | +€4,188 | +1.5% |
| Current portion of amounts payable after more than one year | 42 | €7,044 | €7,287 | +€243 | +3.5% |
| Trade debts | 44 | €6,223 | - | -€6,223 | |
| Suppliers | 440/4 | €6,223 | - | -€6,223 | |
| Taxes, remuneration and social security | 45 | €7,893 | €19,561 | +€11,668 | +148% |
| Taxes | 450/3 | €2,430 | €19,561 | +€17,130 | +705% |
| Remuneration and social security | 454/9 | €5,462 | - | -€5,462 | |
| Other amounts payable | 47/48 | €252,461 | €250,961 | -€1,500 | -0.6% |
| Non-recurring operating income | 76A | - | €10,803 | +€10,803 | |
| Remuneration, social security and pensions | 62 | €43,108 | -€5,462 | -€48,570 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €20,999 | €13,792 | -€7,207 | -34.3% |
| Other operating charges | 640/8 | €8,596 | €23,901 | +€15,305 | +178% |
| Gross operating margin | 9900 | €73,148 | €137,221 | +€64,074 | +87.6% |
| Operating profit (loss) | 9901 | €445 | €104,990 | +€104,546 | +23,512% |
| Financial income | 75/76B | €0 | €0 | -€0 | -95.2% |
| Recurring financial income | 75 | €0 | €0 | -€0 | -95.2% |
| Financial charges | 65/66B | €19,235 | €14,758 | -€4,476 | -23.3% |
| Recurring financial charges | 65 | €19,235 | €14,758 | -€4,476 | -23.3% |
| Profit (loss) for the period before taxes | 9903 | -€18,790 | €90,232 | +€109,022 | |
| Income taxes | 67/77 | - | €19,561 | +€19,561 | |
| Profit (loss) for the period | 9904 | -€18,790 | €70,671 | +€89,461 | |
| Profit (loss) for the period to be appropriated | 9905 | -€18,790 | €70,671 | +€89,461 |
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 26 October 2026 via checked.be.