Domenico PARENTE: 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.
Domenico PARENTE
Largest movements
- Financial fixed assets +€25,950
up €25,950 (+9.7%), from €267,230 to €293,180
- Tangible fixed assets -€13,500
down €13,500 (-4.5%), from €297,500 to €284,000
- Other debts +€24,586
up €24,586 (+621%), from €3,959 to €28,544
- Taxes -€5,244
no longer reported in 2025 (was €5,244)
- Gross operating margin +€3,019
up €3,019 (+25.4%), from €11,901 to €14,920
- Financial charges -€266
down €266 (-9.1%), from €2,911 to €2,645
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 | €605,946 | €626,619 | +€20,673 | +3.4% |
| Fixed assets | 21/28 | €564,730 | €577,180 | +€12,450 | +2.2% |
| Tangible fixed assets | 22/27 | €297,500 | €284,000 | -€13,500 | -4.5% |
| Land and buildings | 22 | €297,500 | €284,000 | -€13,500 | -4.5% |
| Financial fixed assets | 28 | €267,230 | €293,180 | +€25,950 | +9.7% |
| Current assets | 29/58 | €41,216 | €49,439 | +€8,223 | +20.0% |
| Amounts receivable within one year | 40/41 | €40,631 | €46,140 | +€5,508 | +13.6% |
| Trade receivables | 40 | €40,631 | €40,631 | = | 0.0% |
| Other amounts receivable | 41 | - | €5,508 | +€5,508 | |
| Current investments | 50/53 | €188 | €188 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €397 | €3,112 | +€2,715 | +684% |
| Total equity and liabilities | 10/49 | €605,946 | €626,619 | +€20,673 | +3.4% |
| Equity | 10/15 | €551,776 | €550,106 | -€1,670 | -0.3% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Contributions outside capital | 11 | €6,200 | €6,200 | = | 0.0% |
| Share premium | 1100/10 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €543,716 | €542,046 | -€1,670 | -0.3% |
| Amounts payable | 17/49 | €54,170 | €76,513 | +€22,343 | +41.2% |
| Amounts payable after more than one year | 17 | €25,000 | €23,500 | -€1,500 | -6.0% |
| Financial debts | 170/4 | €25,000 | €23,500 | -€1,500 | -6.0% |
| Amounts payable within one year | 42/48 | €29,170 | €53,013 | +€23,843 | +81.7% |
| Trade debts | 44 | €25,212 | €24,469 | -€742 | -2.9% |
| Suppliers | 440/4 | €25,212 | €24,469 | -€742 | -2.9% |
| Other amounts payable | 47/48 | €3,959 | €28,544 | +€24,586 | +621% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €13,500 | €13,500 | = | 0.0% |
| Other operating charges | 640/8 | €396 | €445 | +€50 | +12.6% |
| Gross operating margin | 9900 | €11,901 | €14,920 | +€3,019 | +25.4% |
| Operating profit (loss) | 9901 | -€1,994 | €975 | +€2,969 | |
| Financial income | 75/76B | €30 | - | -€30 | |
| Recurring financial income | 75 | €30 | - | -€30 | |
| Financial charges | 65/66B | €2,911 | €2,645 | -€266 | -9.1% |
| Recurring financial charges | 65 | €2,911 | €2,645 | -€266 | -9.1% |
| Profit (loss) for the period before taxes | 9903 | -€4,875 | -€1,670 | +€3,205 | +65.7% |
| Income taxes | 67/77 | €5,244 | - | -€5,244 | |
| Profit (loss) for the period | 9904 | -€10,120 | -€1,670 | +€8,450 | +83.5% |
| Profit (loss) for the period to be appropriated | 9905 | -€10,120 | -€1,670 | +€8,450 | +83.5% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.