FOND DE PARADIS: 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.
FOND DE PARADIS
Largest movements
- Cash -€148,240
down €148,240 (-72.5%), from €204,409 to €56,169
- Receivables within one year +€131,286
up €131,286 (+42.7%), from €307,588 to €438,874
of which Other amounts receivable: +€124,446
- Tangible fixed assets +€20,392
up €20,392 (+49.6%), from €41,072 to €61,464
of which Furniture and vehicles: +€30,630
- Tax, wage and social debts -€80,753
down €80,753 (-93.1%), from €86,753 to €6,000
- Reserves +€60,292
up €60,292 (+27.3%), from €221,213 to €281,505
of which Distributable reserves: +€60,000
- Trade debts +€59,506
up €59,506 (+2,171%), from €2,741 to €62,247
- Debts after one year -€35,056
no longer reported in 2024 (was €35,056)
- Gross operating margin -€192,038
down €192,038 (-70.2%), from €273,457 to €81,419
- Turnover -€136,488
no longer reported in 2024 (was €136,488)
- Purchases and services -€100,163
no longer reported in 2024 (was €100,163)
- Taxes -€84,753
down €84,753 (-97.7%), from €86,753 to €2,000
- Financial income -€21,845
down €21,845 (-99.7%), from €21,918 to €73
of which Financial income: -€17,247
From the 2022 result to the 2024 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
A cash bridge needs two consecutive financial years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2022 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €556,322 | €561,081 | +€4,759 | +0.9% |
| Fixed assets | 21/28 | €42,072 | €62,464 | +€20,392 | +48.5% |
| Intangible fixed assets | 21 | €0 | - | = | |
| Tangible fixed assets | 22/27 | €41,072 | €61,464 | +€20,392 | +49.6% |
| Plant, machinery and equipment | 23 | €10,238 | - | -€10,238 | |
| Furniture and vehicles | 24 | €30,834 | €61,464 | +€30,630 | +99.3% |
| Financial fixed assets | 28 | €1,000 | €1,000 | = | 0.0% |
| Current assets | 29/58 | €514,250 | €498,617 | -€15,633 | -3.0% |
| Amounts receivable within one year | 40/41 | €307,588 | €438,874 | +€131,286 | +42.7% |
| Trade receivables | 40 | €20,156 | €26,996 | +€6,840 | +33.9% |
| Other amounts receivable | 41 | €287,432 | €411,878 | +€124,446 | +43.3% |
| Cash at bank and in hand | 54/58 | €204,409 | €56,169 | -€148,240 | -72.5% |
| Deferred charges and accrued income | 490/1 | €2,252 | €3,574 | +€1,322 | +58.7% |
| Total equity and liabilities | 10/49 | €556,322 | €561,081 | +€4,759 | +0.9% |
| Equity | 10/15 | €407,254 | €473,085 | +€65,831 | +16.2% |
| Contributions | 10/11 | €156,170 | €156,170 | = | 0.0% |
| Capital | 10 | €156,170 | €156,170 | = | 0.0% |
| Issued capital | 100 | €156,170 | €156,170 | = | 0.0% |
| Reserves | 13 | €221,213 | €281,505 | +€60,292 | +27.3% |
| Non-distributable reserves | 130/1 | €12,213 | €12,505 | +€292 | +2.4% |
| Legal reserve | 130 | €12,213 | €12,505 | +€292 | +2.4% |
| Distributable reserves | 133 | €209,000 | €269,000 | +€60,000 | +28.7% |
| Profit (loss) carried forward | 14 | €29,871 | €35,410 | +€5,539 | +18.5% |
| Amounts payable | 17/49 | €149,067 | €87,996 | -€61,071 | -41.0% |
| Amounts payable after more than one year | 17 | €35,056 | - | -€35,056 | |
| Financial debts | 170/4 | €35,056 | - | -€35,056 | |
| Amounts payable within one year | 42/48 | €114,011 | €87,996 | -€26,015 | -22.8% |
| Current portion of amounts payable after more than one year | 42 | €24,517 | €19,749 | -€4,768 | -19.4% |
| Trade debts | 44 | €2,741 | €62,247 | +€59,506 | +2,171% |
| Suppliers | 440/4 | €2,741 | €62,247 | +€59,506 | +2,171% |
| Taxes, remuneration and social security | 45 | €86,753 | €6,000 | -€80,753 | -93.1% |
| Taxes | 450/3 | €86,753 | €6,000 | -€80,753 | -93.1% |
| Turnover | 70 | €136,488 | - | -€136,488 | |
| Non-recurring operating income | 76A | €237,133 | - | -€237,133 | |
| Goods, raw materials, services and sundry goods | 60/61 | €100,163 | - | -€100,163 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €21,977 | €7,458 | -€14,519 | -66.1% |
| Other operating charges | 640/8 | €1,423 | €554 | -€869 | -61.1% |
| Non-recurring operating charges | 66A | - | €48,480 | +€48,480 | |
| Gross operating margin | 9900 | €273,457 | €81,419 | -€192,038 | -70.2% |
| Operating profit (loss) | 9901 | €250,057 | €24,927 | -€225,130 | -90.0% |
| Financial income | 75/76B | €21,918 | €73 | -€21,845 | -99.7% |
| Recurring financial income | 75 | €17,320 | €73 | -€17,247 | -99.6% |
| Non-recurring financial income | 76B | €4,597 | - | -€4,597 | |
| Financial charges | 65/66B | €5,273 | €689 | -€4,584 | -86.9% |
| Recurring financial charges | 65 | €5,273 | €689 | -€4,584 | -86.9% |
| Profit (loss) for the period before taxes | 9903 | €266,702 | €24,311 | -€242,391 | -90.9% |
| Income taxes | 67/77 | €86,753 | €2,000 | -€84,753 | -97.7% |
| Profit (loss) for the period | 9904 | €179,950 | €22,311 | -€157,639 | -87.6% |
| Profit (loss) for the period to be appropriated | 9905 | €179,950 | €22,311 | -€157,639 | -87.6% |
Source: filed annual accounts (NBB), financial years ended 31 December 2022 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 29 October 2026 via checked.be.