G PAR: 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.
G PAR
Largest movements
- Cash +€36,391
up €36,391 (+90.5%), from €40,216 to €76,606
mainly Net result for the year (+€174,881) and Other debts (+€62,418)
- Deferred charges and accrued income +€29,607
up €29,607 (+10.3%), from €286,084 to €315,691
- Other debts +€62,418
up €62,418 (+40.4%), from €154,519 to €216,936
- Financial income +€21,067
up €21,067 (+13.4%), from €156,811 to €177,878
- Financial charges +€218
up €218 (+54.9%), from €398 to €616
- Gross operating margin -€215
down €215 (-11.0%), from -€1,946 to -€2,161
- Purchases and services +€215
up €215 (+11.0%), from €1,946 to €2,161
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 | €544,216 | €608,343 | +€64,127 | +11.8% |
| Fixed assets | 21/28 | €216,046 | €216,046 | = | 0.0% |
| Financial fixed assets | 28 | €216,046 | €216,046 | = | 0.0% |
| Current assets | 29/58 | €328,170 | €392,297 | +€64,127 | +19.5% |
| Amounts receivable within one year | 40/41 | €1,870 | €0 | -€1,870 | -100% |
| Other amounts receivable | 41 | €1,870 | €0 | -€1,870 | -100% |
| Cash at bank and in hand | 54/58 | €40,216 | €76,606 | +€36,391 | +90.5% |
| Deferred charges and accrued income | 490/1 | €286,084 | €315,691 | +€29,607 | +10.3% |
| Total equity and liabilities | 10/49 | €544,216 | €608,343 | +€64,127 | +11.8% |
| Equity | 10/15 | €389,697 | €391,007 | +€1,310 | +0.3% |
| Contributions | 10/11 | €318,340 | €318,340 | = | 0.0% |
| Revaluation surpluses | 12 | €51,079 | €51,079 | = | 0.0% |
| Reserves | 13 | €18,809 | €18,809 | = | 0.0% |
| Distributable reserves | 133 | €18,809 | €18,809 | = | 0.0% |
| Profit (loss) carried forward | 14 | €1,469 | €2,779 | +€1,310 | +89.2% |
| Amounts payable | 17/49 | €154,519 | €217,336 | +€62,817 | +40.7% |
| Amounts payable within one year | 42/48 | €154,519 | €216,936 | +€62,418 | +40.4% |
| Trade debts | 44 | €0 | €0 | = | |
| Suppliers | 440/4 | €0 | €0 | = | |
| Other amounts payable | 47/48 | €154,519 | €216,936 | +€62,418 | +40.4% |
| Accrued charges and deferred income | 492/3 | - | €400 | +€400 | |
| Goods, raw materials, services and sundry goods | 60/61 | €1,946 | €2,161 | +€215 | +11.0% |
| Other operating charges | 640/8 | €220 | €220 | = | 0.0% |
| Gross operating margin | 9900 | -€1,946 | -€2,161 | -€215 | -11.0% |
| Operating profit (loss) | 9901 | -€2,166 | -€2,381 | -€215 | -9.9% |
| Financial income | 75/76B | €156,811 | €177,878 | +€21,067 | +13.4% |
| Recurring financial income | 75 | €156,811 | €177,878 | +€21,067 | +13.4% |
| Financial charges | 65/66B | €398 | €616 | +€218 | +54.9% |
| Recurring financial charges | 65 | €398 | €616 | +€218 | +54.9% |
| Profit (loss) for the period before taxes | 9903 | €154,247 | €174,881 | +€20,634 | +13.4% |
| Income taxes | 67/77 | - | €0 | = | |
| Profit (loss) for the period | 9904 | €154,247 | €174,881 | +€20,634 | +13.4% |
| Profit (loss) for the period to be appropriated | 9905 | €154,247 | €174,881 | +€20,634 | +13.4% |
Source: filed annual accounts (NBB), financial years ended 31 October 2024 and 31 October 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 14 October 2026 via checked.be.