Guy Pariente Holding: 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.
What changed
Guy Pariente Holding
NACE 01.430, Raising of horses and other equines
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€73,682
2024 · €468,518-€394,835
Equity
€20.7m
2024 · €20.7m+€73,682
Cash
€114,037
2024 · €144,677-€30,640
Balance sheet total
€28.8m
2024 · €29.7m-€943,600
Largest movements
Assets
- Tangible fixed assets -€440,180
down €440,180 (-9.7%), from €4.5m to €4.1m
of which Other tangible fixed assets: -€383,584
- Stocks and contracts -€425,030
down €425,030 (-11.0%), from €3.9m to €3.4m
Equity and liabilities
- Other debts -€591,722
down €591,722 (-11.8%), from €5.0m to €4.4m
Income statement
- Turnover +€1.3m
up €1.3m (+31.7%), from €3.9m to €5.2m
- Goods and materials +€1.0m
up €1.0m (+105%), from €994,516 to €2.0m
of which Change in stocks: decrease (increase): +€1.2m
- Services and other goods +€424,094
up €424,094 (+10.4%), from €4.1m to €4.5m
- Other operating income -€344,906
down €344,906 (-26.7%), from €1.3m to €948,422
- Depreciation -€302,310
down €302,310 (-48.1%), from €628,080 to €325,770
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.
Result 2024
€468,518
Turnover
+€1.3m
Other operating income
-€344,906
Goods and materials
-€1.0m
Services and other goods
-€424,094
Staff costs
+€223
Depreciation
+€302,310
Other operating charges
-€84,645
Other operating items
-€63,116
Financial income
+€95,134
Financial charges
-€76,009
Taxes
-€3,684
Result 2025
€73,682
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
-€49,775
Investment
+€297,955
Financing
-€278,819
Cash 2024
€144,677
From operations (derived)
-€49,775
Net result for the year
+€73,682
Depreciation
+€325,770
Receivables after one year
+€31,404
Stocks and contracts
+€425,030
Receivables within one year
-€269,399
Deferred charges and accrued income
+€102,200
Trade debts
-€115,580
Tax, wage and social debts
-€29,061
Other debts
-€591,722
Accrued charges and deferred income
-€2,100
Investment (derived)
+€297,955
Investment in fixed assets (net)
+€297,955
Financing
-€278,819
Debts after one year
-€231,906
Short-term financial debts
-€46,914
Cash 2025
€114,037
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €29,737,424 | €28,793,824 | -€943,600 | -3.2% |
| Fixed assets | 21/28 | €11,720,377 | €11,096,652 | -€623,725 | -5.3% |
| Intangible fixed assets | 21 | €11,300 | €11,300 | = | 0.0% |
| Tangible fixed assets | 22/27 | €4,534,237 | €4,094,056 | -€440,180 | -9.7% |
| Land and buildings | 22 | €1,630,686 | €1,574,090 | -€56,596 | -3.5% |
| Other tangible fixed assets | 26 | €2,903,550 | €2,519,966 | -€383,584 | -13.2% |
| Financial fixed assets | 28 | €7,174,841 | €6,991,296 | -€183,545 | -2.6% |
| Affiliated companies | 280/1 | €7,174,841 | €6,991,296 | -€183,545 | -2.6% |
| Participating interests | 280 | €6,462,769 | €6,462,769 | = | 0.0% |
| Amounts receivable | 281 | €712,071 | €528,527 | -€183,545 | -25.8% |
| Current assets | 29/58 | €18,017,047 | €17,697,171 | -€319,875 | -1.8% |
| Amounts receivable after more than one year | 29 | €31,404 | - | -€31,404 | |
| Other amounts receivable | 291 | €31,404 | - | -€31,404 | |
| Stocks and contracts in progress | 3 | €3,874,304 | €3,449,275 | -€425,030 | -11.0% |
| Stocks | 30/36 | €3,874,304 | €3,449,275 | -€425,030 | -11.0% |
| Work in progress | 32 | €156,481 | €87,181 | -€69,300 | -44.3% |
| Goods purchased for resale | 34 | €3,717,823 | €3,362,093 | -€355,730 | -9.6% |
| Amounts receivable within one year | 40/41 | €5,756,333 | €6,025,731 | +€269,399 | +4.7% |
| Trade receivables | 40 | €3,113,737 | €3,014,529 | -€99,208 | -3.2% |
| Other amounts receivable | 41 | €2,642,596 | €3,011,202 | +€368,607 | +13.9% |
| Current investments | 50/53 | €8,025,290 | €8,025,290 | = | 0.0% |
| Own shares | 50 | €8,025,290 | €8,025,290 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €144,677 | €114,037 | -€30,640 | -21.2% |
| Deferred charges and accrued income | 490/1 | €185,038 | €82,839 | -€102,200 | -55.2% |
| Total equity and liabilities | 10/49 | €29,737,424 | €28,793,824 | -€943,600 | -3.2% |
| Equity | 10/15 | €20,661,600 | €20,735,282 | +€73,682 | +0.4% |
| Contributions | 10/11 | €18,834 | €18,834 | = | 0.0% |
| Capital | 10 | €18,834 | €18,834 | = | 0.0% |
| Issued capital | 100 | €18,834 | €18,834 | = | 0.0% |
| Reserves | 13 | €8,147,908 | €8,147,908 | = | 0.0% |
| Non-distributable reserves | 130/1 | €8,025,290 | €8,147,908 | +€122,618 | +1.5% |
| Legal reserve | 130 | - | €122,618 | +€122,618 | |
| Own shares acquired | 1312 | €8,025,290 | €8,025,290 | = | 0.0% |
| Distributable reserves | 133 | €122,618 | - | -€122,618 | |
| Profit (loss) carried forward | 14 | €12,494,857 | €12,568,540 | +€73,682 | +0.6% |
| Amounts payable | 17/49 | €9,075,824 | €8,058,542 | -€1.0m | -11.2% |
| Amounts payable after more than one year | 17 | €1,718,277 | €1,486,372 | -€231,906 | -13.5% |
| Financial debts | 170/4 | €1,718,277 | €1,486,372 | -€231,906 | -13.5% |
| Credit institutions | 173 | €1,545,000 | €1,365,000 | -€180,000 | -11.7% |
| Other loans | 174 | €173,277 | €121,372 | -€51,906 | -30.0% |
| Amounts payable within one year | 42/48 | €7,300,090 | €6,516,813 | -€783,277 | -10.7% |
| Financial debts | 43 | €1,176,878 | €1,129,964 | -€46,914 | -4.0% |
| Credit institutions | 430/8 | €1,080,000 | €1,080,000 | = | 0.0% |
| Other loans | 439 | €96,878 | €49,964 | -€46,914 | -48.4% |
| Trade debts | 44 | €1,071,799 | €956,219 | -€115,580 | -10.8% |
| Suppliers | 440/4 | €1,071,799 | €956,219 | -€115,580 | -10.8% |
| Taxes, remuneration and social security | 45 | €32,897 | €3,836 | -€29,061 | -88.3% |
| Taxes | 450/3 | €31,549 | €2,515 | -€29,034 | -92.0% |
| Remuneration and social security | 454/9 | €1,348 | €1,321 | -€28 | -2.1% |
| Other amounts payable | 47/48 | €5,018,516 | €4,426,794 | -€591,722 | -11.8% |
| Accrued charges and deferred income | 492/3 | €57,457 | €55,357 | -€2,100 | -3.7% |
| Operating income | 70/76A | €6,371,989 | €7,215,576 | +€843,587 | +13.2% |
| Turnover | 70 | €3,948,462 | €5,198,705 | +€1.3m | +31.7% |
| Change in stocks of work in progress, finished goods and contracts in progress | 71 | €1,130,200 | €1,068,450 | -€61,750 | -5.5% |
| Other operating income | 74 | €1,293,327 | €948,422 | -€344,906 | -26.7% |
| Operating charges | 60/66A | €5,914,083 | €7,167,946 | +€1.3m | +21.2% |
| Goods for resale, raw materials and consumables | 60 | €994,516 | €2,040,806 | +€1.0m | +105% |
| Purchases | 600/8 | €867,612 | €707,327 | -€160,285 | -18.5% |
| Change in stocks: decrease (increase) | 609 | €126,903 | €1,333,480 | +€1.2m | +951% |
| Services and other goods | 61 | €4,059,640 | €4,483,734 | +€424,094 | +10.4% |
| Remuneration, social security and pensions | 62 | €15,545 | €15,322 | -€223 | -1.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €628,080 | €325,770 | -€302,310 | -48.1% |
| Other operating charges | 640/8 | €216,302 | €300,947 | +€84,645 | +39.1% |
| Non-recurring operating charges | 66A | - | €1,366 | +€1,366 | |
| Operating profit (loss) | 9901 | €457,906 | €47,631 | -€410,275 | -89.6% |
| Financial income | 75/76B | €130,159 | €225,292 | +€95,134 | +73.1% |
| Recurring financial income | 75 | €83,094 | €49,416 | -€33,678 | -40.5% |
| Income from current assets | 751 | €81,300 | €44,634 | -€36,666 | -45.1% |
| Other financial income | 752/9 | €1,794 | €4,782 | +€2,988 | +167% |
| Non-recurring financial income | 76B | €47,064 | €175,876 | +€128,812 | +274% |
| Financial charges | 65/66B | €119,547 | €195,556 | +€76,009 | +63.6% |
| Recurring financial charges | 65 | €119,547 | €195,556 | +€76,009 | +63.6% |
| Debt charges | 650 | €104,052 | €187,185 | +€83,133 | +79.9% |
| Other financial charges | 652/9 | €15,495 | €8,371 | -€7,124 | -46.0% |
| Profit (loss) for the period before taxes | 9903 | €468,518 | €77,367 | -€391,151 | -83.5% |
| Income taxes | 67/77 | - | €3,684 | +€3,684 | |
| Taxes | 670/3 | - | €3,684 | +€3,684 | |
| Profit (loss) for the period | 9904 | €468,518 | €73,682 | -€394,835 | -84.3% |
| Profit (loss) for the period to be appropriated | 9905 | €468,518 | €73,682 | -€394,835 | -84.3% |
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 15 October 2026 via checked.be.