HV Parsif: 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.
HV Parsif
Largest movements
- Tangible fixed assets -€2,788
down €2,788 (-17.4%), from €16,009 to €13,221
- Receivables within one year -€855
down €855 (-5.7%), from €14,949 to €14,094
of which Trade receivables: -€2,049
- Deferred charges and accrued income +€846
up €846 (+46.9%), from €1,803 to €2,649
- Debts after one year -€5,264
down €5,264 (-59.0%), from €8,923 to €3,659
- Trade debts +€4,737
up €4,737 (+281%), from €1,685 to €6,422
- Tax, wage and social debts -€3,568
down €3,568 (-45.6%), from €7,822 to €4,254
of which Remuneration and social security: -€2,955
- Current portion of long-term debt +€666
up €666 (+14.5%), from €4,598 to €5,264
- Gross operating margin -€20,470
down €20,470 (-74.8%), from €27,366 to €6,896
- Purchases and services +€19,911
up €19,911 (+26.5%), from €75,033 to €94,944
- Taxes -€4,128
down €4,128 (-91.3%), from €4,522 to €394
- Depreciation +€996
up €996 (+28.5%), from €3,498 to €4,494
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 | €44,165 | €40,998 | -€3,167 | -7.2% |
| Fixed assets | 21/28 | €16,891 | €13,888 | -€3,004 | -17.8% |
| Intangible fixed assets | 21 | €883 | €667 | -€216 | -24.5% |
| Tangible fixed assets | 22/27 | €16,009 | €13,221 | -€2,788 | -17.4% |
| Furniture and vehicles | 24 | €16,009 | €13,221 | -€2,788 | -17.4% |
| Current assets | 29/58 | €27,274 | €27,110 | -€164 | -0.6% |
| Amounts receivable within one year | 40/41 | €14,949 | €14,094 | -€855 | -5.7% |
| Trade receivables | 40 | €11,471 | €9,422 | -€2,049 | -17.9% |
| Other amounts receivable | 41 | €3,478 | €4,672 | +€1,194 | +34.3% |
| Cash at bank and in hand | 54/58 | €10,522 | €10,367 | -€154 | -1.5% |
| Deferred charges and accrued income | 490/1 | €1,803 | €2,649 | +€846 | +46.9% |
| Total equity and liabilities | 10/49 | €44,165 | €40,998 | -€3,167 | -7.2% |
| Equity | 10/15 | €21,137 | €20,971 | -€165 | -0.8% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €16,137 | €15,971 | -€165 | -1.0% |
| Amounts payable | 17/49 | €23,028 | €20,027 | -€3,002 | -13.0% |
| Amounts payable after more than one year | 17 | €8,923 | €3,659 | -€5,264 | -59.0% |
| Financial debts | 170/4 | €8,923 | €3,659 | -€5,264 | -59.0% |
| Amounts payable within one year | 42/48 | €14,105 | €15,940 | +€1,834 | +13.0% |
| Current portion of amounts payable after more than one year | 42 | €4,598 | €5,264 | +€666 | +14.5% |
| Trade debts | 44 | €1,685 | €6,422 | +€4,737 | +281% |
| Suppliers | 440/4 | €1,685 | €6,422 | +€4,737 | +281% |
| Taxes, remuneration and social security | 45 | €7,822 | €4,254 | -€3,568 | -45.6% |
| Taxes | 450/3 | €4,867 | €4,254 | -€613 | -12.6% |
| Remuneration and social security | 454/9 | €2,955 | - | -€2,955 | |
| Accrued charges and deferred income | 492/3 | - | €428 | +€428 | |
| Turnover | 70 | €99,270 | €99,611 | +€341 | +0.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €75,033 | €94,944 | +€19,911 | +26.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,498 | €4,494 | +€996 | +28.5% |
| Other operating charges | 640/8 | €2,462 | €1,527 | -€934 | -38.0% |
| Gross operating margin | 9900 | €27,366 | €6,896 | -€20,470 | -74.8% |
| Operating profit (loss) | 9901 | €21,406 | €874 | -€20,532 | -95.9% |
| Financial charges | 65/66B | €748 | €646 | -€102 | -13.6% |
| Recurring financial charges | 65 | €748 | €646 | -€102 | -13.6% |
| Profit (loss) for the period before taxes | 9903 | €20,659 | €228 | -€20,430 | -98.9% |
| Income taxes | 67/77 | €4,522 | €394 | -€4,128 | -91.3% |
| Profit (loss) for the period | 9904 | €16,137 | -€165 | -€16,302 | |
| Profit (loss) for the period to be appropriated | 9905 | €16,137 | -€165 | -€16,302 |
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 24 October 2026 via checked.be.