IGNACE VAN PARYS: 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.
IGNACE VAN PARYS
Largest movements
- Cash +€477
up €477 (+26,526%), from €2 to €479
mainly Net result for the year (+€709) and Other debts (+€155)
- Receivables within one year +€27
up €27 (+7.1%), from €376 to €402
- Profit (loss) carried forward +€709
up €709 (+0.5%), from -€136,589 to -€135,880
- Trade debts -€360
down €360 (-73.0%), from €493 to €133
- Other debts +€155
up €155 (+0.1%), from €115,996 to €116,151
- Gross operating margin +€3,064
up €3,064, from -€1,764 to €1,300
- Other operating charges -€380
down €380 (-48.8%), from €780 to €400
- Financial charges +€107
up €107 (+115%), from €93 to €199
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 | €377 | €881 | +€504 | +134% |
| Current assets | 29/58 | €377 | €881 | +€504 | +134% |
| Amounts receivable within one year | 40/41 | €376 | €402 | +€27 | +7.1% |
| Other amounts receivable | 41 | €376 | €402 | +€27 | +7.1% |
| Cash at bank and in hand | 54/58 | €2 | €479 | +€477 | +26,526% |
| Total equity and liabilities | 10/49 | €377 | €881 | +€504 | +134% |
| Equity | 10/15 | -€116,112 | -€115,403 | +€709 | +0.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,877 | €1,877 | = | 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% |
| Distributable reserves | 133 | €17 | €17 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€136,589 | -€135,880 | +€709 | +0.5% |
| Amounts payable | 17/49 | €116,490 | €116,284 | -€205 | -0.2% |
| Amounts payable within one year | 42/48 | €116,490 | €116,284 | -€205 | -0.2% |
| Trade debts | 44 | €493 | €133 | -€360 | -73.0% |
| Suppliers | 440/4 | €493 | €133 | -€360 | -73.0% |
| Other amounts payable | 47/48 | €115,996 | €116,151 | +€155 | +0.1% |
| Other operating charges | 640/8 | €780 | €400 | -€380 | -48.8% |
| Gross operating margin | 9900 | -€1,764 | €1,300 | +€3,064 | |
| Operating profit (loss) | 9901 | -€2,544 | €901 | +€3,445 | |
| Financial income | 75/76B | €0 | €8 | +€8 | |
| Recurring financial income | 75 | €0 | €8 | +€8 | |
| Financial charges | 65/66B | €93 | €199 | +€107 | +115% |
| Recurring financial charges | 65 | €93 | €199 | +€107 | +115% |
| Profit (loss) for the period before taxes | 9903 | -€2,637 | €709 | +€3,346 | |
| Profit (loss) for the period | 9904 | -€2,637 | €709 | +€3,346 | |
| Profit (loss) for the period to be appropriated | 9905 | -€2,637 | €709 | +€3,346 |
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 20 October 2026 via checked.be.