Implanto-Paro SPL: 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.
Implanto-Paro SPL
Largest movements
- Cash +€52,156
up €52,156 (+72.3%), from €72,094 to €124,250
mainly Net result for the year (+€61,406) and Depreciation (+€54,117)
- Tangible fixed assets -€43,894
down €43,894 (-10.0%), from €438,271 to €394,377
of which Plant, machinery and equipment: -€26,226
- Debts after one year -€125,000
down €125,000 (-23.5%), from €532,083 to €407,083
of which Other amounts payable: -€100,000
- Profit (loss) carried forward +€61,406
up €61,406, from -€6,398 to €55,008
- Accrued charges and deferred income +€48,118
up €48,118 (+802%), from €6,000 to €54,118
- Trade debts +€28,324
up €28,324 (+2,529%), from €1,120 to €29,444
- Gross operating margin +€61,921
up €61,921 (+30.6%), from €202,373 to €264,294
- Depreciation -€8,374
down €8,374 (-13.4%), from €62,490 to €54,117
- Financial charges -€7,199
down €7,199 (-30.0%), from €23,956 to €16,758
- Staff costs +€5,958
up €5,958 (+4.9%), from €120,754 to €126,712
- Taxes +€4,968
new in 2025: €4,968
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 | €591,435 | €609,214 | +€17,780 | +3.0% |
| Fixed assets | 21/28 | €438,271 | €394,377 | -€43,894 | -10.0% |
| Tangible fixed assets | 22/27 | €438,271 | €394,377 | -€43,894 | -10.0% |
| Plant, machinery and equipment | 23 | €283,306 | €257,080 | -€26,226 | -9.3% |
| Other tangible fixed assets | 26 | €154,966 | €137,297 | -€17,668 | -11.4% |
| Current assets | 29/58 | €153,163 | €214,837 | +€61,674 | +40.3% |
| Stocks and contracts in progress | 3 | €72,888 | €76,255 | +€3,368 | +4.6% |
| Stocks | 30/36 | €72,888 | €76,255 | +€3,368 | +4.6% |
| Amounts receivable within one year | 40/41 | €4,717 | €9,063 | +€4,346 | +92.1% |
| Trade receivables | 40 | €4,717 | €8,963 | +€4,246 | +90.0% |
| Other amounts receivable | 41 | - | €100 | +€100 | |
| Cash at bank and in hand | 54/58 | €72,094 | €124,250 | +€52,156 | +72.3% |
| Deferred charges and accrued income | 490/1 | €3,465 | €5,269 | +€1,805 | +52.1% |
| Total equity and liabilities | 10/49 | €591,435 | €609,214 | +€17,780 | +3.0% |
| Equity | 10/15 | -€3,398 | €58,008 | +€61,406 | |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€6,398 | €55,008 | +€61,406 | |
| Amounts payable | 17/49 | €594,833 | €551,207 | -€43,627 | -7.3% |
| Amounts payable after more than one year | 17 | €532,083 | €407,083 | -€125,000 | -23.5% |
| Financial debts | 170/4 | €202,083 | €177,083 | -€25,000 | -12.4% |
| Other amounts payable | 178/9 | €330,000 | €230,000 | -€100,000 | -30.3% |
| Amounts payable within one year | 42/48 | €56,750 | €90,006 | +€33,256 | +58.6% |
| Current portion of amounts payable after more than one year | 42 | €25,000 | €25,000 | = | 0.0% |
| Trade debts | 44 | €1,120 | €29,444 | +€28,324 | +2,529% |
| Suppliers | 440/4 | €1,120 | €29,444 | +€28,324 | +2,529% |
| Taxes, remuneration and social security | 45 | €20,730 | €25,714 | +€4,984 | +24.0% |
| Taxes | 450/3 | - | €5,251 | +€5,251 | |
| Remuneration and social security | 454/9 | €20,730 | €20,463 | -€267 | -1.3% |
| Other amounts payable | 47/48 | €9,900 | €9,848 | -€52 | -0.5% |
| Accrued charges and deferred income | 492/3 | €6,000 | €54,118 | +€48,118 | +802% |
| Remuneration, social security and pensions | 62 | €120,754 | €126,712 | +€5,958 | +4.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €62,490 | €54,117 | -€8,374 | -13.4% |
| Other operating charges | 640/8 | €1,642 | €410 | -€1,232 | -75.1% |
| Gross operating margin | 9900 | €202,373 | €264,294 | +€61,921 | +30.6% |
| Operating profit (loss) | 9901 | €17,487 | €83,055 | +€65,569 | +375% |
| Financial income | 75/76B | €71 | €76 | +€5 | +6.8% |
| Recurring financial income | 75 | €71 | €76 | +€5 | +6.8% |
| Financial charges | 65/66B | €23,956 | €16,758 | -€7,199 | -30.0% |
| Recurring financial charges | 65 | €23,956 | €16,758 | -€7,199 | -30.0% |
| Profit (loss) for the period before taxes | 9903 | -€6,398 | €66,374 | +€72,772 | |
| Income taxes | 67/77 | - | €4,968 | +€4,968 | |
| Profit (loss) for the period | 9904 | -€6,398 | €61,406 | +€67,805 | |
| Profit (loss) for the period to be appropriated | 9905 | -€6,398 | €61,406 | +€67,805 |
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 14 October 2026 via checked.be.