IS PARACHEVEMENT: what changed
IS PARACHEVEMENT
Largest movements
- Cash +€27,463
up €27,463 (+122%), from €22,555 to €50,018
mainly Net result for the year (+€27,223) and Depreciation (+€13,110)
- Tangible fixed assets -€6,508
down €6,508 (-9.7%), from €66,774 to €60,265
of which Plant, machinery and equipment: -€4,027
- Receivables within one year -€3,309
down €3,309 (-73.5%), from €4,503 to €1,194
of which Other amounts receivable: -€1,781
- Profit (loss) carried forward +€27,223
up €27,223 (+88.4%), from €30,781 to €58,004
- Trade debts -€7,109
down €7,109 (-69.7%), from €10,193 to €3,084
- Debts after one year -€3,810
down €3,810 (-44.7%), from €8,518 to €4,708
- Gross operating margin +€17,061
up €17,061 (+26.3%), from €64,917 to €81,977
- Staff costs +€10,575
up €10,575 (+70.7%), from €14,948 to €25,523
- Depreciation +€2,833
up €2,833 (+27.6%), from €10,277 to €13,110
- Financial income -€1,743
down €1,743 (-96.9%), from €1,799 to €56
- Taxes +€1,049
up €1,049 (+9.2%), from €11,433 to €12,482
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €97,259 | €114,502 | +€17,243 | +17.7% |
| Fixed assets | 21/28 | €66,774 | €60,265 | -€6,508 | -9.7% |
| Tangible fixed assets | 22/27 | €66,774 | €60,265 | -€6,508 | -9.7% |
| Plant, machinery and equipment | 23 | €12,641 | €8,614 | -€4,027 | -31.9% |
| Furniture and vehicles | 24 | €19,382 | €16,901 | -€2,481 | -12.8% |
| Other tangible fixed assets | 26 | €34,750 | €34,750 | = | 0.0% |
| Financial fixed assets | 28 | €0 | - | = | |
| Current assets | 29/58 | €30,485 | €54,236 | +€23,751 | +77.9% |
| Amounts receivable within one year | 40/41 | €4,503 | €1,194 | -€3,309 | -73.5% |
| Trade receivables | 40 | €1,589 | €62 | -€1,528 | -96.1% |
| Other amounts receivable | 41 | €2,913 | €1,132 | -€1,781 | -61.1% |
| Cash at bank and in hand | 54/58 | €22,555 | €50,018 | +€27,463 | +122% |
| Deferred charges and accrued income | 490/1 | €3,427 | €3,025 | -€402 | -11.7% |
| Total equity and liabilities | 10/49 | €97,259 | €114,502 | +€17,243 | +17.7% |
| Equity | 10/15 | €62,237 | €89,460 | +€27,223 | +43.7% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €26,456 | €26,456 | = | 0.0% |
| Distributable reserves | 133 | €26,456 | €26,456 | = | 0.0% |
| Profit (loss) carried forward | 14 | €30,781 | €58,004 | +€27,223 | +88.4% |
| Amounts payable | 17/49 | €35,022 | €25,042 | -€9,981 | -28.5% |
| Amounts payable after more than one year | 17 | €8,518 | €4,708 | -€3,810 | -44.7% |
| Financial debts | 170/4 | €8,518 | €4,708 | -€3,810 | -44.7% |
| Amounts payable within one year | 42/48 | €26,504 | €20,334 | -€6,170 | -23.3% |
| Current portion of amounts payable after more than one year | 42 | €3,961 | €3,810 | -€151 | -3.8% |
| Trade debts | 44 | €10,193 | €3,084 | -€7,109 | -69.7% |
| Suppliers | 440/4 | €10,193 | €3,084 | -€7,109 | -69.7% |
| Taxes, remuneration and social security | 45 | €11,546 | €12,482 | +€936 | +8.1% |
| Taxes | 450/3 | €11,433 | €12,482 | +€1,049 | +9.2% |
| Remuneration and social security | 454/9 | €114 | - | -€114 | |
| Other amounts payable | 47/48 | €804 | €958 | +€154 | +19.2% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Turnover | 70 | €0 | - | = | |
| Goods, raw materials, services and sundry goods | 60/61 | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €14,948 | €25,523 | +€10,575 | +70.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,277 | €13,110 | +€2,833 | +27.6% |
| Other operating charges | 640/8 | €1,114 | €1,372 | +€259 | +23.2% |
| Gross operating margin | 9900 | €64,917 | €81,977 | +€17,061 | +26.3% |
| Operating profit (loss) | 9901 | €38,578 | €41,971 | +€3,393 | +8.8% |
| Financial income | 75/76B | €1,799 | €56 | -€1,743 | -96.9% |
| Recurring financial income | 75 | €1,799 | €56 | -€1,743 | -96.9% |
| Financial charges | 65/66B | €2,488 | €2,323 | -€166 | -6.7% |
| Recurring financial charges | 65 | €2,488 | €2,323 | -€166 | -6.7% |
| Profit (loss) for the period before taxes | 9903 | €37,889 | €39,705 | +€1,816 | +4.8% |
| Income taxes | 67/77 | €11,433 | €12,482 | +€1,049 | +9.2% |
| Profit (loss) for the period | 9904 | €26,456 | €27,223 | +€767 | +2.9% |
| Profit (loss) for the period to be appropriated | 9905 | €26,456 | €27,223 | +€767 | +2.9% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 6 November 2026 via checked.be.