JB PARACHEVEMENT: what changed
JB PARACHEVEMENT
Largest movements
- Tangible fixed assets +€4,724
up €4,724 (+5,388%), from €88 to €4,812
- Receivables within one year +€2,351
up €2,351 (+59.4%), from €3,955 to €6,305
of which Other amounts receivable: +€1,866
- Cash +€1,449
up €1,449 (+63.6%), from €2,276 to €3,725
mainly Net result for the year (+€4,957) and Tax, wage and social debts (+€1,700)
- Deferred charges and accrued income +€519
new in 2024: €519
- Profit (loss) carried forward +€4,957
up €4,957 (+104%), from €4,747 to €9,703
- Tax, wage and social debts +€1,700
new in 2024: €1,700
- Accrued charges and deferred income +€1,600
new in 2024: €1,600
- Trade debts +€786
up €786 (+17.0%), from €4,618 to €5,404
- Turnover +€149,107
new in 2024: €149,107
- Purchases and services +€141,126
new in 2024: €141,126
- Gross operating margin +€6,931
up €6,931 (+610%), from €1,136 to €8,067
- Taxes +€3,091
up €3,091, from -€1,391 to €1,700
Change in the result, 2023 to 2024
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 2023 and 2024 balance sheets and the 2024 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 | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €10,864 | €19,907 | +€9,043 | +83.2% |
| Fixed assets | 21/28 | €88 | €4,812 | +€4,724 | +5,388% |
| Tangible fixed assets | 22/27 | €88 | €4,812 | +€4,724 | +5,388% |
| Furniture and vehicles | 24 | €88 | €4,812 | +€4,724 | +5,388% |
| Current assets | 29/58 | €10,777 | €15,095 | +€4,319 | +40.1% |
| Amounts receivable after more than one year | 29 | €4,546 | €4,546 | = | 0.0% |
| Trade receivables | 290 | €4,546 | €4,546 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €3,955 | €6,305 | +€2,351 | +59.4% |
| Trade receivables | 40 | €744 | €1,229 | +€485 | +65.2% |
| Other amounts receivable | 41 | €3,211 | €5,076 | +€1,866 | +58.1% |
| Cash at bank and in hand | 54/58 | €2,276 | €3,725 | +€1,449 | +63.6% |
| Deferred charges and accrued income | 490/1 | - | €519 | +€519 | |
| Total equity and liabilities | 10/49 | €10,864 | €19,907 | +€9,043 | +83.2% |
| Equity | 10/15 | €6,247 | €11,203 | +€4,957 | +79.4% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €4,747 | €9,703 | +€4,957 | +104% |
| Amounts payable | 17/49 | €4,618 | €8,704 | +€4,086 | +88.5% |
| Amounts payable within one year | 42/48 | €4,618 | €7,104 | +€2,486 | +53.8% |
| Trade debts | 44 | €4,618 | €5,404 | +€786 | +17.0% |
| Suppliers | 440/4 | €4,618 | €5,404 | +€786 | +17.0% |
| Taxes, remuneration and social security | 45 | - | €1,700 | +€1,700 | |
| Taxes | 450/3 | - | €1,700 | +€1,700 | |
| Accrued charges and deferred income | 492/3 | - | €1,600 | +€1,600 | |
| Turnover | 70 | - | €149,107 | +€149,107 | |
| Non-recurring operating income | 76A | - | €86 | +€86 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €141,126 | +€141,126 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,073 | €825 | -€249 | -23.2% |
| Other operating charges | 640/8 | €1,672 | €531 | -€1,140 | -68.2% |
| Gross operating margin | 9900 | €1,136 | €8,067 | +€6,931 | +610% |
| Operating profit (loss) | 9901 | -€1,609 | €6,711 | +€8,320 | |
| Financial income | 75/76B | - | €131 | +€131 | |
| Recurring financial income | 75 | - | €131 | +€131 | |
| Financial charges | 65/66B | €157 | €184 | +€28 | +17.5% |
| Recurring financial charges | 65 | €157 | €184 | +€28 | +17.5% |
| Profit (loss) for the period before taxes | 9903 | -€1,766 | €6,657 | +€8,423 | |
| Income taxes | 67/77 | -€1,391 | €1,700 | +€3,091 | |
| Profit (loss) for the period | 9904 | -€375 | €4,957 | +€5,332 | |
| Profit (loss) for the period to be appropriated | 9905 | -€375 | €4,957 | +€5,332 |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Green is a favourable move for that line, red an unfavourable one. Prepared on 7 November 2026 via checked.be.