LA PARENT THESE: 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.
LA PARENT THESE
Largest movements
- Tangible fixed assets -€10,045
down €10,045 (-67.7%), from €14,831 to €4,786
of which Leasing and similar rights: -€14,831
- Cash -€5,205
down €5,205 (-83.5%), from €6,230 to €1,025
mainly Net result for the year (-€18,371) and Investment in fixed assets (net) (-€7,179)
- Receivables within one year -€1,646
no longer reported in 2025 (was €1,646)
- Profit (loss) carried forward -€18,371
down €18,371 (-49.9%), from -€36,805 to -€55,176
- Other debts +€8,319
up €8,319 (+24.5%), from €33,918 to €42,237
- Current portion of long-term debt -€6,844
no longer reported in 2025 (was €6,844)
- Gross operating margin -€10,442
down €10,442 (-13.4%), from €78,107 to €67,665
- Depreciation +€9,808
up €9,808 (+132%), from €7,416 to €17,224
- Turnover -€7,150
down €7,150 (-4.7%), from €153,423 to €146,273
- Purchases and services +€3,292
up €3,292 (+4.4%), from €75,316 to €78,608
- Staff costs +€2,291
up €2,291 (+3.6%), from €63,735 to €66,026
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 | €22,707 | €5,811 | -€16,896 | -74.4% |
| Fixed assets | 21/28 | €14,831 | €4,786 | -€10,045 | -67.7% |
| Tangible fixed assets | 22/27 | €14,831 | €4,786 | -€10,045 | -67.7% |
| Furniture and vehicles | 24 | - | €4,786 | +€4,786 | |
| Leasing and similar rights | 25 | €14,831 | - | -€14,831 | |
| Current assets | 29/58 | €7,876 | €1,025 | -€6,851 | -87.0% |
| Amounts receivable within one year | 40/41 | €1,646 | - | -€1,646 | |
| Other amounts receivable | 41 | €1,646 | - | -€1,646 | |
| Cash at bank and in hand | 54/58 | €6,230 | €1,025 | -€5,205 | -83.5% |
| Total equity and liabilities | 10/49 | €22,707 | €5,811 | -€16,896 | -74.4% |
| Equity | 10/15 | -€18,055 | -€36,426 | -€18,371 | -102% |
| Contributions | 10/11 | €18,750 | €18,750 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€36,805 | -€55,176 | -€18,371 | -49.9% |
| Amounts payable | 17/49 | €40,762 | €42,237 | +€1,475 | +3.6% |
| Amounts payable within one year | 42/48 | €40,762 | €42,237 | +€1,475 | +3.6% |
| Current portion of amounts payable after more than one year | 42 | €6,844 | - | -€6,844 | |
| Other amounts payable | 47/48 | €33,918 | €42,237 | +€8,319 | +24.5% |
| Turnover | 70 | €153,423 | €146,273 | -€7,150 | -4.7% |
| Goods, raw materials, services and sundry goods | 60/61 | €75,316 | €78,608 | +€3,292 | +4.4% |
| Remuneration, social security and pensions | 62 | €63,735 | €66,026 | +€2,291 | +3.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,416 | €17,224 | +€9,808 | +132% |
| Other operating charges | 640/8 | €2,560 | €372 | -€2,188 | -85.5% |
| Gross operating margin | 9900 | €78,107 | €67,665 | -€10,442 | -13.4% |
| Operating profit (loss) | 9901 | €4,396 | -€15,957 | -€20,353 | |
| Financial charges | 65/66B | €364 | €2,414 | +€2,050 | +563% |
| Recurring financial charges | 65 | €364 | €2,414 | +€2,050 | +563% |
| Profit (loss) for the period before taxes | 9903 | €4,032 | -€18,371 | -€22,403 | |
| Profit (loss) for the period | 9904 | €4,032 | -€18,371 | -€22,403 | |
| Profit (loss) for the period to be appropriated | 9905 | €4,032 | -€18,371 | -€22,403 |
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 19 October 2026 via checked.be.