LA PARENTHESE 3: 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 PARENTHESE 3
Largest movements
- Cash +€25,485
up €25,485 (+40.9%), from €62,359 to €87,844
mainly Receivables within one year (+€19,161) and Other debts (+€14,438)
- Receivables within one year -€19,161
down €19,161 (-28.3%), from €67,648 to €48,487
of which Trade receivables: -€20,607
- Tangible fixed assets -€3,926
down €3,926 (-29.4%), from €13,371 to €9,445
- Profit (loss) carried forward -€14,500
down €14,500 (-5.5%), from €264,033 to €249,533
- Other debts +€14,438
up €14,438 (+91.7%), from €15,741 to €30,179
- Reserves +€5,352
up €5,352 (+288%), from €1,860 to €7,212
- Tax, wage and social debts -€5,000
down €5,000 (-90.3%), from €5,536 to €535
of which Remuneration and social security: -€4,751
- Staff costs -€22,363
down €22,363 (-75.9%), from €29,449 to €7,085
- Gross operating margin -€12,943
down €12,943 (-39.0%), from €33,219 to €20,276
- Depreciation -€1,057
down €1,057 (-17.0%), from €6,222 to €5,165
- Other operating charges +€714
up €714 (+84.7%), from €843 to €1,556
- Taxes +€535
new in 2024: €535
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €294,689 | €296,393 | +€1,704 | +0.6% |
| Fixed assets | 21/28 | €164,682 | €160,062 | -€4,620 | -2.8% |
| Tangible fixed assets | 22/27 | €13,371 | €9,445 | -€3,926 | -29.4% |
| Furniture and vehicles | 24 | €13,371 | €9,445 | -€3,926 | -29.4% |
| Financial fixed assets | 28 | €151,311 | €150,617 | -€694 | -0.5% |
| Current assets | 29/58 | €130,007 | €136,331 | +€6,324 | +4.9% |
| Amounts receivable within one year | 40/41 | €67,648 | €48,487 | -€19,161 | -28.3% |
| Trade receivables | 40 | €28,912 | €8,306 | -€20,607 | -71.3% |
| Other amounts receivable | 41 | €38,736 | €40,181 | +€1,446 | +3.7% |
| Cash at bank and in hand | 54/58 | €62,359 | €87,844 | +€25,485 | +40.9% |
| Total equity and liabilities | 10/49 | €294,689 | €296,393 | +€1,704 | +0.6% |
| Equity | 10/15 | €272,091 | €262,943 | -€9,148 | -3.4% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €1,860 | €7,212 | +€5,352 | +288% |
| Distributable reserves | 133 | €1,860 | €7,212 | +€5,352 | +288% |
| Profit (loss) carried forward | 14 | €264,033 | €249,533 | -€14,500 | -5.5% |
| Amounts payable | 17/49 | €22,598 | €33,450 | +€10,852 | +48.0% |
| Amounts payable within one year | 42/48 | €22,598 | €33,450 | +€10,852 | +48.0% |
| Trade debts | 44 | €1,322 | €2,736 | +€1,414 | +107% |
| Suppliers | 440/4 | €1,322 | €2,736 | +€1,414 | +107% |
| Taxes, remuneration and social security | 45 | €5,536 | €535 | -€5,000 | -90.3% |
| Taxes | 450/3 | €785 | €535 | -€250 | -31.8% |
| Remuneration and social security | 454/9 | €4,751 | - | -€4,751 | |
| Other amounts payable | 47/48 | €15,741 | €30,179 | +€14,438 | +91.7% |
| Non-recurring operating income | 76A | €1,221 | - | -€1,221 | |
| Remuneration, social security and pensions | 62 | €29,449 | €7,085 | -€22,363 | -75.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,222 | €5,165 | -€1,057 | -17.0% |
| Other operating charges | 640/8 | €843 | €1,556 | +€714 | +84.7% |
| Gross operating margin | 9900 | €33,219 | €20,276 | -€12,943 | -39.0% |
| Operating profit (loss) | 9901 | -€3,294 | €6,470 | +€9,764 | |
| Financial income | 75/76B | - | €62 | +€62 | |
| Recurring financial income | 75 | - | €62 | +€62 | |
| Financial charges | 65/66B | €785 | €644 | -€140 | -17.9% |
| Recurring financial charges | 65 | €785 | €644 | -€140 | -17.9% |
| Profit (loss) for the period before taxes | 9903 | -€4,079 | €5,888 | +€9,966 | |
| Income taxes | 67/77 | - | €535 | +€535 | |
| Profit (loss) for the period | 9904 | -€4,079 | €5,352 | +€9,431 | |
| Profit (loss) for the period to be appropriated | 9905 | -€4,079 | €5,352 | +€9,431 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 16 October 2026 via checked.be.