LE PARION: 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.
LE PARION
Largest movements
- Tangible fixed assets +€6,327
up €6,327 (+7.3%), from €86,212 to €92,539
- Other debts -€20,000
no longer reported in 2025 (was €20,000)
- Trade debts +€9,130
up €9,130 (+244.0%), from €3,742 to €12,872
- Debts after one year +€8,497
up €8,497 (+22.1%), from €38,382 to €46,879
- Current portion of long-term debt +€5,164
up €5,164 (+55.3%), from €9,339 to €14,503
- Tax, wage and social debts +€1,927
up €1,927 (+11.5%), from €16,788 to €18,714
of which Remuneration and social security: +€6,024
- Gross operating margin +€32,071
up €32,071 (+39.2%), from €81,909 to €113,980
- Staff costs +€23,351
up €23,351 (+63.9%), from €36,528 to €59,878
- Depreciation +€13,653
up €13,653 (+184.1%), from €7,417 to €21,071
- Financial charges +€1,984
up €1,984 (+138.2%), from €1,436 to €3,420
- Taxes -€1,751
down €1,751 (-20.9%), from €8,374 to €6,622
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.
Cash bridge derived
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 | €144,417 | €150,406 | +€5,989 | +4.1% |
| Fixed assets | 21/28 | €86,575 | €92,902 | +€6,327 | +7.3% |
| Tangible fixed assets | 22/27 | €86,212 | €92,539 | +€6,327 | +7.3% |
| Furniture and vehicles | 24 | €86,212 | €92,539 | +€6,327 | +7.3% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €57,842 | €57,504 | -€338 | -0.6% |
| Stocks and contracts in progress | 3 | €1,268 | €978 | -€290 | -22.9% |
| Stocks | 30/36 | €1,268 | €978 | -€290 | -22.9% |
| Amounts receivable within one year | 40/41 | €2,233 | €1,633 | -€600 | -26.9% |
| Trade receivables | 40 | €2,233 | - | -€2,233 | |
| Other amounts receivable | 41 | - | €1,633 | +€1,633 | |
| Cash at bank and in hand | 54/58 | €54,323 | €54,695 | +€372 | +0.7% |
| Deferred charges and accrued income | 490/1 | €18 | €198 | +€180 | +1018.0% |
| Total equity and liabilities | 10/49 | €144,417 | €150,406 | +€5,989 | +4.1% |
| Equity | 10/15 | €55,267 | €56,538 | +€1,270 | +2.3% |
| Contributions | 10/11 | €12,200 | €12,200 | = | 0.0% |
| Reserves | 13 | €42,580 | €43,851 | +€1,270 | +3.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €40,720 | €41,991 | +€1,270 | +3.1% |
| Profit (loss) carried forward | 14 | €487 | €487 | = | 0.0% |
| Amounts payable | 17/49 | €89,150 | €93,868 | +€4,718 | +5.3% |
| Amounts payable after more than one year | 17 | €38,382 | €46,879 | +€8,497 | +22.1% |
| Financial debts | 170/4 | €38,382 | €46,879 | +€8,497 | +22.1% |
| Amounts payable within one year | 42/48 | €49,868 | €46,089 | -€3,779 | -7.6% |
| Current portion of amounts payable after more than one year | 42 | €9,339 | €14,503 | +€5,164 | +55.3% |
| Trade debts | 44 | €3,742 | €12,872 | +€9,130 | +244.0% |
| Suppliers | 440/4 | €3,742 | €12,872 | +€9,130 | +244.0% |
| Taxes, remuneration and social security | 45 | €16,788 | €18,714 | +€1,927 | +11.5% |
| Taxes | 450/3 | €11,676 | €7,579 | -€4,097 | -35.1% |
| Remuneration and social security | 454/9 | €5,111 | €11,135 | +€6,024 | +117.9% |
| Other amounts payable | 47/48 | €20,000 | - | -€20,000 | |
| Accrued charges and deferred income | 492/3 | €900 | €900 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €36,528 | €59,878 | +€23,351 | +63.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,417 | €21,071 | +€13,653 | +184.1% |
| Other operating charges | 640/8 | €1,306 | €2,998 | +€1,693 | +129.6% |
| Gross operating margin | 9900 | €81,909 | €113,980 | +€32,071 | +39.2% |
| Operating profit (loss) | 9901 | €36,658 | €30,033 | -€6,625 | -18.1% |
| Financial charges | 65/66B | €1,436 | €3,420 | +€1,984 | +138.2% |
| Recurring financial charges | 65 | €1,436 | €3,420 | +€1,984 | +138.2% |
| Profit (loss) for the period before taxes | 9903 | €35,222 | €26,613 | -€8,609 | -24.4% |
| Income taxes | 67/77 | €8,374 | €6,622 | -€1,751 | -20.9% |
| Profit (loss) for the period | 9904 | €26,848 | €19,991 | -€6,858 | -25.5% |
| Profit (loss) for the period to be appropriated | 9905 | €26,848 | €19,991 | -€6,858 | -25.5% |
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 11 October 2026 via checked.be.