LE PARLOIR: 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 PARLOIR
Largest movements
- Cash -€28,311
down €28,311 (-82.1%), from €34,472 to €6,162
mainly Net result for the year (-€25,180) and Tax, wage and social debts (-€7,301)
- Tangible fixed assets -€1,369
down €1,369 (-15.5%), from €8,830 to €7,462
of which Furniture and vehicles: -€1,880
- Stocks and contracts -€1,368
down €1,368 (-23.1%), from €5,929 to €4,561
- Profit (loss) carried forward -€25,180
down €25,180 (-294%), from -€8,560 to -€33,740
- Tax, wage and social debts -€7,301
down €7,301 (-47.4%), from €15,406 to €8,105
of which Taxes: -€7,301
- Trade debts +€5,039
up €5,039 (+55.9%), from €9,007 to €14,046
- Accrued charges and deferred income -€4,114
down €4,114 (-58.6%), from €7,024 to €2,910
- Gross operating margin -€49,612
down €49,612, from €31,879 to -€17,733
- Taxes -€1,678
no longer reported in 2025 (was €1,678)
- Financial charges -€550
down €550 (-43.4%), from €1,266 to €716
- Depreciation +€493
up €493 (+13.5%), from €3,661 to €4,154
- Other operating charges -€438
down €438 (-14.5%), from €3,013 to €2,576
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 | €59,051 | €27,600 | -€31,451 | -53.3% |
| Fixed assets | 21/28 | €8,830 | €7,462 | -€1,369 | -15.5% |
| Tangible fixed assets | 22/27 | €8,830 | €7,462 | -€1,369 | -15.5% |
| Plant, machinery and equipment | 23 | €3,024 | €2,823 | -€201 | -6.6% |
| Furniture and vehicles | 24 | €5,178 | €3,298 | -€1,880 | -36.3% |
| Other tangible fixed assets | 26 | €628 | €1,340 | +€712 | +113% |
| Current assets | 29/58 | €50,221 | €20,138 | -€30,082 | -59.9% |
| Stocks and contracts in progress | 3 | €5,929 | €4,561 | -€1,368 | -23.1% |
| Stocks | 30/36 | €5,929 | €4,561 | -€1,368 | -23.1% |
| Amounts receivable within one year | 40/41 | €6,497 | €6,267 | -€229 | -3.5% |
| Trade receivables | 40 | €6,497 | €6,134 | -€362 | -5.6% |
| Other amounts receivable | 41 | - | €133 | +€133 | |
| Cash at bank and in hand | 54/58 | €34,472 | €6,162 | -€28,311 | -82.1% |
| Deferred charges and accrued income | 490/1 | €3,323 | €3,149 | -€174 | -5.2% |
| Total equity and liabilities | 10/49 | €59,051 | €27,600 | -€31,451 | -53.3% |
| Equity | 10/15 | €11,440 | -€13,740 | -€25,180 | |
| Contributions | 10/11 | €20,000 | €20,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€8,560 | -€33,740 | -€25,180 | -294% |
| Amounts payable | 17/49 | €47,611 | €41,340 | -€6,271 | -13.2% |
| Amounts payable within one year | 42/48 | €40,587 | €38,429 | -€2,158 | -5.3% |
| Trade debts | 44 | €9,007 | €14,046 | +€5,039 | +55.9% |
| Suppliers | 440/4 | €9,007 | €14,046 | +€5,039 | +55.9% |
| Taxes, remuneration and social security | 45 | €15,406 | €8,105 | -€7,301 | -47.4% |
| Taxes | 450/3 | €9,206 | €1,905 | -€7,301 | -79.3% |
| Remuneration and social security | 454/9 | €6,200 | €6,200 | = | 0.0% |
| Other amounts payable | 47/48 | €16,174 | €16,278 | +€104 | +0.6% |
| Accrued charges and deferred income | 492/3 | €7,024 | €2,910 | -€4,114 | -58.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €3,661 | €4,154 | +€493 | +13.5% |
| Other operating charges | 640/8 | €3,013 | €2,576 | -€438 | -14.5% |
| Gross operating margin | 9900 | €31,879 | -€17,733 | -€49,612 | |
| Operating profit (loss) | 9901 | €25,204 | -€24,463 | -€49,667 | |
| Financial income | 75/76B | €0 | €0 | +€0 | +500% |
| Recurring financial income | 75 | €0 | €0 | +€0 | +500% |
| Financial charges | 65/66B | €1,266 | €716 | -€550 | -43.4% |
| Recurring financial charges | 65 | €1,266 | €716 | -€550 | -43.4% |
| Profit (loss) for the period before taxes | 9903 | €23,937 | -€25,180 | -€49,117 | |
| Income taxes | 67/77 | €1,678 | - | -€1,678 | |
| Profit (loss) for the period | 9904 | €22,260 | -€25,180 | -€47,440 | |
| Profit (loss) for the period to be appropriated | 9905 | €22,260 | -€25,180 | -€47,440 |
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 16 October 2026 via checked.be.