LOUIS VAN PARYS: 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.
LOUIS VAN PARYS
Largest movements
- Cash +€225,348
up €225,348 (+92.2%), from €244,321 to €469,669
mainly Net result for the year (+€144,825) and Tax, wage and social debts (+€80,643)
- Reserves +€144,825
up €144,825 (+27.5%), from €526,612 to €671,437
of which Distributable reserves: +€229,025
- Tax, wage and social debts +€80,643
up €80,643 (+119%), from €67,858 to €148,502
- Gross operating margin +€88,976
up €88,976 (+61.2%), from €145,475 to €234,451
- Taxes +€37,663
up €37,663 (+76.4%), from €49,283 to €86,947
- Financial income +€2,437
new in 2025: €2,437
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 | €613,674 | €839,289 | +€225,615 | +36.8% |
| Fixed assets | 21/28 | €5,288 | €5,384 | +€96 | +1.8% |
| Tangible fixed assets | 22/27 | €5,288 | €5,384 | +€96 | +1.8% |
| Plant, machinery and equipment | 23 | €5,288 | €5,384 | +€96 | +1.8% |
| Current assets | 29/58 | €608,387 | €833,905 | +€225,519 | +37.1% |
| Amounts receivable within one year | 40/41 | €364,022 | €363,544 | -€478 | -0.1% |
| Trade receivables | 40 | €118,459 | €81,687 | -€36,772 | -31.0% |
| Other amounts receivable | 41 | €245,563 | €281,857 | +€36,294 | +14.8% |
| Cash at bank and in hand | 54/58 | €244,321 | €469,669 | +€225,348 | +92.2% |
| Deferred charges and accrued income | 490/1 | €43 | €692 | +€649 | +1,510% |
| Total equity and liabilities | 10/49 | €613,674 | €839,289 | +€225,615 | +36.8% |
| Equity | 10/15 | €531,612 | €676,437 | +€144,825 | +27.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Contributions outside capital | 11 | €5,000 | €5,000 | = | 0.0% |
| Other | 1109/19 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €526,612 | €671,437 | +€144,825 | +27.5% |
| Tax-exempt reserves | 132 | €84,200 | - | -€84,200 | |
| Distributable reserves | 133 | €442,412 | €671,437 | +€229,025 | +51.8% |
| Amounts payable | 17/49 | €82,063 | €162,853 | +€80,790 | +98.4% |
| Amounts payable within one year | 42/48 | €82,063 | €162,853 | +€80,790 | +98.4% |
| Trade debts | 44 | €14,204 | €14,351 | +€147 | +1.0% |
| Suppliers | 440/4 | €14,204 | €14,351 | +€147 | +1.0% |
| Taxes, remuneration and social security | 45 | €67,858 | €148,502 | +€80,643 | +119% |
| Taxes | 450/3 | €67,858 | €148,502 | +€80,643 | +119% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €284 | €1,548 | +€1,264 | +445% |
| Other operating charges | 640/8 | €857 | €562 | -€295 | -34.5% |
| Gross operating margin | 9900 | €145,475 | €234,451 | +€88,976 | +61.2% |
| Operating profit (loss) | 9901 | €144,334 | €232,342 | +€88,008 | +61.0% |
| Financial income | 75/76B | - | €2,437 | +€2,437 | |
| Recurring financial income | 75 | - | €2,437 | +€2,437 | |
| Financial charges | 65/66B | €2,874 | €3,007 | +€133 | +4.6% |
| Recurring financial charges | 65 | €2,874 | €3,007 | +€133 | +4.6% |
| Profit (loss) for the period before taxes | 9903 | €141,460 | €231,772 | +€90,312 | +63.8% |
| Income taxes | 67/77 | €49,283 | €86,947 | +€37,663 | +76.4% |
| Profit (loss) for the period | 9904 | €92,176 | €144,825 | +€52,649 | +57.1% |
| Transfer from tax-exempt reserves | 789 | - | €84,200 | +€84,200 | |
| Profit (loss) for the period to be appropriated | 9905 | €92,176 | €229,025 | +€136,849 | +148% |
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 28 October 2026 via checked.be.