N. PARISSE: what changed
N. PARISSE
Largest movements
- Cash +€27,887
up €27,887 (+55.6%), from €50,147 to €78,035
mainly Other debts (+€38,417) and Depreciation (+€19,211)
- Receivables within one year -€9,932
down €9,932 (-8.6%), from €116,054 to €106,122
- Tangible fixed assets +€8,965
up €8,965 (+16.9%), from €52,945 to €61,910
of which Furniture and vehicles: +€9,168
- Other debts +€38,417
up €38,417 (+221%), from €17,356 to €55,773
- Debts after one year -€12,828
down €12,828 (-43.8%), from €29,295 to €16,467
- Trade debts -€10,847
down €10,847 (-35.8%), from €30,280 to €19,432
- Reserves +€8,512
up €8,512 (+8.9%), from €95,640 to €104,152
of which Distributable reserves: +€8,512
- Tax, wage and social debts +€6,384
up €6,384 (+36.8%), from €17,352 to €23,736
of which Taxes: +€5,720
- Depreciation +€4,488
up €4,488 (+30.5%), from €14,722 to €19,211
- Other operating charges +€4,099
up €4,099 (+222%), from €1,845 to €5,944
- Taxes -€3,122
down €3,122 (-29.4%), from €10,622 to €7,500
- Gross operating margin +€2,922
up €2,922 (+2.0%), from €144,877 to €147,798
- Staff costs +€2,867
up €2,867 (+3.0%), from €95,388 to €98,255
Change in the result, 2024 to 2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 2024 and 2025 balance sheets and the 2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €223,330 | €250,988 | +€27,658 | +12.4% |
| Fixed assets | 21/28 | €52,945 | €61,910 | +€8,965 | +16.9% |
| Tangible fixed assets | 22/27 | €52,945 | €61,910 | +€8,965 | +16.9% |
| Plant, machinery and equipment | 23 | €203 | - | -€203 | |
| Furniture and vehicles | 24 | €52,742 | €61,910 | +€9,168 | +17.4% |
| Current assets | 29/58 | €170,385 | €189,078 | +€18,693 | +11.0% |
| Amounts receivable within one year | 40/41 | €116,054 | €106,122 | -€9,932 | -8.6% |
| Trade receivables | 40 | €116,054 | €106,122 | -€9,932 | -8.6% |
| Cash at bank and in hand | 54/58 | €50,147 | €78,035 | +€27,887 | +55.6% |
| Deferred charges and accrued income | 490/1 | €4,183 | €4,922 | +€738 | +17.6% |
| Total equity and liabilities | 10/49 | €223,330 | €250,988 | +€27,658 | +12.4% |
| Equity | 10/15 | €114,240 | €122,752 | +€8,512 | +7.5% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €95,640 | €104,152 | +€8,512 | +8.9% |
| 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 | €93,780 | €102,292 | +€8,512 | +9.1% |
| Amounts payable | 17/49 | €109,090 | €128,236 | +€19,146 | +17.6% |
| Amounts payable after more than one year | 17 | €29,295 | €16,467 | -€12,828 | -43.8% |
| Financial debts | 170/4 | €29,295 | €16,467 | -€12,828 | -43.8% |
| Amounts payable within one year | 42/48 | €79,795 | €111,769 | +€31,974 | +40.1% |
| Current portion of amounts payable after more than one year | 42 | €14,808 | €12,828 | -€1,980 | -13.4% |
| Trade debts | 44 | €30,280 | €19,432 | -€10,847 | -35.8% |
| Suppliers | 440/4 | €30,280 | €19,432 | -€10,847 | -35.8% |
| Taxes, remuneration and social security | 45 | €17,352 | €23,736 | +€6,384 | +36.8% |
| Taxes | 450/3 | €11,145 | €16,865 | +€5,720 | +51.3% |
| Remuneration and social security | 454/9 | €6,207 | €6,871 | +€664 | +10.7% |
| Other amounts payable | 47/48 | €17,356 | €55,773 | +€38,417 | +221% |
| Non-recurring operating income | 76A | €815 | - | -€815 | |
| Remuneration, social security and pensions | 62 | €95,388 | €98,255 | +€2,867 | +3.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €14,722 | €19,211 | +€4,488 | +30.5% |
| Other operating charges | 640/8 | €1,845 | €5,944 | +€4,099 | +222% |
| Non-recurring operating charges | 66A | €1,276 | €5,878 | +€4,602 | +361% |
| Gross operating margin | 9900 | €144,877 | €147,798 | +€2,922 | +2.0% |
| Operating profit (loss) | 9901 | €31,645 | €18,510 | -€13,135 | -41.5% |
| Financial income | 75/76B | - | €11 | +€11 | |
| Recurring financial income | 75 | - | €11 | +€11 | |
| Financial charges | 65/66B | €3,009 | €2,509 | -€501 | -16.6% |
| Recurring financial charges | 65 | €3,009 | €2,509 | -€501 | -16.6% |
| Profit (loss) for the period before taxes | 9903 | €28,636 | €16,012 | -€12,624 | -44.1% |
| Income taxes | 67/77 | €10,622 | €7,500 | -€3,122 | -29.4% |
| Profit (loss) for the period | 9904 | €18,015 | €8,512 | -€9,503 | -52.7% |
| Profit (loss) for the period to be appropriated | 9905 | €18,015 | €8,512 | -€9,503 | -52.7% |
Next steps
Calculation and sources
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Green is a favourable move for that line, red an unfavourable one. Prepared on 2 November 2026 via checked.be.