NEW PARC: 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.
What changed
NEW PARC
NACE 47.221, Retail sale of meat and meat products, excluding game and poultry
financial year 2025 compared with 2024filed annual accounts (NBB)
Net result for the year
€434,833
2024 · €611,841-€177,007
Equity
€1.8m
2024 · €1.8m+€18,833
Cash
€1.3m
2024 · €1.6m-€309,793
Balance sheet total
€4.6m
2024 · €5.3m-€660,574
Largest movements
Assets
- Cash -€309,793
down €309,793 (-19.6%), from €1.6m to €1.3m
mainly Contributions, distributions and other (-€416,000) and Current portion of long-term debt (-€347,977)
- Intangible fixed assets -€190,478
down €190,478 (-100%), from €190,478 to €0
- Tangible fixed assets -€171,283
down €171,283 (-22.2%), from €771,145 to €599,861
- Financial fixed assets -€100,738
down €100,738 (-20.4%), from €492,651 to €391,913
of which Affiliated companies: -€100,738
- Receivables within one year +€65,441
up €65,441 (+10.4%), from €630,664 to €696,105
of which Trade receivables: +€116,632
Equity and liabilities
- Current portion of long-term debt -€347,977
down €347,977 (-67.8%), from €512,874 to €164,897
- Debts after one year -€164,897
down €164,897 (-29.0%), from €568,422 to €403,525
of which Financial debts: -€164,897
- Other debts -€83,223
down €83,223 (-16.6%), from €501,121 to €417,898
Income statement
- Turnover -€1.5m
down €1.5m (-4.7%), from €32.1m to €30.5m
- Goods and materials -€1.4m
down €1.4m (-5.5%), from €25.0m to €23.6m
of which Purchases: -€1.3m
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.
Result 2024
€611,841
Turnover
-€1.5m
Other operating income
-€2,660
Goods and materials
+€1.4m
Services and other goods
-€30,660
Staff costs
-€80,308
Depreciation
-€5,753
Other operating charges
+€1,096
Other operating items
-€40,752
Financial income
+€27,618
Financial charges
+€30,085
Taxes
+€61,903
Result 2025
€434,833
raises the resultlowers the resultnot broken down further in the accounts
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.
From operations
+€606,089
Investment
+€12,993
Financing
-€928,874
Cash 2024
€1.6m
From operations (derived)
+€606,089
Net result for the year
+€434,833
Depreciation
+€430,559
Stocks and contracts
-€24,394
Receivables within one year
-€65,441
Deferred charges and accrued income
-€2,935
Trade debts
-€29,427
Tax, wage and social debts
-€51,434
Other debts
-€83,223
Accrued charges and deferred income
-€2,448
Investment (derived)
+€12,993
Investment in fixed assets (net)
+€22,993
Current investments
-€10,000
Financing
-€928,874
Debts after one year
-€164,897
Current portion of long-term debt
-€347,977
Contributions, distributions and other
-€416,000
Cash 2025
€1.3m
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €5,258,373 | €4,597,799 | -€660,574 | -12.6% |
| Formation expenses | 20 | - | €8,948 | +€8,948 | |
| Fixed assets | 21/28 | €1,454,273 | €991,774 | -€462,499 | -31.8% |
| Intangible fixed assets | 21 | €190,478 | €0 | -€190,478 | -100% |
| Tangible fixed assets | 22/27 | €771,145 | €599,861 | -€171,283 | -22.2% |
| Plant, machinery and equipment | 23 | €392,823 | €312,897 | -€79,926 | -20.3% |
| Furniture and vehicles | 24 | €87,138 | €53,639 | -€33,500 | -38.4% |
| Other tangible fixed assets | 26 | €291,183 | €233,326 | -€57,857 | -19.9% |
| Financial fixed assets | 28 | €492,651 | €391,913 | -€100,738 | -20.4% |
| Affiliated companies | 280/1 | €487,971 | €387,233 | -€100,738 | -20.6% |
| Amounts receivable | 281 | €487,971 | €387,233 | -€100,738 | -20.6% |
| Other financial fixed assets | 284/8 | €4,680 | €4,680 | = | 0.0% |
| Shares | 284 | €0 | - | = | |
| Amounts receivable and cash guarantees | 285/8 | €4,680 | €4,680 | = | 0.0% |
| Current assets | 29/58 | €3,804,099 | €3,597,076 | -€207,023 | -5.4% |
| Stocks and contracts in progress | 3 | €1,096,110 | €1,120,504 | +€24,394 | +2.2% |
| Stocks | 30/36 | €1,096,110 | €1,120,504 | +€24,394 | +2.2% |
| Raw materials and consumables | 30/31 | €16,407 | €16,407 | = | 0.0% |
| Goods purchased for resale | 34 | €1,079,703 | €1,104,098 | +€24,394 | +2.3% |
| Amounts receivable within one year | 40/41 | €630,664 | €696,105 | +€65,441 | +10.4% |
| Trade receivables | 40 | €257,443 | €374,075 | +€116,632 | +45.3% |
| Other amounts receivable | 41 | €373,221 | €322,031 | -€51,191 | -13.7% |
| Current investments | 50/53 | €490,000 | €500,000 | +€10,000 | +2.0% |
| Other investments | 51/53 | €490,000 | €500,000 | +€10,000 | +2.0% |
| Cash at bank and in hand | 54/58 | €1,578,102 | €1,268,309 | -€309,793 | -19.6% |
| Deferred charges and accrued income | 490/1 | €9,222 | €12,158 | +€2,935 | +31.8% |
| Total equity and liabilities | 10/49 | €5,258,373 | €4,597,799 | -€660,574 | -12.6% |
| Equity | 10/15 | €1,814,109 | €1,832,942 | +€18,833 | +1.0% |
| Contributions | 10/11 | €100,000 | €100,000 | = | 0.0% |
| Capital | 10 | €100,000 | €100,000 | = | 0.0% |
| Issued capital | 100 | €100,000 | €100,000 | = | 0.0% |
| Reserves | 13 | €1,714,109 | €1,732,942 | +€18,833 | +1.1% |
| Non-distributable reserves | 130/1 | €34,725 | €34,725 | = | 0.0% |
| Legal reserve | 130 | €10,000 | €10,000 | = | 0.0% |
| Other | 1319 | €24,725 | €24,725 | = | 0.0% |
| Tax-exempt reserves | 132 | €252,600 | €252,600 | = | 0.0% |
| Distributable reserves | 133 | €1,426,784 | €1,445,617 | +€18,833 | +1.3% |
| Amounts payable | 17/49 | €3,444,264 | €2,764,857 | -€679,407 | -19.7% |
| Amounts payable after more than one year | 17 | €568,422 | €403,525 | -€164,897 | -29.0% |
| Financial debts | 170/4 | €562,249 | €397,352 | -€164,897 | -29.3% |
| Credit institutions | 173 | €562,249 | €397,352 | -€164,897 | -29.3% |
| Other amounts payable | 178/9 | €6,173 | €6,173 | = | 0.0% |
| Amounts payable within one year | 42/48 | €2,867,147 | €2,355,086 | -€512,062 | -17.9% |
| Current portion of amounts payable after more than one year | 42 | €512,874 | €164,897 | -€347,977 | -67.8% |
| Trade debts | 44 | €1,501,245 | €1,471,818 | -€29,427 | -2.0% |
| Suppliers | 440/4 | €1,501,245 | €1,471,818 | -€29,427 | -2.0% |
| Taxes, remuneration and social security | 45 | €351,907 | €300,473 | -€51,434 | -14.6% |
| Taxes | 450/3 | €129,166 | €51,695 | -€77,471 | -60.0% |
| Remuneration and social security | 454/9 | €222,741 | €248,778 | +€26,037 | +11.7% |
| Other amounts payable | 47/48 | €501,121 | €417,898 | -€83,223 | -16.6% |
| Accrued charges and deferred income | 492/3 | €8,695 | €6,246 | -€2,448 | -28.2% |
| Operating income | 70/76A | €32,409,218 | €30,906,510 | -€1.5m | -4.6% |
| Turnover | 70 | €32,052,841 | €30,546,553 | -€1.5m | -4.7% |
| Other operating income | 74 | €353,096 | €350,436 | -€2,660 | -0.8% |
| Non-recurring operating income | 76A | €3,280 | €9,521 | +€6,241 | +190% |
| Operating charges | 60/66A | €31,543,642 | €30,337,547 | -€1.2m | -3.8% |
| Goods for resale, raw materials and consumables | 60 | €24,982,864 | €23,614,150 | -€1.4m | -5.5% |
| Purchases | 600/8 | €24,961,699 | €23,638,545 | -€1.3m | -5.3% |
| Change in stocks: decrease (increase) | 609 | €21,165 | -€24,394 | -€45,559 | |
| Services and other goods | 61 | €4,102,416 | €4,133,076 | +€30,660 | +0.7% |
| Remuneration, social security and pensions | 62 | €1,938,271 | €2,018,579 | +€80,308 | +4.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €424,805 | €430,559 | +€5,753 | +1.4% |
| Other operating charges | 640/8 | €94,285 | €93,189 | -€1,096 | -1.2% |
| Non-recurring operating charges | 66A | €1,000 | €47,993 | +€46,993 | +4,699% |
| Operating profit (loss) | 9901 | €865,576 | €568,963 | -€296,612 | -34.3% |
| Financial income | 75/76B | €84,747 | €112,365 | +€27,618 | +32.6% |
| Recurring financial income | 75 | €84,747 | €112,365 | +€27,618 | +32.6% |
| Income from financial fixed assets | 750 | - | €23,508 | +€23,508 | |
| Income from current assets | 751 | €8,813 | €5,637 | -€3,176 | -36.0% |
| Other financial income | 752/9 | €75,934 | €83,220 | +€7,286 | +9.6% |
| Financial charges | 65/66B | €159,215 | €129,130 | -€30,085 | -18.9% |
| Recurring financial charges | 65 | €145,691 | €129,130 | -€16,561 | -11.4% |
| Debt charges | 650 | €23,521 | €13,988 | -€9,533 | -40.5% |
| Other financial charges | 652/9 | €122,171 | €115,142 | -€7,028 | -5.8% |
| Non-recurring financial charges | 66B | €13,523 | €0 | -€13,523 | -100% |
| Profit (loss) for the period before taxes | 9903 | €791,108 | €552,198 | -€238,910 | -30.2% |
| Income taxes | 67/77 | €179,267 | €117,364 | -€61,903 | -34.5% |
| Taxes | 670/3 | €179,267 | €117,364 | -€61,903 | -34.5% |
| Profit (loss) for the period | 9904 | €611,841 | €434,833 | -€177,007 | -28.9% |
| Transfer from tax-exempt reserves | 789 | €126,300 | €0 | -€126,300 | -100% |
| Transfer to tax-exempt reserves | 689 | €0 | - | = | |
| Profit (loss) for the period to be appropriated | 9905 | €738,141 | €434,833 | -€303,307 | -41.1% |
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 22 October 2026 via checked.be.