PAR - A - DICE: 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.
PAR - A - DICE
Largest movements
- Cash -€21,425
down €21,425 (-4.7%), from €458,286 to €436,862
mainly Trade debts (-€118,286) and Accrued charges and deferred income (-€60)
- Trade debts -€118,286
no longer reported in 2025 (was €118,286)
- Profit (loss) carried forward +€80,348
up €80,348 (+14.2%), from €565,420 to €645,767
- Other operating charges +€246,533
up €246,533 (+1,193%), from €20,669 to €267,202
- Gross operating margin +€216,861
up €216,861 (+82.1%), from €264,003 to €480,864
- Staff costs -€53,185
down €53,185 (-39.3%), from €135,440 to €82,255
- Taxes +€6,239
up €6,239 (+20.4%), from €30,545 to €36,784
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 | €744,625 | €715,394 | -€29,231 | -3.9% |
| Fixed assets | 21/28 | €87,338 | €81,342 | -€5,996 | -6.9% |
| Tangible fixed assets | 22/27 | €11,967 | €5,970 | -€5,996 | -50.1% |
| Plant, machinery and equipment | 23 | €11,967 | €5,970 | -€5,996 | -50.1% |
| Financial fixed assets | 28 | €75,372 | €75,372 | = | 0.0% |
| Current assets | 29/58 | €657,286 | €634,052 | -€23,235 | -3.5% |
| Amounts receivable within one year | 40/41 | €199,000 | €197,190 | -€1,810 | -0.9% |
| Trade receivables | 40 | €72,000 | €68,190 | -€3,810 | -5.3% |
| Other amounts receivable | 41 | €127,000 | €129,000 | +€2,000 | +1.6% |
| Cash at bank and in hand | 54/58 | €458,286 | €436,862 | -€21,425 | -4.7% |
| Total equity and liabilities | 10/49 | €744,625 | €715,394 | -€29,231 | -3.9% |
| Equity | 10/15 | €592,920 | €673,267 | +€80,348 | +13.6% |
| Contributions | 10/11 | €25,000 | €25,000 | = | 0.0% |
| Reserves | 13 | €2,500 | €2,500 | = | 0.0% |
| Distributable reserves | 133 | €2,500 | €2,500 | = | 0.0% |
| Profit (loss) carried forward | 14 | €565,420 | €645,767 | +€80,348 | +14.2% |
| Amounts payable | 17/49 | €151,705 | €42,126 | -€109,579 | -72.2% |
| Amounts payable within one year | 42/48 | €149,051 | €39,533 | -€109,518 | -73.5% |
| Trade debts | 44 | €118,286 | - | -€118,286 | |
| Suppliers | 440/4 | €118,286 | - | -€118,286 | |
| Taxes, remuneration and social security | 45 | €19,107 | €22,221 | +€3,113 | +16.3% |
| Taxes | 450/3 | €10,826 | €17,319 | +€6,494 | +60.0% |
| Remuneration and social security | 454/9 | €8,282 | €4,902 | -€3,380 | -40.8% |
| Other amounts payable | 47/48 | €11,657 | €17,312 | +€5,654 | +48.5% |
| Accrued charges and deferred income | 492/3 | €2,654 | €2,594 | -€60 | -2.3% |
| Remuneration, social security and pensions | 62 | €135,440 | €82,255 | -€53,185 | -39.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,577 | €5,996 | -€581 | -8.8% |
| Other operating charges | 640/8 | €20,669 | €267,202 | +€246,533 | +1,193% |
| Gross operating margin | 9900 | €264,003 | €480,864 | +€216,861 | +82.1% |
| Operating profit (loss) | 9901 | €101,318 | €125,412 | +€24,094 | +23.8% |
| Financial income | 75/76B | €298 | €65 | -€234 | -78.3% |
| Recurring financial income | 75 | €298 | €65 | -€234 | -78.3% |
| Financial charges | 65/66B | €6,696 | €8,344 | +€1,648 | +24.6% |
| Recurring financial charges | 65 | €6,696 | €8,344 | +€1,648 | +24.6% |
| Profit (loss) for the period before taxes | 9903 | €94,920 | €117,132 | +€22,212 | +23.4% |
| Income taxes | 67/77 | €30,545 | €36,784 | +€6,239 | +20.4% |
| Profit (loss) for the period | 9904 | €64,375 | €80,348 | +€15,973 | +24.8% |
| Profit (loss) for the period to be appropriated | 9905 | €64,375 | €80,348 | +€15,973 | +24.8% |
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 27 October 2026 via checked.be.