PAR SHOP: 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 SHOP
Largest movements
- Cash +€41,955
up €41,955 (+136%), from €30,808 to €72,763
mainly Net result for the year (+€50,498) and Tax, wage and social debts (+€23,884)
- Receivables within one year -€12,116
down €12,116 (-27.5%), from €44,060 to €31,944
of which Other amounts receivable: -€10,756
- Reserves +€41,056
up €41,056 (+110%), from €37,455 to €78,511
- Tax, wage and social debts +€23,884
up €23,884 (+97.3%), from €24,546 to €48,429
of which Taxes: +€22,004
- Other debts -€19,258
down €19,258 (-67.1%), from €28,700 to €9,442
- Trade debts -€17,552
down €17,552 (-89.3%), from €19,645 to €2,092
- Gross operating margin +€44,454
up €44,454 (+87.6%), from €50,735 to €95,189
- Taxes +€21,236
up €21,236 (+495%), from €4,290 to €25,527
- Staff costs -€11,592
down €11,592 (-31.2%), from €37,133 to €25,540
- Financial charges -€3,352
down €3,352 (-87.9%), from €3,813 to €462
- Financial income +€1,771
up €1,771 (+28.9%), from €6,128 to €7,898
From the 31-12-2024 result to the 31-12-2025 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 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €201,179 | €230,669 | +€29,489 | +14.7% |
| Fixed assets | 21/28 | €1,174 | €513 | -€661 | -56.3% |
| Tangible fixed assets | 22/27 | €1,095 | €434 | -€661 | -60.4% |
| Furniture and vehicles | 24 | €1,095 | €434 | -€661 | -60.4% |
| Financial fixed assets | 28 | €80 | €80 | = | 0.0% |
| Current assets | 29/58 | €200,005 | €230,155 | +€30,150 | +15.1% |
| Stocks and contracts in progress | 3 | €124,039 | €124,039 | = | 0.0% |
| Stocks | 30/36 | €124,039 | €124,039 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €44,060 | €31,944 | -€12,116 | -27.5% |
| Trade receivables | 40 | €1,897 | €537 | -€1,360 | -71.7% |
| Other amounts receivable | 41 | €42,163 | €31,407 | -€10,756 | -25.5% |
| Cash at bank and in hand | 54/58 | €30,808 | €72,763 | +€41,955 | +136% |
| Deferred charges and accrued income | 490/1 | €1,098 | €1,410 | +€312 | +28.4% |
| Total equity and liabilities | 10/49 | €201,179 | €230,669 | +€29,489 | +14.7% |
| Equity | 10/15 | €123,475 | €164,531 | +€41,056 | +33.3% |
| Contributions | 10/11 | €22,000 | €22,000 | = | 0.0% |
| Reserves | 13 | €37,455 | €78,511 | +€41,056 | +110% |
| Distributable reserves | 133 | €37,455 | €78,511 | +€41,056 | +110% |
| Profit (loss) carried forward | 14 | €64,019 | €64,019 | = | 0.0% |
| Amounts payable | 17/49 | €77,705 | €66,138 | -€11,567 | -14.9% |
| Amounts payable within one year | 42/48 | €77,705 | €66,138 | -€11,567 | -14.9% |
| Trade debts | 44 | €19,645 | €2,092 | -€17,552 | -89.3% |
| Suppliers | 440/4 | €19,645 | €2,092 | -€17,552 | -89.3% |
| Advances received on contracts in progress | 46 | €4,814 | €6,174 | +€1,360 | +28.3% |
| Taxes, remuneration and social security | 45 | €24,546 | €48,429 | +€23,884 | +97.3% |
| Taxes | 450/3 | €19,210 | €41,214 | +€22,004 | +115% |
| Remuneration and social security | 454/9 | €5,336 | €7,216 | +€1,880 | +35.2% |
| Other amounts payable | 47/48 | €28,700 | €9,442 | -€19,258 | -67.1% |
| Remuneration, social security and pensions | 62 | €37,133 | €25,540 | -€11,592 | -31.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,179 | €661 | -€518 | -43.9% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €50,735 | €95,189 | +€44,454 | +87.6% |
| Operating profit (loss) | 9901 | €12,036 | €68,588 | +€56,552 | +470% |
| Financial income | 75/76B | €6,128 | €7,898 | +€1,771 | +28.9% |
| Recurring financial income | 75 | €6,128 | €7,898 | +€1,771 | +28.9% |
| Financial charges | 65/66B | €3,813 | €462 | -€3,352 | -87.9% |
| Recurring financial charges | 65 | €3,813 | €462 | -€3,352 | -87.9% |
| Profit (loss) for the period before taxes | 9903 | €14,351 | €76,025 | +€61,674 | +430% |
| Income taxes | 67/77 | €4,290 | €25,527 | +€21,236 | +495% |
| Profit (loss) for the period | 9904 | €10,061 | €50,498 | +€40,438 | +402% |
| Profit (loss) for the period to be appropriated | 9905 | €10,061 | €50,498 | +€40,438 | +402% |
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 24 October 2026 via checked.be.