PARA: what changed
What changed
PARA
NACE 43.341, Painting of buildings
filed annual accounts (NBB)
Net result for the year
-€21,612
2024 · -€122,837+€101,225
Equity
€710,085
2024 · €731,696-€21,612
Cash
€8,151
2024 · €499+€7,652
Balance sheet total
€3.7m
2024 · €3.7m-€51,243
Largest movements
Assets
- Receivables within one year -€41,997
down €41,997 (-30.9%), from €135,826 to €93,829
of which Trade receivables: -€46,061
Equity and liabilities
- Trade debts -€50,912
down €50,912 (-41.3%), from €123,311 to €72,400
Income statement
- Gross operating margin +€78,292
up €78,292 (+33.5%), from €233,692 to €311,984
- Financial charges -€13,171
down €13,171 (-11.1%), from €119,083 to €105,912
- Taxes -€8,591
down €8,591, from €5,000 to -€3,591
- Other operating charges -€4,008
down €4,008 (-63.3%), from €6,335 to €2,327
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.
Result 2024
-€122,837
Gross operating margin
+€78,292
Staff costs
-€2,692
Depreciation
+€369
Other operating charges
+€4,008
Financial income
-€515
Financial charges
+€13,171
Taxes
+€8,591
Result 2025
-€21,612
raises the resultlowers the result
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.
From operations
+€7,652
Investment
€0
Financing
€0
Cash 2024
€499
From operations (derived)
+€7,652
Net result for the year
-€21,612
Depreciation
+€16,388
Receivables within one year
+€41,997
Deferred charges and accrued income
+€510
Trade debts
-€50,912
Tax, wage and social debts
+€12,450
Other debts
+€11,540
Accrued charges and deferred income
-€2,710
Cash 2025
€8,151
brings cash intakes cash out
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,717,463 | €3,666,221 | -€51,243 | -1.4% |
| Fixed assets | 21/28 | €3,580,628 | €3,564,241 | -€16,388 | -0.5% |
| Tangible fixed assets | 22/27 | €20,528 | €4,141 | -€16,388 | -79.8% |
| Land and buildings | 22 | €1,701 | €1,593 | -€108 | -6.3% |
| Plant, machinery and equipment | 23 | €2,803 | €819 | -€1,984 | -70.8% |
| Furniture and vehicles | 24 | €16,025 | €1,729 | -€14,296 | -89.2% |
| Financial fixed assets | 28 | €3,560,100 | €3,560,100 | = | 0.0% |
| Current assets | 29/58 | €136,835 | €101,980 | -€34,855 | -25.5% |
| Amounts receivable within one year | 40/41 | €135,826 | €93,829 | -€41,997 | -30.9% |
| Trade receivables | 40 | €129,214 | €83,153 | -€46,061 | -35.6% |
| Other amounts receivable | 41 | €6,612 | €10,676 | +€4,064 | +61.5% |
| Cash at bank and in hand | 54/58 | €499 | €8,151 | +€7,652 | +1,532% |
| Deferred charges and accrued income | 490/1 | €510 | - | -€510 | |
| Total equity and liabilities | 10/49 | €3,717,463 | €3,666,221 | -€51,243 | -1.4% |
| Equity | 10/15 | €731,696 | €710,085 | -€21,612 | -3.0% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €6,311 | €6,311 | = | 0.0% |
| Tax-exempt reserves | 132 | €111 | €111 | = | 0.0% |
| Distributable reserves | 133 | €6,200 | €6,200 | = | 0.0% |
| Profit (loss) carried forward | 14 | €706,785 | €685,174 | -€21,612 | -3.1% |
| Amounts payable | 17/49 | €2,985,767 | €2,956,136 | -€29,631 | -1.0% |
| Amounts payable after more than one year | 17 | €2,555,343 | €2,555,343 | = | 0.0% |
| Financial debts | 170/4 | €2,555,343 | €2,555,343 | = | 0.0% |
| Amounts payable within one year | 42/48 | €346,573 | €319,652 | -€26,921 | -7.8% |
| Trade debts | 44 | €123,311 | €72,400 | -€50,912 | -41.3% |
| Suppliers | 440/4 | €123,311 | €72,400 | -€50,912 | -41.3% |
| Taxes, remuneration and social security | 45 | €10,793 | €23,244 | +€12,450 | +115% |
| Taxes | 450/3 | €4,159 | €5,376 | +€1,217 | +29.3% |
| Remuneration and social security | 454/9 | €6,635 | €17,868 | +€11,233 | +169% |
| Other amounts payable | 47/48 | €212,468 | €224,009 | +€11,540 | +5.4% |
| Accrued charges and deferred income | 492/3 | €83,851 | €81,141 | -€2,710 | -3.2% |
| Non-recurring operating income | 76A | - | €400 | +€400 | |
| Remuneration, social security and pensions | 62 | €209,869 | €212,561 | +€2,692 | +1.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €16,757 | €16,388 | -€369 | -2.2% |
| Other operating charges | 640/8 | €6,335 | €2,327 | -€4,008 | -63.3% |
| Gross operating margin | 9900 | €233,692 | €311,984 | +€78,292 | +33.5% |
| Operating profit (loss) | 9901 | €732 | €80,709 | +€79,978 | +10,931% |
| Financial income | 75/76B | €515 | - | -€515 | |
| Recurring financial income | 75 | €515 | - | -€515 | |
| Financial charges | 65/66B | €119,083 | €105,912 | -€13,171 | -11.1% |
| Recurring financial charges | 65 | €119,083 | €105,912 | -€13,171 | -11.1% |
| Profit (loss) for the period before taxes | 9903 | -€117,837 | -€25,203 | +€92,634 | +78.6% |
| Income taxes | 67/77 | €5,000 | -€3,591 | -€8,591 | |
| Profit (loss) for the period | 9904 | -€122,837 | -€21,612 | +€101,225 | +82.4% |
| Profit (loss) for the period to be appropriated | 9905 | -€122,837 | -€21,612 | +€101,225 | +82.4% |
Next steps
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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 8 November 2026 via checked.be.