Para-Med: 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.
Para-Med
Largest movements
- Cash -€4,159
down €4,159 (-18.0%), from €23,162 to €19,004
mainly Receivables within one year (-€3,000) and Net result for the year (-€2,028)
- Receivables within one year +€3,000
new in 2025: €3,000
- Profit (loss) carried forward -€2,028
down €2,028 (-235%), from -€864 to -€2,892
- Other debts +€1,000
up €1,000 (+39.3%), from €2,544 to €3,544
- Financial income -€311
no longer reported in 2025 (was €311)
- Gross operating margin +€74
up €74 (+4.0%), from -€1,863 to -€1,788
- Other operating charges +€50
new in 2025: €50
- Financial charges -€49
down €49 (-20.6%), from €239 to €189
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 | €23,162 | €22,004 | -€1,159 | -5.0% |
| Current assets | 29/58 | €23,162 | €22,004 | -€1,159 | -5.0% |
| Amounts receivable within one year | 40/41 | - | €3,000 | +€3,000 | |
| Other amounts receivable | 41 | - | €3,000 | +€3,000 | |
| Cash at bank and in hand | 54/58 | €23,162 | €19,004 | -€4,159 | -18.0% |
| Total equity and liabilities | 10/49 | €23,162 | €22,004 | -€1,159 | -5.0% |
| Equity | 10/15 | €19,596 | €17,568 | -€2,028 | -10.3% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€864 | -€2,892 | -€2,028 | -235% |
| Amounts payable | 17/49 | €3,566 | €4,435 | +€869 | +24.4% |
| Amounts payable within one year | 42/48 | €3,566 | €4,435 | +€869 | +24.4% |
| Trade debts | 44 | €1,023 | €891 | -€131 | -12.8% |
| Suppliers | 440/4 | €1,023 | €891 | -€131 | -12.8% |
| Other amounts payable | 47/48 | €2,544 | €3,544 | +€1,000 | +39.3% |
| Other operating charges | 640/8 | - | €50 | +€50 | |
| Gross operating margin | 9900 | -€1,863 | -€1,788 | +€74 | +4.0% |
| Operating profit (loss) | 9901 | -€1,863 | -€1,838 | +€24 | +1.3% |
| Financial income | 75/76B | €311 | - | -€311 | |
| Recurring financial income | 75 | €311 | - | -€311 | |
| Financial charges | 65/66B | €239 | €189 | -€49 | -20.6% |
| Recurring financial charges | 65 | €239 | €189 | -€49 | -20.6% |
| Profit (loss) for the period before taxes | 9903 | -€1,791 | -€2,028 | -€237 | -13.2% |
| Profit (loss) for the period | 9904 | -€1,791 | -€2,028 | -€237 | -13.2% |
| Profit (loss) for the period to be appropriated | 9905 | -€1,791 | -€2,028 | -€237 | -13.2% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 21 October 2026 via checked.be.