PARABEL CONSULT: 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.
PARABEL CONSULT
Largest movements
- Cash +€23,318
new in 2025: €23,318
mainly Net result for the year (+€103,126) and Depreciation (+€25,090)
- Tangible fixed assets -€13,108
down €13,108 (-1.5%), from €901,182 to €888,075
of which Land and buildings: -€22,086
- Profit (loss) carried forward +€103,126
up €103,126 (+91.8%), from €112,367 to €215,493
- Other debts -€64,447
down €64,447 (-73.9%), from €87,182 to €22,735
- Debts after one year -€46,903
down €46,903 (-7.4%), from €631,347 to €584,444
- Gross operating margin +€33,184
up €33,184 (+23.1%), from €143,461 to €176,644
- Depreciation -€12,011
down €12,011 (-32.4%), from €37,102 to €25,090
- Taxes +€9,496
up €9,496 (+48.2%), from €19,682 to €29,178
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.
Cash bridge derived
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 | €934,291 | €937,932 | +€3,641 | +0.4% |
| Fixed assets | 21/28 | €901,182 | €888,075 | -€13,108 | -1.5% |
| Tangible fixed assets | 22/27 | €901,182 | €888,075 | -€13,108 | -1.5% |
| Land and buildings | 22 | €883,048 | €860,961 | -€22,086 | -2.5% |
| Plant, machinery and equipment | 23 | €18,135 | €16,521 | -€1,614 | -8.9% |
| Furniture and vehicles | 24 | - | €10,593 | +€10,593 | |
| Current assets | 29/58 | €33,108 | €49,857 | +€16,749 | +50.6% |
| Amounts receivable within one year | 40/41 | €12,000 | €16,931 | +€4,931 | +41.1% |
| Trade receivables | 40 | €12,000 | €12,800 | +€800 | +6.7% |
| Other amounts receivable | 41 | - | €4,131 | +€4,131 | |
| Current investments | 50/53 | €4,605 | - | -€4,605 | |
| Cash at bank and in hand | 54/58 | - | €23,318 | +€23,318 | |
| Deferred charges and accrued income | 490/1 | €16,504 | €9,608 | -€6,896 | -41.8% |
| Total equity and liabilities | 10/49 | €934,291 | €937,932 | +€3,641 | +0.4% |
| Equity | 10/15 | €152,367 | €255,493 | +€103,126 | +67.7% |
| Contributions | 10/11 | €40,000 | €40,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €112,367 | €215,493 | +€103,126 | +91.8% |
| Amounts payable | 17/49 | €781,924 | €682,439 | -€99,485 | -12.7% |
| Amounts payable after more than one year | 17 | €631,347 | €584,444 | -€46,903 | -7.4% |
| Financial debts | 170/4 | €631,347 | €584,444 | -€46,903 | -7.4% |
| Amounts payable within one year | 42/48 | €150,577 | €97,995 | -€52,582 | -34.9% |
| Current portion of amounts payable after more than one year | 42 | €45,874 | €47,220 | +€1,345 | +2.9% |
| Trade debts | 44 | €1,599 | €3,248 | +€1,649 | +103.1% |
| Suppliers | 440/4 | €1,599 | €3,248 | +€1,649 | +103.1% |
| Taxes, remuneration and social security | 45 | €15,922 | €24,792 | +€8,871 | +55.7% |
| Taxes | 450/3 | €15,922 | €24,792 | +€8,871 | +55.7% |
| Other amounts payable | 47/48 | €87,182 | €22,735 | -€64,447 | -73.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,102 | €25,090 | -€12,011 | -32.4% |
| Other operating charges | 640/8 | €1,000 | €626 | -€374 | -37.4% |
| Gross operating margin | 9900 | €143,461 | €176,644 | +€33,184 | +23.1% |
| Operating profit (loss) | 9901 | €105,359 | €150,928 | +€45,569 | +43.3% |
| Financial charges | 65/66B | €18,548 | €18,624 | +€76 | +0.4% |
| Recurring financial charges | 65 | €18,548 | €18,624 | +€76 | +0.4% |
| Profit (loss) for the period before taxes | 9903 | €86,811 | €132,304 | +€45,493 | +52.4% |
| Income taxes | 67/77 | €19,682 | €29,178 | +€9,496 | +48.2% |
| Profit (loss) for the period | 9904 | €67,129 | €103,126 | +€35,997 | +53.6% |
| Profit (loss) for the period to be appropriated | 9905 | €67,129 | €103,126 | +€35,997 | +53.6% |
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 9 October 2026 via checked.be.