PARABINA-ORL: what changed
PARABINA-ORL
Largest movements
- Cash +€24,720
up €24,720 (+79.0%), from €31,300 to €56,020
mainly Depreciation (+€26,107) and Net result for the year (+€12,004)
- Tangible fixed assets -€21,989
down €21,989 (-52.9%), from €41,595 to €19,606
of which Land and buildings: -€25,303
- Receivables within one year +€8,250
up €8,250 (+58.3%), from €14,154 to €22,403
- Deferred charges and accrued income +€1,726
up €1,726 (+284%), from €607 to €2,333
- Reserves +€11,170
up €11,170 (+15.1%), from €74,190 to €85,360
- Gross operating margin -€4,438
down €4,438 (-9.0%), from €49,376 to €44,938
- Depreciation -€2,058
down €2,058 (-7.3%), from €28,165 to €26,107
- Taxes -€1,120
down €1,120 (-18.4%), from €6,098 to €4,978
- Financial charges -€1,009
down €1,009 (-89.0%), from €1,134 to €125
- Financial income +€865
up €865 (+222%), from €389 to €1,255
Change in the result, 31-12-2024 to 31-12-2025
For each income-statement line you see the change as its effect on the result. Higher costs lower the result, higher income raises it.
Derived cash bridge
The bridge is derived from the 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result. There is no filed cash-flow statement. You see where the money came from and where it went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €87,806 | €100,513 | +€12,707 | +14.5% |
| Fixed assets | 21/28 | €41,745 | €19,756 | -€21,989 | -52.7% |
| Tangible fixed assets | 22/27 | €41,595 | €19,606 | -€21,989 | -52.9% |
| Land and buildings | 22 | €41,330 | €16,027 | -€25,303 | -61.2% |
| Furniture and vehicles | 24 | €265 | €3,579 | +€3,314 | +1,250% |
| Financial fixed assets | 28 | €150 | €150 | = | 0.0% |
| Current assets | 29/58 | €46,061 | €80,757 | +€34,696 | +75.3% |
| Amounts receivable within one year | 40/41 | €14,154 | €22,403 | +€8,250 | +58.3% |
| Other amounts receivable | 41 | €14,154 | €22,403 | +€8,250 | +58.3% |
| Cash at bank and in hand | 54/58 | €31,300 | €56,020 | +€24,720 | +79.0% |
| Deferred charges and accrued income | 490/1 | €607 | €2,333 | +€1,726 | +284% |
| Total equity and liabilities | 10/49 | €87,806 | €100,513 | +€12,707 | +14.5% |
| Equity | 10/15 | €87,030 | €98,201 | +€11,171 | +12.8% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €74,190 | €85,360 | +€11,170 | +15.1% |
| Distributable reserves | 133 | €74,190 | €85,360 | +€11,170 | +15.1% |
| Profit (loss) carried forward | 14 | €440 | €441 | +€1 | +0.2% |
| Amounts payable | 17/49 | €776 | €2,312 | +€1,536 | +198% |
| Amounts payable within one year | 42/48 | €776 | €2,312 | +€1,536 | +198% |
| Trade debts | 44 | €536 | €1,179 | +€643 | +120% |
| Suppliers | 440/4 | €536 | €1,179 | +€643 | +120% |
| Taxes, remuneration and social security | 45 | €240 | €300 | +€60 | +25.0% |
| Taxes | 450/3 | €240 | €300 | +€60 | +25.0% |
| Other amounts payable | 47/48 | - | €833 | +€833 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €28,165 | €26,107 | -€2,058 | -7.3% |
| Other operating charges | 640/8 | €2,884 | €2,979 | +€96 | +3.3% |
| Gross operating margin | 9900 | €49,376 | €44,938 | -€4,438 | -9.0% |
| Operating profit (loss) | 9901 | €18,327 | €15,852 | -€2,475 | -13.5% |
| Financial income | 75/76B | €389 | €1,255 | +€865 | +222% |
| Recurring financial income | 75 | €389 | €1,255 | +€865 | +222% |
| Financial charges | 65/66B | €1,134 | €125 | -€1,009 | -89.0% |
| Recurring financial charges | 65 | €1,134 | €125 | -€1,009 | -89.0% |
| Profit (loss) for the period before taxes | 9903 | €17,583 | €16,982 | -€601 | -3.4% |
| Income taxes | 67/77 | €6,098 | €4,978 | -€1,120 | -18.4% |
| Profit (loss) for the period | 9904 | €11,485 | €12,004 | +€519 | +4.5% |
| Profit (loss) for the period to be appropriated | 9905 | €11,485 | €12,004 | +€519 | +4.5% |
Next steps
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 1 November 2026 via checked.be.