PARACHE READAPTATION: what changed
Two fiscal 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.
PARACHE READAPTATION
Largest movements
- Cash +€59,375
up €59,375 (+54.5%), from €108,897 to €168,272
mainly Net result for the year (+€121,088) and Tax, wage and social debts (+€19,311)
- Current investments +€23,675
up €23,675 (+3.1%), from €765,867 to €789,542
- Reserves +€70,000
up €70,000 (+22.6%), from €310,000 to €380,000
- Tax, wage and social debts +€19,311
up €19,311 (+44.8%), from €43,133 to €62,444
of which Remuneration and social security: +€12,000
- Purchases and services +€23,519
up €23,519 (+16.4%), from €143,588 to €167,107
- Financial income +€19,272
up €19,272 (+130.3%), from €14,785 to €34,057
- Turnover +€17,863
up €17,863 (+5.3%), from €337,014 to €354,877
- Taxes +€4,613
up €4,613 (+10.4%), from €44,175 to €48,788
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 | €877,460 | €964,963 | +€87,503 | +10.0% |
| Fixed assets | 21/28 | €609 | €5,062 | +€4,453 | +731.2% |
| Tangible fixed assets | 22/27 | €309 | €4,762 | +€4,453 | +1441.1% |
| Furniture and vehicles | 24 | €309 | €4,762 | +€4,453 | +1441.1% |
| Financial fixed assets | 28 | €300 | €300 | = | 0.0% |
| Current assets | 29/58 | €876,851 | €959,901 | +€83,050 | +9.5% |
| Amounts receivable within one year | 40/41 | €2,087 | €2,087 | = | 0.0% |
| Trade receivables | 40 | €2,087 | €2,087 | = | 0.0% |
| Current investments | 50/53 | €765,867 | €789,542 | +€23,675 | +3.1% |
| Cash at bank and in hand | 54/58 | €108,897 | €168,272 | +€59,375 | +54.5% |
| Total equity and liabilities | 10/49 | €877,460 | €964,963 | +€87,503 | +10.0% |
| Equity | 10/15 | €697,490 | €768,578 | +€71,088 | +10.2% |
| Contributions | 10/11 | €20,460 | €20,460 | = | 0.0% |
| Outside capital | 11 | €20,460 | €20,460 | = | 0.0% |
| Other | 1109/19 | €20,460 | €20,460 | = | 0.0% |
| Reserves | 13 | €310,000 | €380,000 | +€70,000 | +22.6% |
| Distributable reserves | 133 | €310,000 | €380,000 | +€70,000 | +22.6% |
| Profit (loss) carried forward | 14 | €367,030 | €368,118 | +€1,088 | +0.3% |
| Amounts payable | 17/49 | €179,970 | €196,385 | +€16,415 | +9.1% |
| Amounts payable within one year | 42/48 | €160,047 | €176,462 | +€16,415 | +10.3% |
| Current portion of amounts payable after more than one year | 42 | €4,500 | €5,654 | +€1,154 | +25.6% |
| Trade debts | 44 | €531 | €74 | -€457 | -86.1% |
| Suppliers | 440/4 | €531 | €74 | -€457 | -86.1% |
| Taxes, remuneration and social security | 45 | €43,133 | €62,444 | +€19,311 | +44.8% |
| Taxes | 450/3 | €43,133 | €50,444 | +€7,311 | +16.9% |
| Remuneration and social security | 454/9 | - | €12,000 | +€12,000 | |
| Other amounts payable | 47/48 | €111,883 | €108,290 | -€3,593 | -3.2% |
| Accrued charges and deferred income | 492/3 | €19,923 | €19,923 | = | 0.0% |
| Turnover | 70 | €337,014 | €354,877 | +€17,863 | +5.3% |
| Goods, raw materials, services and sundry goods | 60/61 | €143,588 | €167,107 | +€23,519 | +16.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €403 | €1,107 | +€704 | +174.7% |
| Other operating charges | 640/8 | €682 | €701 | +€19 | +2.8% |
| Gross operating margin | 9900 | €214,127 | €211,167 | -€2,960 | -1.4% |
| Operating profit (loss) | 9901 | €213,042 | €209,359 | -€3,683 | -1.7% |
| Financial income | 75/76B | €14,785 | €34,057 | +€19,272 | +130.3% |
| Recurring financial income | 75 | €14,785 | €34,057 | +€19,272 | +130.3% |
| Financial charges | 65/66B | €74,372 | €73,540 | -€832 | -1.1% |
| Recurring financial charges | 65 | €74,147 | €73,350 | -€797 | -1.1% |
| Non-recurring financial charges | 66B | €225 | €190 | -€35 | -15.6% |
| Profit (loss) for the period before taxes | 9903 | €153,455 | €169,876 | +€16,421 | +10.7% |
| Income taxes | 67/77 | €44,175 | €48,788 | +€4,613 | +10.4% |
| Profit (loss) for the period | 9904 | €109,280 | €121,088 | +€11,808 | +10.8% |
| Profit (loss) for the period to be appropriated | 9905 | €109,280 | €121,088 | +€11,808 | +10.8% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.