Parachute: 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.
Parachute
Largest movements
- Tangible fixed assets -€18,417
down €18,417 (-3.6%), from €506,341 to €487,924
of which Land and buildings: -€19,242
- Cash +€6,855
up €6,855 (+155%), from €4,428 to €11,283
mainly Depreciation (+€19,464) and Trade debts (+€3,875)
- Profit (loss) carried forward -€11,468
down €11,468 (-3.3%), from -€352,748 to -€364,216
- Revaluation surpluses -€5,736
down €5,736 (-1.4%), from €418,876 to €413,140
- Reserves +€5,736
up €5,736 (+6.2%), from €91,781 to €97,517
- Gross operating margin -€2,260
down €2,260 (-15.8%), from €14,286 to €12,026
- Other operating charges +€485
up €485 (+13.4%), from €3,624 to €4,109
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 | €514,178 | €502,981 | -€11,197 | -2.2% |
| Fixed assets | 21/28 | €506,341 | €488,274 | -€18,067 | -3.6% |
| Tangible fixed assets | 22/27 | €506,341 | €487,924 | -€18,417 | -3.6% |
| Land and buildings | 22 | €506,193 | €486,951 | -€19,242 | -3.8% |
| Plant, machinery and equipment | 23 | €56 | €42 | -€14 | -25.0% |
| Furniture and vehicles | 24 | €92 | €931 | +€839 | +912% |
| Financial fixed assets | 28 | - | €350 | +€350 | |
| Current assets | 29/58 | €7,837 | €14,707 | +€6,870 | +87.7% |
| Amounts receivable within one year | 40/41 | €1,915 | €2,031 | +€116 | +6.1% |
| Trade receivables | 40 | €545 | €1,400 | +€855 | +157% |
| Other amounts receivable | 41 | €1,370 | €631 | -€739 | -53.9% |
| Cash at bank and in hand | 54/58 | €4,428 | €11,283 | +€6,855 | +155% |
| Deferred charges and accrued income | 490/1 | €1,494 | €1,393 | -€101 | -6.8% |
| Total equity and liabilities | 10/49 | €514,178 | €502,981 | -€11,197 | -2.2% |
| Equity | 10/15 | €350,159 | €338,691 | -€11,468 | -3.3% |
| Contributions | 10/11 | €192,250 | €192,250 | = | 0.0% |
| Revaluation surpluses | 12 | €418,876 | €413,140 | -€5,736 | -1.4% |
| Reserves | 13 | €91,781 | €97,517 | +€5,736 | +6.2% |
| Non-distributable reserves | 130/1 | €91,781 | €97,517 | +€5,736 | +6.2% |
| Reserves not available under the articles | 1311 | €91,781 | €97,517 | +€5,736 | +6.2% |
| Profit (loss) carried forward | 14 | -€352,748 | -€364,216 | -€11,468 | -3.3% |
| Amounts payable | 17/49 | €164,019 | €164,290 | +€271 | +0.2% |
| Amounts payable after more than one year | 17 | €25,000 | €25,000 | = | 0.0% |
| Other amounts payable | 178/9 | €25,000 | €25,000 | = | 0.0% |
| Amounts payable within one year | 42/48 | €139,019 | €139,290 | +€271 | +0.2% |
| Trade debts | 44 | €11,125 | €15,000 | +€3,875 | +34.8% |
| Suppliers | 440/4 | €11,125 | €15,000 | +€3,875 | +34.8% |
| Advances received on contracts in progress | 46 | €3,300 | €3,300 | = | 0.0% |
| Other amounts payable | 47/48 | €124,594 | €120,990 | -€3,604 | -2.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,423 | €19,464 | +€41 | +0.2% |
| Other operating charges | 640/8 | €3,624 | €4,109 | +€485 | +13.4% |
| Gross operating margin | 9900 | €14,286 | €12,026 | -€2,260 | -15.8% |
| Operating profit (loss) | 9901 | -€8,761 | -€11,547 | -€2,786 | -31.8% |
| Financial income | 75/76B | €150 | €83 | -€67 | -44.7% |
| Recurring financial income | 75 | €150 | €83 | -€67 | -44.7% |
| Financial charges | 65/66B | €12 | €4 | -€8 | -66.7% |
| Recurring financial charges | 65 | €12 | €4 | -€8 | -66.7% |
| Profit (loss) for the period before taxes | 9903 | -€8,623 | -€11,468 | -€2,845 | -33.0% |
| Profit (loss) for the period | 9904 | -€8,623 | -€11,468 | -€2,845 | -33.0% |
| Profit (loss) for the period to be appropriated | 9905 | -€8,623 | -€11,468 | -€2,845 | -33.0% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.