PARADEIGMA: 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.
PARADEIGMA
Largest movements
- Cash -€44,545
down €44,545 (-88.1%), from €50,551 to €6,006
mainly Other debts (-€28,500) and Tax, wage and social debts (-€23,516)
- Tangible fixed assets -€6,269
down €6,269 (-25.8%), from €24,314 to €18,046
of which Furniture and vehicles: -€3,945
- Receivables within one year +€2,842
up €2,842 (+3.1%), from €92,777 to €95,619
of which Trade receivables: +€33,273
- Other debts -€28,500
no longer reported in 2024 (was €28,500)
- Tax, wage and social debts -€23,516
down €23,516 (-48.9%), from €48,070 to €24,554
- Profit (loss) carried forward +€9,141
up €9,141 (+22.3%), from €40,952 to €50,093
- Accrued charges and deferred income -€3,840
no longer reported in 2024 (was €3,840)
- Trade debts -€1,717
down €1,717 (-67.7%), from €2,537 to €819
- Gross operating margin -€37,050
down €37,050 (-61.3%), from €60,398 to €23,348
- Taxes -€7,812
down €7,812 (-68.6%), from €11,384 to €3,572
- Financial charges +€2,548
up €2,548 (+243.3%), from €1,047 to €3,595
- Depreciation +€814
up €814 (+14.9%), from €5,455 to €6,269
- Other operating charges -€788
down €788 (-50.5%), from €1,560 to €772
From the 2023 result to the 2024 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 2023 and 2024 balance sheets and the 2024 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2023 | 2024 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €168,102 | €119,670 | -€48,432 | -28.8% |
| Fixed assets | 21/28 | €24,314 | €18,046 | -€6,269 | -25.8% |
| Tangible fixed assets | 22/27 | €24,314 | €18,046 | -€6,269 | -25.8% |
| Plant, machinery and equipment | 23 | €7,114 | €5,468 | -€1,646 | -23.1% |
| Furniture and vehicles | 24 | €12,081 | €8,136 | -€3,945 | -32.7% |
| Other tangible fixed assets | 26 | €5,119 | €4,441 | -€678 | -13.2% |
| Current assets | 29/58 | €143,788 | €101,625 | -€42,163 | -29.3% |
| Amounts receivable within one year | 40/41 | €92,777 | €95,619 | +€2,842 | +3.1% |
| Trade receivables | 40 | - | €33,273 | +€33,273 | |
| Other amounts receivable | 41 | €92,777 | €62,346 | -€30,430 | -32.8% |
| Cash at bank and in hand | 54/58 | €50,551 | €6,006 | -€44,545 | -88.1% |
| Deferred charges and accrued income | 490/1 | €460 | - | -€460 | |
| Total equity and liabilities | 10/49 | €168,102 | €119,670 | -€48,432 | -28.8% |
| Equity | 10/15 | €85,156 | €94,297 | +€9,141 | +10.7% |
| Contributions | 10/11 | €1,000 | €1,000 | = | 0.0% |
| Reserves | 13 | €43,204 | €43,204 | = | 0.0% |
| Non-distributable reserves | 130/1 | €100 | €100 | = | 0.0% |
| Reserves not available under the articles | 1311 | €100 | €100 | = | 0.0% |
| Distributable reserves | 133 | €43,104 | €43,104 | = | 0.0% |
| Profit (loss) carried forward | 14 | €40,952 | €50,093 | +€9,141 | +22.3% |
| Amounts payable | 17/49 | €82,947 | €25,374 | -€57,573 | -69.4% |
| Amounts payable within one year | 42/48 | €79,107 | €25,374 | -€53,733 | -67.9% |
| Trade debts | 44 | €2,537 | €819 | -€1,717 | -67.7% |
| Suppliers | 440/4 | €2,537 | €819 | -€1,717 | -67.7% |
| Taxes, remuneration and social security | 45 | €48,070 | €24,554 | -€23,516 | -48.9% |
| Taxes | 450/3 | €48,070 | €24,554 | -€23,516 | -48.9% |
| Other amounts payable | 47/48 | €28,500 | - | -€28,500 | |
| Accrued charges and deferred income | 492/3 | €3,840 | - | -€3,840 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €5,455 | €6,269 | +€814 | +14.9% |
| Other operating charges | 640/8 | €1,560 | €772 | -€788 | -50.5% |
| Gross operating margin | 9900 | €60,398 | €23,348 | -€37,050 | -61.3% |
| Operating profit (loss) | 9901 | €53,384 | €16,307 | -€37,076 | -69.5% |
| Financial income | 75/76B | - | €1 | +€1 | |
| Recurring financial income | 75 | - | €1 | +€1 | |
| Financial charges | 65/66B | €1,047 | €3,595 | +€2,548 | +243.3% |
| Recurring financial charges | 65 | €1,047 | €3,595 | +€2,548 | +243.3% |
| Profit (loss) for the period before taxes | 9903 | €52,336 | €12,714 | -€39,623 | -75.7% |
| Income taxes | 67/77 | €11,384 | €3,572 | -€7,812 | -68.6% |
| Profit (loss) for the period | 9904 | €40,952 | €9,141 | -€31,811 | -77.7% |
| Profit (loss) for the period to be appropriated | 9905 | €40,952 | €9,141 | -€31,811 | -77.7% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 3 October 2026 via checked.be.