Paradiddle: 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.
Paradiddle
Largest movements
- Receivables within one year -€17,719
down €17,719 (-77.8%), from €22,774 to €5,055
of which Trade receivables: -€22,774
- Tangible fixed assets -€7,023
down €7,023 (-20.2%), from €34,800 to €27,778
of which Land and buildings: -€4,196
- Profit (loss) carried forward -€18,596
new in 2025: -€18,596
- Tax, wage and social debts -€5,970
down €5,970 (-41.8%), from €14,289 to €8,319
- Gross operating margin -€54,552
down €54,552, from €44,257 to -€10,295
- Taxes -€8,037
down €8,037 (-98.3%), from €8,178 to €141
- Financial charges -€926
down €926 (-71.2%), from €1,300 to €374
- Depreciation -€775
down €775 (-9.9%), from €7,797 to €7,023
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 | €129,015 | €105,778 | -€23,237 | -18.0% |
| Fixed assets | 21/28 | €34,800 | €27,778 | -€7,023 | -20.2% |
| Tangible fixed assets | 22/27 | €34,800 | €27,778 | -€7,023 | -20.2% |
| Land and buildings | 22 | €27,998 | €23,802 | -€4,196 | -15.0% |
| Plant, machinery and equipment | 23 | €2,266 | €1,543 | -€723 | -31.9% |
| Furniture and vehicles | 24 | €4,536 | €2,432 | -€2,104 | -46.4% |
| Current assets | 29/58 | €94,215 | €78,001 | -€16,214 | -17.2% |
| Amounts receivable within one year | 40/41 | €22,774 | €5,055 | -€17,719 | -77.8% |
| Trade receivables | 40 | €22,774 | - | -€22,774 | |
| Other amounts receivable | 41 | - | €5,055 | +€5,055 | |
| Cash at bank and in hand | 54/58 | €70,555 | €71,285 | +€730 | +1.0% |
| Deferred charges and accrued income | 490/1 | €886 | €1,661 | +€775 | +87.4% |
| Total equity and liabilities | 10/49 | €129,015 | €105,778 | -€23,237 | -18.0% |
| Equity | 10/15 | €75,676 | €57,080 | -€18,596 | -24.6% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €73,676 | €73,676 | = | 0.0% |
| Distributable reserves | 133 | €73,676 | €73,676 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€18,596 | -€18,596 | |
| Amounts payable | 17/49 | €53,339 | €48,698 | -€4,641 | -8.7% |
| Amounts payable within one year | 42/48 | €53,339 | €48,698 | -€4,641 | -8.7% |
| Trade debts | 44 | - | €891 | +€891 | |
| Suppliers | 440/4 | - | €891 | +€891 | |
| Taxes, remuneration and social security | 45 | €14,289 | €8,319 | -€5,970 | -41.8% |
| Taxes | 450/3 | €14,289 | €8,319 | -€5,970 | -41.8% |
| Other amounts payable | 47/48 | €39,050 | €39,489 | +€439 | +1.1% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,797 | €7,023 | -€775 | -9.9% |
| Other operating charges | 640/8 | €741 | €763 | +€22 | +3.0% |
| Gross operating margin | 9900 | €44,257 | -€10,295 | -€54,552 | |
| Operating profit (loss) | 9901 | €35,718 | -€18,081 | -€53,800 | |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €1,300 | €374 | -€926 | -71.2% |
| Recurring financial charges | 65 | €1,300 | €374 | -€926 | -71.2% |
| Profit (loss) for the period before taxes | 9903 | €34,418 | -€18,455 | -€52,873 | |
| Income taxes | 67/77 | €8,178 | €141 | -€8,037 | -98.3% |
| Profit (loss) for the period | 9904 | €26,240 | -€18,596 | -€44,836 | |
| Profit (loss) for the period to be appropriated | 9905 | €26,240 | -€18,596 | -€44,836 |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 15 October 2026 via checked.be.