PARADIGM IT SERVICES: 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.
PARADIGM IT SERVICES
Largest movements
- Cash +€26,653
up €26,653 (+45.1%), from €59,113 to €85,766
mainly Depreciation (+€23,984) and Net result for the year (+€23,432)
- Tangible fixed assets -€23,984
down €23,984 (-7.3%), from €329,427 to €305,444
of which Leasing and similar rights: -€12,007
- Current investments -€13,393
down €13,393 (-35.8%), from €37,378 to €23,985
- Deferred charges and accrued income -€11,924
down €11,924 (-7.8%), from €153,787 to €141,862
- Reserves -€32,658
down €32,658 (-12.3%), from €266,203 to €233,545
- Debts after one year -€26,771
down €26,771 (-13.3%), from €201,694 to €174,923
- Other debts +€15,478
up €15,478 (+18.8%), from €82,234 to €97,712
- Tax, wage and social debts +€10,270
up €10,270 (+59.2%), from €17,351 to €27,621
of which Remuneration and social security: +€9,000
- Trade debts +€9,425
up €9,425 (+104%), from €9,101 to €18,526
- Financial charges +€21,298
up €21,298 (+83.2%), from €25,594 to €46,892
- Gross operating margin -€15,829
down €15,829 (-14.3%), from €110,372 to €94,544
- Financial income +€6,804
up €6,804 (+47.8%), from €14,220 to €21,024
- Taxes -€5,472
down €5,472 (-23.4%), from €23,420 to €17,948
- Other operating charges +€1,232
up €1,232 (+59.2%), from €2,080 to €3,312
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 | €622,897 | €596,370 | -€26,528 | -4.3% |
| Fixed assets | 21/28 | €334,427 | €305,444 | -€28,984 | -8.7% |
| Tangible fixed assets | 22/27 | €329,427 | €305,444 | -€23,984 | -7.3% |
| Land and buildings | 22 | €294,851 | €285,048 | -€9,803 | -3.3% |
| Plant, machinery and equipment | 23 | €2,961 | €1,349 | -€1,612 | -54.4% |
| Furniture and vehicles | 24 | €1,743 | €1,181 | -€562 | -32.2% |
| Leasing and similar rights | 25 | €29,872 | €17,865 | -€12,007 | -40.2% |
| Financial fixed assets | 28 | €5,000 | €0 | -€5,000 | -100% |
| Current assets | 29/58 | €288,470 | €290,926 | +€2,456 | +0.9% |
| Stocks and contracts in progress | 3 | €15,032 | €13,462 | -€1,570 | -10.4% |
| Stocks | 30/36 | €15,032 | €13,462 | -€1,570 | -10.4% |
| Amounts receivable within one year | 40/41 | €23,159 | €25,850 | +€2,690 | +11.6% |
| Trade receivables | 40 | €18,082 | €24,425 | +€6,343 | +35.1% |
| Other amounts receivable | 41 | €5,077 | €1,425 | -€3,653 | -71.9% |
| Current investments | 50/53 | €37,378 | €23,985 | -€13,393 | -35.8% |
| Cash at bank and in hand | 54/58 | €59,113 | €85,766 | +€26,653 | +45.1% |
| Deferred charges and accrued income | 490/1 | €153,787 | €141,862 | -€11,924 | -7.8% |
| Total equity and liabilities | 10/49 | €622,897 | €596,370 | -€26,528 | -4.3% |
| Equity | 10/15 | €278,603 | €245,945 | -€32,658 | -11.7% |
| Contributions | 10/11 | €12,400 | €12,400 | = | 0.0% |
| Reserves | 13 | €266,203 | €233,545 | -€32,658 | -12.3% |
| Distributable reserves | 133 | €266,203 | €233,545 | -€32,658 | -12.3% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €344,294 | €350,425 | +€6,131 | +1.8% |
| Amounts payable after more than one year | 17 | €201,694 | €174,923 | -€26,771 | -13.3% |
| Financial debts | 170/4 | €201,694 | €174,923 | -€26,771 | -13.3% |
| Amounts payable within one year | 42/48 | €137,357 | €170,827 | +€33,470 | +24.4% |
| Current portion of amounts payable after more than one year | 42 | €28,671 | €26,969 | -€1,702 | -5.9% |
| Trade debts | 44 | €9,101 | €18,526 | +€9,425 | +104% |
| Suppliers | 440/4 | €9,101 | €18,526 | +€9,425 | +104% |
| Taxes, remuneration and social security | 45 | €17,351 | €27,621 | +€10,270 | +59.2% |
| Taxes | 450/3 | €17,351 | €18,621 | +€1,270 | +7.3% |
| Remuneration and social security | 454/9 | - | €9,000 | +€9,000 | |
| Other amounts payable | 47/48 | €82,234 | €97,712 | +€15,478 | +18.8% |
| Accrued charges and deferred income | 492/3 | €5,244 | €4,675 | -€569 | -10.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €23,672 | €23,984 | +€311 | +1.3% |
| Other operating charges | 640/8 | €2,080 | €3,312 | +€1,232 | +59.2% |
| Gross operating margin | 9900 | €110,372 | €94,544 | -€15,829 | -14.3% |
| Operating profit (loss) | 9901 | €84,620 | €67,248 | -€17,372 | -20.5% |
| Financial income | 75/76B | €14,220 | €21,024 | +€6,804 | +47.8% |
| Recurring financial income | 75 | €14,220 | €21,024 | +€6,804 | +47.8% |
| Financial charges | 65/66B | €25,594 | €46,892 | +€21,298 | +83.2% |
| Recurring financial charges | 65 | €25,594 | €46,892 | +€21,298 | +83.2% |
| Profit (loss) for the period before taxes | 9903 | €73,246 | €41,380 | -€31,866 | -43.5% |
| Income taxes | 67/77 | €23,420 | €17,948 | -€5,472 | -23.4% |
| Profit (loss) for the period | 9904 | €49,826 | €23,432 | -€26,394 | -53.0% |
| Profit (loss) for the period to be appropriated | 9905 | €49,826 | €23,432 | -€26,394 | -53.0% |
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 20 October 2026 via checked.be.