PARADIGMES: 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.
PARADIGMES
Largest movements
- Current investments -€59,500
down €59,500 (-49.6%), from €120,000 to €60,500
- Receivables within one year -€4,879
down €4,879 (-63.3%), from €7,713 to €2,834
of which Trade receivables: -€4,413
- Tangible fixed assets -€2,338
down €2,338 (-32.4%), from €7,225 to €4,887
of which Land and buildings: -€1,289
- Other debts -€34,768
down €34,768 (-85.4%), from €40,714 to €5,946
- Reserves -€33,255
down €33,255 (-43.8%), from €75,860 to €42,605
of which Distributable reserves: -€33,255
- Gross operating margin +€11,021
up €11,021 (+94.3%), from €11,692 to €22,713
- Taxes +€3,459
up €3,459 (+127.8%), from €2,707 to €6,166
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 | €138,318 | €70,409 | -€67,909 | -49.1% |
| Fixed assets | 21/28 | €7,225 | €4,887 | -€2,338 | -32.4% |
| Tangible fixed assets | 22/27 | €7,225 | €4,887 | -€2,338 | -32.4% |
| Land and buildings | 22 | €6,176 | €4,887 | -€1,289 | -20.9% |
| Plant, machinery and equipment | 23 | €92 | - | -€92 | |
| Furniture and vehicles | 24 | €958 | - | -€958 | |
| Current assets | 29/58 | €131,093 | €65,522 | -€65,571 | -50.0% |
| Amounts receivable within one year | 40/41 | €7,713 | €2,834 | -€4,879 | -63.3% |
| Trade receivables | 40 | €4,413 | - | -€4,413 | |
| Other amounts receivable | 41 | €3,300 | €2,834 | -€466 | -14.1% |
| Current investments | 50/53 | €120,000 | €60,500 | -€59,500 | -49.6% |
| Cash at bank and in hand | 54/58 | €1,714 | €613 | -€1,101 | -64.3% |
| Deferred charges and accrued income | 490/1 | €1,666 | €1,576 | -€91 | -5.4% |
| Total equity and liabilities | 10/49 | €138,318 | €70,409 | -€67,909 | -49.1% |
| Equity | 10/15 | €97,540 | €64,285 | -€33,255 | -34.1% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €75,860 | €42,605 | -€33,255 | -43.8% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €74,000 | €40,745 | -€33,255 | -44.9% |
| Profit (loss) carried forward | 14 | €3,080 | €3,080 | = | 0.0% |
| Amounts payable | 17/49 | €40,778 | €6,124 | -€34,654 | -85.0% |
| Amounts payable within one year | 42/48 | €40,778 | €6,124 | -€34,654 | -85.0% |
| Trade debts | 44 | €64 | €178 | +€114 | +178.7% |
| Suppliers | 440/4 | €64 | €178 | +€114 | +178.7% |
| Other amounts payable | 47/48 | €40,714 | €5,946 | -€34,768 | -85.4% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,546 | €2,338 | -€208 | -8.2% |
| Other operating charges | 640/8 | €1,096 | €887 | -€210 | -19.1% |
| Gross operating margin | 9900 | €11,692 | €22,713 | +€11,021 | +94.3% |
| Operating profit (loss) | 9901 | €8,050 | €19,489 | +€11,438 | +142.1% |
| Financial income | 75/76B | €22 | - | -€22 | |
| Recurring financial income | 75 | €22 | - | -€22 | |
| Financial charges | 65/66B | €179 | €178 | -€2 | -0.9% |
| Recurring financial charges | 65 | €179 | €178 | -€2 | -0.9% |
| Profit (loss) for the period before taxes | 9903 | €7,893 | €19,311 | +€11,418 | +144.7% |
| Income taxes | 67/77 | €2,707 | €6,166 | +€3,459 | +127.8% |
| Profit (loss) for the period | 9904 | €5,186 | €13,145 | +€7,959 | +153.5% |
| Profit (loss) for the period to be appropriated | 9905 | €5,186 | €13,145 | +€7,959 | +153.5% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 1 October 2026 via checked.be.