PARADIS: 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.
PARADIS
Largest movements
- Cash +€202,825
up €202,825 (+927.3%), from €21,874 to €224,699
mainly Stocks and contracts (+€185,794) and Receivables within one year (+€54,656)
- Stocks and contracts -€185,794
down €185,794 (-60.7%), from €306,196 to €120,402
- Receivables within one year -€54,656
down €54,656 (-51.0%), from €107,157 to €52,500
of which Other amounts receivable: -€28,779
- Receivables after one year +€35,410
new in 2024: €35,410
- Tangible fixed assets +€30,012
up €30,012 (+164.2%), from €18,280 to €48,292
of which Furniture and vehicles: +€30,012
- Profit (loss) carried forward +€18,816
up €18,816 (+8.0%), from €234,618 to €253,434
- Tax, wage and social debts +€8,829
up €8,829 (+163.7%), from €5,393 to €14,222
of which Taxes: +€8,570
- Gross operating margin +€38,192
up €38,192 (+124.5%), from €30,667 to €68,858
- Depreciation +€5,600
up €5,600 (+61.3%), from €9,140 to €14,740
- Write-downs +€2,332
no longer reported in 2024 (was -€2,332)
- Other operating charges -€2,211
down €2,211 (-72.7%), from €3,040 to €829
- Financial charges -€1,990
down €1,990 (-57.7%), from €3,450 to €1,461
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 | €453,562 | €481,304 | +€27,741 | +6.1% |
| Fixed assets | 21/28 | €18,280 | €48,292 | +€30,012 | +164.2% |
| Tangible fixed assets | 22/27 | €18,280 | €48,292 | +€30,012 | +164.2% |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Furniture and vehicles | 24 | €18,280 | €48,292 | +€30,012 | +164.2% |
| Financial fixed assets | 28 | - | €0 | = | |
| Current assets | 29/58 | €435,282 | €433,011 | -€2,271 | -0.5% |
| Amounts receivable after more than one year | 29 | - | €35,410 | +€35,410 | |
| Trade receivables | 290 | - | €35,410 | +€35,410 | |
| Stocks and contracts in progress | 3 | €306,196 | €120,402 | -€185,794 | -60.7% |
| Stocks | 30/36 | €306,196 | €120,402 | -€185,794 | -60.7% |
| Amounts receivable within one year | 40/41 | €107,157 | €52,500 | -€54,656 | -51.0% |
| Trade receivables | 40 | €75,877 | €50,000 | -€25,877 | -34.1% |
| Other amounts receivable | 41 | €31,279 | €2,500 | -€28,779 | -92.0% |
| Cash at bank and in hand | 54/58 | €21,874 | €224,699 | +€202,825 | +927.3% |
| Deferred charges and accrued income | 490/1 | €56 | - | -€56 | |
| Total equity and liabilities | 10/49 | €453,562 | €481,304 | +€27,741 | +6.1% |
| Equity | 10/15 | €447,851 | €466,668 | +€18,816 | +4.2% |
| Contributions | 10/11 | €156,310 | €156,310 | = | 0.0% |
| Reserves | 13 | €56,924 | €56,924 | = | 0.0% |
| Tax-exempt reserves | 132 | €9,974 | €9,974 | = | 0.0% |
| Distributable reserves | 133 | €46,950 | €46,950 | = | 0.0% |
| Profit (loss) carried forward | 14 | €234,618 | €253,434 | +€18,816 | +8.0% |
| Amounts payable | 17/49 | €5,711 | €14,636 | +€8,925 | +156.3% |
| Amounts payable within one year | 42/48 | €5,711 | €14,636 | +€8,925 | +156.3% |
| Trade debts | 44 | - | €414 | +€414 | |
| Suppliers | 440/4 | - | €414 | +€414 | |
| Taxes, remuneration and social security | 45 | €5,393 | €14,222 | +€8,829 | +163.7% |
| Taxes | 450/3 | €404 | €8,973 | +€8,570 | +2121.8% |
| Remuneration and social security | 454/9 | €4,989 | €5,249 | +€259 | +5.2% |
| Other amounts payable | 47/48 | €318 | - | -€318 | |
| Non-recurring operating income | 76A | - | €18,631 | +€18,631 | |
| Remuneration, social security and pensions | 62 | €32,516 | €33,012 | +€496 | +1.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,140 | €14,740 | +€5,600 | +61.3% |
| Write-downs on stocks, contracts in progress and trade receivables: additions (reversals) | 631/4 | -€2,332 | - | +€2,332 | |
| Other operating charges | 640/8 | €3,040 | €829 | -€2,211 | -72.7% |
| Gross operating margin | 9900 | €30,667 | €68,858 | +€38,192 | +124.5% |
| Operating profit (loss) | 9901 | -€11,697 | €20,277 | +€31,974 | |
| Financial charges | 65/66B | €3,450 | €1,461 | -€1,990 | -57.7% |
| Recurring financial charges | 65 | €3,450 | €1,461 | -€1,990 | -57.7% |
| Profit (loss) for the period before taxes | 9903 | -€15,148 | €18,816 | +€33,964 | |
| Income taxes | 67/77 | €500 | - | -€500 | |
| Profit (loss) for the period | 9904 | -€15,647 | €18,816 | +€34,464 | |
| Profit (loss) for the period to be appropriated | 9905 | -€15,647 | €18,816 | +€34,464 |
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 6 October 2026 via checked.be.