PARAGE YVES: 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.
PARAGE YVES
Largest movements
- Cash +€29,480
up €29,480 (+66.7%), from €44,207 to €73,686
mainly Other debts (+€45,742) and Net result for the year (+€20,710)
- Tangible fixed assets -€16,775
down €16,775 (-35.4%), from €47,334 to €30,559
of which Plant, machinery and equipment: -€12,995
- Receivables within one year +€6,843
up €6,843 (+41.5%), from €16,483 to €23,326
- Deferred charges and accrued income -€5,639
down €5,639 (-32.7%), from €17,232 to €11,593
- Other debts +€45,742
up €45,742 (+915%), from €5,000 to €50,742
- Reserves -€33,560
down €33,560 (-30.1%), from €111,422 to €77,862
- Gross operating margin -€16,226
down €16,226 (-15.7%), from €103,187 to €86,961
- Staff costs -€7,449
down €7,449 (-18.3%), from €40,607 to €33,158
- Taxes -€1,512
down €1,512 (-10.6%), from €14,261 to €12,749
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 | €125,371 | €139,279 | +€13,908 | +11.1% |
| Fixed assets | 21/28 | €47,449 | €30,674 | -€16,775 | -35.4% |
| Tangible fixed assets | 22/27 | €47,334 | €30,559 | -€16,775 | -35.4% |
| Plant, machinery and equipment | 23 | €33,186 | €20,191 | -€12,995 | -39.2% |
| Furniture and vehicles | 24 | €14,148 | €10,368 | -€3,780 | -26.7% |
| Financial fixed assets | 28 | €115 | €115 | = | 0.0% |
| Current assets | 29/58 | €77,922 | €108,605 | +€30,683 | +39.4% |
| Amounts receivable within one year | 40/41 | €16,483 | €23,326 | +€6,843 | +41.5% |
| Other amounts receivable | 41 | €16,483 | €23,326 | +€6,843 | +41.5% |
| Cash at bank and in hand | 54/58 | €44,207 | €73,686 | +€29,480 | +66.7% |
| Deferred charges and accrued income | 490/1 | €17,232 | €11,593 | -€5,639 | -32.7% |
| Total equity and liabilities | 10/49 | €125,371 | €139,279 | +€13,908 | +11.1% |
| Equity | 10/15 | €112,922 | €79,362 | -€33,560 | -29.7% |
| Contributions | 10/11 | €1,500 | €1,500 | = | 0.0% |
| Reserves | 13 | €111,422 | €77,862 | -€33,560 | -30.1% |
| Distributable reserves | 133 | €111,422 | €77,862 | -€33,560 | -30.1% |
| Amounts payable | 17/49 | €12,449 | €59,917 | +€47,468 | +381% |
| Amounts payable within one year | 42/48 | €12,257 | €59,723 | +€47,466 | +387% |
| Trade debts | 44 | €748 | €1,845 | +€1,097 | +147% |
| Suppliers | 440/4 | €748 | €1,845 | +€1,097 | +147% |
| Taxes, remuneration and social security | 45 | €6,509 | €7,136 | +€627 | +9.6% |
| Taxes | 450/3 | €2,143 | €3,528 | +€1,385 | +64.6% |
| Remuneration and social security | 454/9 | €4,366 | €3,608 | -€758 | -17.4% |
| Other amounts payable | 47/48 | €5,000 | €50,742 | +€45,742 | +915% |
| Accrued charges and deferred income | 492/3 | €192 | €194 | +€1 | +0.8% |
| Remuneration, social security and pensions | 62 | €40,607 | €33,158 | -€7,449 | -18.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €19,901 | €19,596 | -€306 | -1.5% |
| Other operating charges | 640/8 | €466 | €696 | +€229 | +49.1% |
| Gross operating margin | 9900 | €103,187 | €86,961 | -€16,226 | -15.7% |
| Operating profit (loss) | 9901 | €42,213 | €33,512 | -€8,701 | -20.6% |
| Financial income | 75/76B | €0 | - | -€0 | |
| Recurring financial income | 75 | €0 | - | -€0 | |
| Financial charges | 65/66B | €48 | €53 | +€5 | +9.4% |
| Recurring financial charges | 65 | €48 | €53 | +€5 | +9.4% |
| Profit (loss) for the period before taxes | 9903 | €42,165 | €33,459 | -€8,705 | -20.6% |
| Income taxes | 67/77 | €14,261 | €12,749 | -€1,512 | -10.6% |
| Profit (loss) for the period | 9904 | €27,903 | €20,710 | -€7,193 | -25.8% |
| Profit (loss) for the period to be appropriated | 9905 | €27,903 | €20,710 | -€7,193 | -25.8% |
Source: filed annual accounts (NBB), financial years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 25 October 2026 via checked.be.