Paragon Consultancy: 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.
Paragon Consultancy
Largest movements
- Current investments +€462,243
new in 2025: €462,243
- Cash +€36,798
up €36,798 (+7.4%), from €499,305 to €536,102
mainly Other debts (+€478,993) and Depreciation (+€43,169)
- Other debts +€478,993
up €478,993 (+1,434%), from €33,402 to €512,395
- Depreciation -€47,592
down €47,592 (-52.4%), from €90,761 to €43,169
- Financial income -€11,240
down €11,240 (-65.2%), from €17,240 to €5,999
- Gross operating margin +€4,737
up €4,737 (+9.8%), from €48,112 to €52,849
- Other operating charges +€2,476
up €2,476 (+36.2%), from €6,837 to €9,313
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 | €2,827,296 | €3,307,197 | +€479,901 | +17.0% |
| Fixed assets | 21/28 | €2,318,571 | €2,299,837 | -€18,733 | -0.8% |
| Tangible fixed assets | 22/27 | €2,318,571 | €2,299,837 | -€18,733 | -0.8% |
| Land and buildings | 22 | €2,103,907 | €2,074,020 | -€29,886 | -1.4% |
| Plant, machinery and equipment | 23 | €15,000 | €15,000 | = | 0.0% |
| Furniture and vehicles | 24 | €199,664 | €210,817 | +€11,153 | +5.6% |
| Current assets | 29/58 | €508,725 | €1,007,360 | +€498,634 | +98.0% |
| Amounts receivable within one year | 40/41 | €9,335 | €7,614 | -€1,721 | -18.4% |
| Other amounts receivable | 41 | €9,335 | €7,614 | -€1,721 | -18.4% |
| Current investments | 50/53 | - | €462,243 | +€462,243 | |
| Cash at bank and in hand | 54/58 | €499,305 | €536,102 | +€36,798 | +7.4% |
| Deferred charges and accrued income | 490/1 | €85 | €1,400 | +€1,315 | +1,539% |
| Total equity and liabilities | 10/49 | €2,827,296 | €3,307,197 | +€479,901 | +17.0% |
| Equity | 10/15 | €2,533,416 | €2,537,071 | +€3,655 | +0.1% |
| Contributions | 10/11 | €1,392,460 | €1,392,460 | = | 0.0% |
| Reserves | 13 | €755,239 | €755,239 | = | 0.0% |
| Distributable reserves | 133 | €755,239 | €755,239 | = | 0.0% |
| Profit (loss) carried forward | 14 | €385,717 | €389,371 | +€3,655 | +0.9% |
| Amounts payable | 17/49 | €293,880 | €770,126 | +€476,246 | +162% |
| Amounts payable after more than one year | 17 | €235,106 | €214,778 | -€20,329 | -8.6% |
| Financial debts | 170/4 | €235,106 | €212,228 | -€22,879 | -9.7% |
| Other amounts payable | 178/9 | - | €2,550 | +€2,550 | |
| Amounts payable within one year | 42/48 | €58,774 | €536,139 | +€477,365 | +812% |
| Current portion of amounts payable after more than one year | 42 | €22,638 | €22,843 | +€205 | +0.9% |
| Trade debts | 44 | €2,734 | €902 | -€1,832 | -67.0% |
| Suppliers | 440/4 | €2,734 | €902 | -€1,832 | -67.0% |
| Other amounts payable | 47/48 | €33,402 | €512,395 | +€478,993 | +1,434% |
| Accrued charges and deferred income | 492/3 | - | €19,210 | +€19,210 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €90,761 | €43,169 | -€47,592 | -52.4% |
| Other operating charges | 640/8 | €6,837 | €9,313 | +€2,476 | +36.2% |
| Non-recurring operating charges | 66A | €643 | - | -€643 | |
| Gross operating margin | 9900 | €48,112 | €52,849 | +€4,737 | +9.8% |
| Operating profit (loss) | 9901 | -€50,129 | €367 | +€50,496 | |
| Financial income | 75/76B | €17,240 | €5,999 | -€11,240 | -65.2% |
| Recurring financial income | 75 | €17,240 | €5,999 | -€11,240 | -65.2% |
| Financial charges | 65/66B | €2,835 | €2,711 | -€123 | -4.4% |
| Recurring financial charges | 65 | €2,835 | €2,711 | -€123 | -4.4% |
| Profit (loss) for the period before taxes | 9903 | -€35,725 | €3,655 | +€39,379 | |
| Profit (loss) for the period | 9904 | -€35,725 | €3,655 | +€39,379 | |
| Profit (loss) for the period to be appropriated | 9905 | -€35,725 | €3,655 | +€39,379 |
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.