PARALLEL: 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.
PARALLEL
Largest movements
- Tangible fixed assets +€22,161
up €22,161 (+50.8%), from €43,639 to €65,800
of which Furniture and vehicles: +€23,111
- Cash -€10,766
down €10,766 (-12.8%), from €84,354 to €73,588
mainly Investment in fixed assets (net) (-€31,872) and Contributions, distributions and other (-€26,011)
- Receivables within one year -€9,783
down €9,783 (-90.8%), from €10,770 to €987
of which Other amounts receivable: -€6,256
- Stocks and contracts +€3,125
up €3,125 (+8.9%), from €35,216 to €38,341
- Reserves +€23,327
up €23,327 (+9.3%), from €251,863 to €275,190
- Tax, wage and social debts -€8,196
down €8,196 (-25.8%), from €31,736 to €23,540
- Other debts -€7,550
down €7,550 (-92.2%), from €8,188 to €638
- Gross operating margin -€10,195
down €10,195 (-11.2%), from €91,022 to €80,827
- Depreciation +€8,760
up €8,760 (+922%), from €950 to €9,710
- Taxes -€5,511
down €5,511 (-21.3%), from €25,899 to €20,388
- Financial income -€1,320
down €1,320 (-17.5%), from €7,546 to €6,226
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 | €300,934 | €305,967 | +€5,033 | +1.7% |
| Fixed assets | 21/28 | €43,644 | €65,805 | +€22,161 | +50.8% |
| Tangible fixed assets | 22/27 | €43,639 | €65,800 | +€22,161 | +50.8% |
| Land and buildings | 22 | €43,639 | €42,689 | -€950 | -2.2% |
| Furniture and vehicles | 24 | - | €23,111 | +€23,111 | |
| Financial fixed assets | 28 | €5 | €5 | = | 0.0% |
| Current assets | 29/58 | €257,290 | €240,162 | -€17,128 | -6.7% |
| Stocks and contracts in progress | 3 | €35,216 | €38,341 | +€3,125 | +8.9% |
| Stocks | 30/36 | €35,216 | €38,341 | +€3,125 | +8.9% |
| Amounts receivable within one year | 40/41 | €10,770 | €987 | -€9,783 | -90.8% |
| Trade receivables | 40 | €4,514 | €987 | -€3,528 | -78.1% |
| Other amounts receivable | 41 | €6,256 | - | -€6,256 | |
| Current investments | 50/53 | €125,000 | €125,000 | = | 0.0% |
| Cash at bank and in hand | 54/58 | €84,354 | €73,588 | -€10,766 | -12.8% |
| Deferred charges and accrued income | 490/1 | €1,950 | €2,245 | +€295 | +15.1% |
| Total equity and liabilities | 10/49 | €300,934 | €305,967 | +€5,033 | +1.7% |
| Equity | 10/15 | €253,455 | €276,782 | +€23,327 | +9.2% |
| Contributions | 10/11 | €1,592 | €1,592 | = | 0.0% |
| Reserves | 13 | €251,863 | €275,190 | +€23,327 | +9.3% |
| Distributable reserves | 133 | €251,863 | €275,190 | +€23,327 | +9.3% |
| Amounts payable | 17/49 | €47,479 | €29,185 | -€18,294 | -38.5% |
| Amounts payable within one year | 42/48 | €46,779 | €28,285 | -€18,494 | -39.5% |
| Trade debts | 44 | €6,855 | €4,106 | -€2,749 | -40.1% |
| Suppliers | 440/4 | €6,855 | €4,106 | -€2,749 | -40.1% |
| Taxes, remuneration and social security | 45 | €31,736 | €23,540 | -€8,196 | -25.8% |
| Taxes | 450/3 | €31,736 | €23,540 | -€8,196 | -25.8% |
| Other amounts payable | 47/48 | €8,188 | €638 | -€7,550 | -92.2% |
| Accrued charges and deferred income | 492/3 | €700 | €900 | +€200 | +28.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €950 | €9,710 | +€8,760 | +922% |
| Other operating charges | 640/8 | €5,294 | €5,855 | +€561 | +10.6% |
| Gross operating margin | 9900 | €91,022 | €80,827 | -€10,195 | -11.2% |
| Operating profit (loss) | 9901 | €84,777 | €65,262 | -€19,516 | -23.0% |
| Financial income | 75/76B | €7,546 | €6,226 | -€1,320 | -17.5% |
| Recurring financial income | 75 | €7,546 | €6,226 | -€1,320 | -17.5% |
| Financial charges | 65/66B | €1,442 | €1,761 | +€318 | +22.1% |
| Recurring financial charges | 65 | €1,442 | €1,761 | +€318 | +22.1% |
| Profit (loss) for the period before taxes | 9903 | €90,881 | €69,727 | -€21,154 | -23.3% |
| Income taxes | 67/77 | €25,899 | €20,388 | -€5,511 | -21.3% |
| Profit (loss) for the period | 9904 | €64,982 | €49,339 | -€15,643 | -24.1% |
| Profit (loss) for the period to be appropriated | 9905 | €64,982 | €49,339 | -€15,643 | -24.1% |
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 22 October 2026 via checked.be.