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
- Receivables within one year +€71,415
up €71,415 (+11024.1%), from €648 to €72,063
of which Trade receivables: +€71,623
- Stocks and contracts -€69,105
no longer reported in 2024 (was €69,105)
- Cash +€20,537
up €20,537 (+259.5%), from €7,915 to €28,452
mainly Stocks and contracts (+€69,105) and Other debts (+€37,087)
- Other debts +€37,087
up €37,087 (+115.6%), from €32,087 to €69,174
- Tax, wage and social debts -€13,527
no longer reported in 2024 (was €13,527)
of which Remuneration and social security: -€12,950
- Reserves -€1,417
down €1,417 (-10.6%), from €13,427 to €12,010
of which Distributable reserves: -€1,417
- Financial income -€3,273
down €3,273 (-47.8%), from €6,844 to €3,571
- Gross operating margin -€599
down €599 (-19.6%), from -€3,056 to -€3,655
- Taxes -€565
down €565 (-98.8%), from €572 to €7
- Other operating charges +€178
up €178 (+31.0%), from €575 to €753
- Depreciation -€158
no longer reported in 2024 (was €158)
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 | €77,668 | €100,515 | +€22,847 | +29.4% |
| Fixed assets | 21/28 | - | €0 | = | |
| Tangible fixed assets | 22/27 | - | €0 | = | |
| Plant, machinery and equipment | 23 | - | €0 | = | |
| Furniture and vehicles | 24 | - | €0 | = | |
| Current assets | 29/58 | €77,668 | €100,515 | +€22,847 | +29.4% |
| Stocks and contracts in progress | 3 | €69,105 | - | -€69,105 | |
| Stocks | 30/36 | €69,105 | - | -€69,105 | |
| Amounts receivable within one year | 40/41 | €648 | €72,063 | +€71,415 | +11024.1% |
| Trade receivables | 40 | - | €71,623 | +€71,623 | |
| Other amounts receivable | 41 | €648 | €440 | -€208 | -32.1% |
| Cash at bank and in hand | 54/58 | €7,915 | €28,452 | +€20,537 | +259.5% |
| Total equity and liabilities | 10/49 | €77,668 | €100,515 | +€22,847 | +29.4% |
| Equity | 10/15 | €32,027 | €30,610 | -€1,417 | -4.4% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €13,427 | €12,010 | -€1,417 | -10.6% |
| 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 | €11,567 | €10,150 | -€1,417 | -12.2% |
| Amounts payable | 17/49 | €45,641 | €69,905 | +€24,264 | +53.2% |
| Amounts payable within one year | 42/48 | €45,641 | €69,905 | +€24,264 | +53.2% |
| Trade debts | 44 | €27 | €731 | +€704 | +2614.0% |
| Suppliers | 440/4 | €27 | €731 | +€704 | +2614.0% |
| Taxes, remuneration and social security | 45 | €13,527 | - | -€13,527 | |
| Taxes | 450/3 | €577 | - | -€577 | |
| Remuneration and social security | 454/9 | €12,950 | - | -€12,950 | |
| Other amounts payable | 47/48 | €32,087 | €69,174 | +€37,087 | +115.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €158 | - | -€158 | |
| Other operating charges | 640/8 | €575 | €753 | +€178 | +31.0% |
| Gross operating margin | 9900 | -€3,056 | -€3,655 | -€599 | -19.6% |
| Operating profit (loss) | 9901 | -€3,788 | -€4,408 | -€619 | -16.3% |
| Financial income | 75/76B | €6,844 | €3,571 | -€3,273 | -47.8% |
| Recurring financial income | 75 | €6,844 | €3,571 | -€3,273 | -47.8% |
| Financial charges | 65/66B | €484 | €574 | +€90 | +18.5% |
| Recurring financial charges | 65 | €484 | €574 | +€90 | +18.5% |
| Profit (loss) for the period before taxes | 9903 | €2,572 | -€1,410 | -€3,982 | |
| Income taxes | 67/77 | €572 | €7 | -€565 | -98.8% |
| Profit (loss) for the period | 9904 | €2,000 | -€1,417 | -€3,417 | |
| Profit (loss) for the period to be appropriated | 9905 | €2,000 | -€1,417 | -€3,417 |
Source: filed annual accounts (NBB), financial years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 12 October 2026 via checked.be.