PARALLELE: 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.
What changed
PARALLELE
NACE 46.160, Agents in the wholesale of textiles, clothing, fur, footwear and leather goods
fiscal year 2024 against 2025filed annual accounts (NBB)
Net result for the year
€35,100
2024 · €79,936-€44,836
Equity
€691,071
2024 · €655,971+€35,100
Cash
€32,323
2024 · €5,179+€27,145
Balance sheet total
€3.7m
2024 · €3.9m-€172,917
Largest movements
Assets
- Tangible fixed assets -€138,754
down €138,754 (-4.0%), from €3.5m to €3.4m
of which Land and buildings: -€118,183
- Receivables within one year -€61,656
down €61,656 (-24.4%), from €253,056 to €191,400
of which Trade receivables: -€63,430
Equity and liabilities
- Debts after one year -€160,303
down €160,303 (-8.9%), from €1.8m to €1.6m
of which Financial debts: -€160,303
- Other debts -€40,601
down €40,601 (-3.5%), from €1.2m to €1.1m
Income statement
- Gross operating margin -€64,265
down €64,265 (-18.6%), from €345,406 to €281,142
- Taxes -€14,523
down €14,523 (-54.1%), from €26,828 to €12,305
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.
Result 2024
€79,936
Gross operating margin
-€64,265
Depreciation
+€13
Other operating charges
+€2,426
Financial income
+€177
Financial charges
+€2,290
Taxes
+€14,523
Result 2025
€35,100
Cash bridge derived
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.
From operations
+€235,165
Investment
-€28,442
Financing
-€179,578
Cash 2024
€5,179
From operations (derived)
+€235,165
Net result for the year
+€35,100
Depreciation
+€166,754
Receivables within one year
+€61,656
Deferred charges and accrued income
+€94
Trade debts
+€17,436
Other debts
-€40,601
Accrued charges and deferred income
-€5,274
Investment (derived)
-€28,442
Investment in fixed assets (net)
-€28,000
Current investments
-€442
Financing
-€179,578
Debts after one year
-€160,303
Current portion of long-term debt
-€19,275
Cash 2025
€32,323
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €3,874,545 | €3,701,628 | -€172,917 | -4.5% |
| Fixed assets | 21/28 | €3,510,823 | €3,372,069 | -€138,754 | -4.0% |
| Tangible fixed assets | 22/27 | €3,510,815 | €3,372,061 | -€138,754 | -4.0% |
| Land and buildings | 22 | €3,308,824 | €3,190,641 | -€118,183 | -3.6% |
| Plant, machinery and equipment | 23 | €103,170 | €83,157 | -€20,012 | -19.4% |
| Furniture and vehicles | 24 | €98,822 | €98,263 | -€559 | -0.6% |
| Financial fixed assets | 28 | €7 | €7 | = | 0.0% |
| Current assets | 29/58 | €363,722 | €329,559 | -€34,163 | -9.4% |
| Amounts receivable after more than one year | 29 | €58,000 | €58,000 | = | 0.0% |
| Other amounts receivable | 291 | €58,000 | €58,000 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €253,056 | €191,400 | -€61,656 | -24.4% |
| Trade receivables | 40 | €187,300 | €123,870 | -€63,430 | -33.9% |
| Other amounts receivable | 41 | €65,755 | €67,530 | +€1,774 | +2.7% |
| Current investments | 50/53 | €45,247 | €45,689 | +€442 | +1.0% |
| Cash at bank and in hand | 54/58 | €5,179 | €32,323 | +€27,145 | +524.2% |
| Deferred charges and accrued income | 490/1 | €2,241 | €2,146 | -€94 | -4.2% |
| Total equity and liabilities | 10/49 | €3,874,545 | €3,701,628 | -€172,917 | -4.5% |
| Equity | 10/15 | €655,971 | €691,071 | +€35,100 | +5.4% |
| Contributions | 10/11 | €9,084 | €9,084 | = | 0.0% |
| Reserves | 13 | €646,000 | €680,000 | +€34,000 | +5.3% |
| Distributable reserves | 133 | €646,000 | €680,000 | +€34,000 | +5.3% |
| Profit (loss) carried forward | 14 | €887 | €1,986 | +€1,100 | +124.1% |
| Amounts payable | 17/49 | €3,218,574 | €3,010,557 | -€208,017 | -6.5% |
| Amounts payable after more than one year | 17 | €1,797,395 | €1,637,092 | -€160,303 | -8.9% |
| Financial debts | 170/4 | €1,794,995 | €1,634,692 | -€160,303 | -8.9% |
| Other amounts payable | 178/9 | €2,400 | €2,400 | = | 0.0% |
| Amounts payable within one year | 42/48 | €1,382,111 | €1,339,670 | -€42,440 | -3.1% |
| Current portion of amounts payable after more than one year | 42 | €202,770 | €183,495 | -€19,275 | -9.5% |
| Trade debts | 44 | €7,240 | €24,675 | +€17,436 | +240.8% |
| Suppliers | 440/4 | €7,240 | €24,675 | +€17,436 | +240.8% |
| Taxes, remuneration and social security | 45 | €1,500 | €1,500 | = | 0.0% |
| Taxes | 450/3 | €1,500 | €1,500 | = | 0.0% |
| Other amounts payable | 47/48 | €1,170,601 | €1,130,000 | -€40,601 | -3.5% |
| Accrued charges and deferred income | 492/3 | €39,068 | €33,794 | -€5,274 | -13.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €166,767 | €166,754 | -€13 | 0.0% |
| Other operating charges | 640/8 | €17,034 | €14,609 | -€2,426 | -14.2% |
| Gross operating margin | 9900 | €345,406 | €281,142 | -€64,265 | -18.6% |
| Operating profit (loss) | 9901 | €161,606 | €99,779 | -€61,826 | -38.3% |
| Financial income | 75/76B | €3,073 | €3,250 | +€177 | +5.8% |
| Recurring financial income | 75 | €3,073 | €3,250 | +€177 | +5.8% |
| Financial charges | 65/66B | €57,914 | €55,624 | -€2,290 | -4.0% |
| Recurring financial charges | 65 | €57,914 | €55,624 | -€2,290 | -4.0% |
| Profit (loss) for the period before taxes | 9903 | €106,764 | €47,405 | -€59,359 | -55.6% |
| Income taxes | 67/77 | €26,828 | €12,305 | -€14,523 | -54.1% |
| Profit (loss) for the period | 9904 | €79,936 | €35,100 | -€44,836 | -56.1% |
| Profit (loss) for the period to be appropriated | 9905 | €79,936 | €35,100 | -€44,836 | -56.1% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 6 October 2026 via checked.be.