PARALLELE 52: 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.
PARALLELE 52
Largest movements
- Tangible fixed assets -€4,146
down €4,146 (-3.0%), from €138,793 to €134,647
- Debts after one year -€7,149
down €7,149 (-3.1%), from €232,907 to €225,758
- Profit (loss) carried forward +€3,166
up €3,166 (+0.8%), from -€405,662 to -€402,496
- Gross operating margin +€1,669
up €1,669 (+22.5%), from €7,411 to €9,080
- Other operating charges -€559
down €559 (-29.7%), from €1,883 to €1,324
- Financial charges +€200
up €200 (+82.2%), from €244 to €444
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.
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.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €138,846 | €134,661 | -€4,185 | -3.0% |
| Fixed assets | 21/28 | €138,793 | €134,647 | -€4,146 | -3.0% |
| Tangible fixed assets | 22/27 | €138,793 | €134,647 | -€4,146 | -3.0% |
| Land and buildings | 22 | €138,793 | €134,647 | -€4,146 | -3.0% |
| Current assets | 29/58 | €54 | €14 | -€40 | -74.5% |
| Cash at bank and in hand | 54/58 | €54 | €14 | -€40 | -74.5% |
| Total equity and liabilities | 10/49 | €138,846 | €134,661 | -€4,185 | -3.0% |
| Equity | 10/15 | -€97,337 | -€94,170 | +€3,166 | +3.3% |
| Contributions | 10/11 | €260,288 | €260,288 | = | 0.0% |
| Reserves | 13 | €48,038 | €48,038 | = | 0.0% |
| Distributable reserves | 133 | €48,038 | €48,038 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€405,662 | -€402,496 | +€3,166 | +0.8% |
| Amounts payable | 17/49 | €236,183 | €228,831 | -€7,351 | -3.1% |
| Amounts payable after more than one year | 17 | €232,907 | €225,758 | -€7,149 | -3.1% |
| Other amounts payable | 178/9 | €232,907 | €225,758 | -€7,149 | -3.1% |
| Amounts payable within one year | 42/48 | €3,276 | €3,073 | -€203 | -6.2% |
| Trade debts | 44 | €150 | €0 | -€150 | -100.0% |
| Suppliers | 440/4 | €150 | €0 | -€150 | -100.0% |
| Other amounts payable | 47/48 | €3,126 | €3,073 | -€53 | -1.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,146 | €4,146 | = | 0.0% |
| Other operating charges | 640/8 | €1,883 | €1,324 | -€559 | -29.7% |
| Gross operating margin | 9900 | €7,411 | €9,080 | +€1,669 | +22.5% |
| Operating profit (loss) | 9901 | €1,382 | €3,610 | +€2,228 | +161.2% |
| Financial charges | 65/66B | €244 | €444 | +€200 | +82.2% |
| Recurring financial charges | 65 | €244 | €444 | +€200 | +82.2% |
| Profit (loss) for the period before taxes | 9903 | €1,138 | €3,166 | +€2,028 | +178.1% |
| Profit (loss) for the period | 9904 | €1,138 | €3,166 | +€2,028 | +178.1% |
| Profit (loss) for the period to be appropriated | 9905 | €1,138 | €3,166 | +€2,028 | +178.1% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.