PARALLELE-REPRO: 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-REPRO
Largest movements
- Cash -€76,725
down €76,725 (-32.5%), from €236,278 to €159,552
mainly Receivables within one year (-€36,385) and Tax, wage and social debts (-€32,634)
- Receivables within one year +€36,385
up €36,385 (+13.0%), from €279,307 to €315,692
of which Other amounts receivable: +€35,359
- Deferred charges and accrued income +€11,074
up €11,074 (+358%), from €3,091 to €14,166
- Tax, wage and social debts -€32,634
down €32,634 (-72.2%), from €45,203 to €12,569
of which Taxes: -€32,827
- Trade debts +€8,456
up €8,456 (+43.6%), from €19,402 to €27,858
- Gross operating margin -€33,015
down €33,015 (-39.4%), from €83,719 to €50,704
- Taxes -€8,287
down €8,287 (-87.9%), from €9,427 to €1,140
- Depreciation -€4,917
down €4,917 (-70.1%), from €7,013 to €2,096
- Financial income +€1,953
up €1,953 (+4,083%), from €48 to €2,001
- Staff costs +€1,415
up €1,415 (+3.2%), from €43,546 to €44,961
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 | €576,979 | €556,201 | -€20,779 | -3.6% |
| Fixed assets | 21/28 | €8,374 | €12,051 | +€3,678 | +43.9% |
| Tangible fixed assets | 22/27 | €4,854 | €8,531 | +€3,678 | +75.8% |
| Plant, machinery and equipment | 23 | €15 | €6,347 | +€6,331 | +41,986% |
| Furniture and vehicles | 24 | €4,839 | €2,185 | -€2,654 | -54.8% |
| Financial fixed assets | 28 | €3,520 | €3,520 | = | 0.0% |
| Current assets | 29/58 | €568,605 | €544,149 | -€24,456 | -4.3% |
| Amounts receivable after more than one year | 29 | €41,000 | €41,000 | = | 0.0% |
| Trade receivables | 290 | €41,000 | €41,000 | = | 0.0% |
| Stocks and contracts in progress | 3 | €8,930 | €13,739 | +€4,809 | +53.9% |
| Stocks | 30/36 | €8,930 | €13,739 | +€4,809 | +53.9% |
| Amounts receivable within one year | 40/41 | €279,307 | €315,692 | +€36,385 | +13.0% |
| Trade receivables | 40 | €84,827 | €85,853 | +€1,026 | +1.2% |
| Other amounts receivable | 41 | €194,480 | €229,840 | +€35,359 | +18.2% |
| Cash at bank and in hand | 54/58 | €236,278 | €159,552 | -€76,725 | -32.5% |
| Deferred charges and accrued income | 490/1 | €3,091 | €14,166 | +€11,074 | +358% |
| Total equity and liabilities | 10/49 | €576,979 | €556,201 | -€20,779 | -3.6% |
| Equity | 10/15 | €512,374 | €515,774 | +€3,400 | +0.7% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €506,174 | €509,574 | +€3,400 | +0.7% |
| 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 | €504,314 | €507,714 | +€3,400 | +0.7% |
| Amounts payable | 17/49 | €64,605 | €40,427 | -€24,178 | -37.4% |
| Amounts payable within one year | 42/48 | €64,605 | €40,427 | -€24,178 | -37.4% |
| Current portion of amounts payable after more than one year | 42 | €0 | - | = | |
| Trade debts | 44 | €19,402 | €27,858 | +€8,456 | +43.6% |
| Suppliers | 440/4 | €19,402 | €27,858 | +€8,456 | +43.6% |
| Taxes, remuneration and social security | 45 | €45,203 | €12,569 | -€32,634 | -72.2% |
| Taxes | 450/3 | €39,805 | €6,977 | -€32,827 | -82.5% |
| Remuneration and social security | 454/9 | €5,398 | €5,592 | +€193 | +3.6% |
| Non-recurring operating income | 76A | - | €7,734 | +€7,734 | |
| Remuneration, social security and pensions | 62 | €43,546 | €44,961 | +€1,415 | +3.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €7,013 | €2,096 | -€4,917 | -70.1% |
| Other operating charges | 640/8 | €1,109 | €715 | -€394 | -35.5% |
| Gross operating margin | 9900 | €83,719 | €50,704 | -€33,015 | -39.4% |
| Operating profit (loss) | 9901 | €32,051 | €2,932 | -€29,119 | -90.9% |
| Financial income | 75/76B | €48 | €2,001 | +€1,953 | +4,083% |
| Recurring financial income | 75 | €48 | €2,001 | +€1,953 | +4,083% |
| Financial charges | 65/66B | €339 | €393 | +€53 | +15.7% |
| Recurring financial charges | 65 | €339 | €393 | +€53 | +15.7% |
| Profit (loss) for the period before taxes | 9903 | €31,759 | €4,540 | -€27,220 | -85.7% |
| Income taxes | 67/77 | €9,427 | €1,140 | -€8,287 | -87.9% |
| Profit (loss) for the period | 9904 | €22,332 | €3,400 | -€18,932 | -84.8% |
| Profit (loss) for the period to be appropriated | 9905 | €22,332 | €3,400 | -€18,932 | -84.8% |
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 29 October 2026 via checked.be.