PARALLELE STUDIO: 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.
PARALLELE STUDIO
Largest movements
- Receivables within one year +€26,392
up €26,392 (+34.2%), from €77,144 to €103,536
of which Trade receivables: +€16,335
- Tangible fixed assets -€6,378
down €6,378 (-4.6%), from €138,284 to €131,907
of which Land and buildings: -€7,627
- Reserves +€30,705
up €30,705 (+14.7%), from €209,325 to €240,031
of which Distributable reserves: +€30,705
- Debts after one year -€8,800
down €8,800 (-9.8%), from €90,134 to €81,334
- Gross operating margin +€19,285
up €19,285 (+35.2%), from €54,827 to €74,112
- Taxes -€3,120
down €3,120 (-18.9%), from €16,476 to €13,356
- Financial charges +€2,076
up €2,076 (+26.6%), from €7,808 to €9,885
- Financial income -€2,054
down €2,054 (-21.6%), from €9,492 to €7,439
- Other operating charges +€1,579
up €1,579 (+136.2%), from €1,159 to €2,738
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 | €505,095 | €518,443 | +€13,348 | +2.6% |
| Fixed assets | 21/28 | €139,883 | €133,505 | -€6,378 | -4.6% |
| Tangible fixed assets | 22/27 | €138,284 | €131,907 | -€6,378 | -4.6% |
| Land and buildings | 22 | €134,057 | €126,430 | -€7,627 | -5.7% |
| Plant, machinery and equipment | 23 | €1,331 | €2,335 | +€1,005 | +75.5% |
| Furniture and vehicles | 24 | €2,897 | €3,141 | +€244 | +8.4% |
| Financial fixed assets | 28 | €1,599 | €1,599 | = | 0.0% |
| Current assets | 29/58 | €365,212 | €384,938 | +€19,726 | +5.4% |
| Amounts receivable after more than one year | 29 | €177,922 | €177,922 | = | 0.0% |
| Other amounts receivable | 291 | €177,922 | €177,922 | = | 0.0% |
| Amounts receivable within one year | 40/41 | €77,144 | €103,536 | +€26,392 | +34.2% |
| Trade receivables | 40 | €18,973 | €35,308 | +€16,335 | +86.1% |
| Other amounts receivable | 41 | €58,171 | €68,228 | +€10,057 | +17.3% |
| Cash at bank and in hand | 54/58 | €42,843 | €39,686 | -€3,157 | -7.4% |
| Deferred charges and accrued income | 490/1 | €67,303 | €63,794 | -€3,509 | -5.2% |
| Total equity and liabilities | 10/49 | €505,095 | €518,443 | +€13,348 | +2.6% |
| Equity | 10/15 | €222,965 | €253,671 | +€30,705 | +13.8% |
| Contributions | 10/11 | €13,640 | €13,640 | = | 0.0% |
| Reserves | 13 | €209,325 | €240,031 | +€30,705 | +14.7% |
| 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 | €207,465 | €238,171 | +€30,705 | +14.8% |
| Provisions and deferred taxes | 16 | €103,632 | €103,632 | = | 0.0% |
| Provisions for liabilities and charges | 160/5 | €103,632 | €103,632 | = | 0.0% |
| Pensions and similar obligations | 160 | €103,632 | €103,632 | = | 0.0% |
| Amounts payable | 17/49 | €178,498 | €161,141 | -€17,357 | -9.7% |
| Amounts payable after more than one year | 17 | €90,134 | €81,334 | -€8,800 | -9.8% |
| Financial debts | 170/4 | €90,134 | €81,334 | -€8,800 | -9.8% |
| Amounts payable within one year | 42/48 | €88,364 | €79,807 | -€8,556 | -9.7% |
| Current portion of amounts payable after more than one year | 42 | €8,354 | €8,800 | +€446 | +5.3% |
| Financial debts | 43 | €7,976 | €5,662 | -€2,314 | -29.0% |
| Credit institutions | 430/8 | €7,976 | €5,662 | -€2,314 | -29.0% |
| Trade debts | 44 | €9,636 | €6,759 | -€2,877 | -29.9% |
| Suppliers | 440/4 | €9,636 | €6,759 | -€2,877 | -29.9% |
| Taxes, remuneration and social security | 45 | €62,397 | €58,586 | -€3,812 | -6.1% |
| Taxes | 450/3 | €61,616 | €58,586 | -€3,030 | -4.9% |
| Remuneration and social security | 454/9 | €781 | - | -€781 | |
| Remuneration, social security and pensions | 62 | -€146 | - | +€146 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €10,140 | €10,487 | +€347 | +3.4% |
| Other operating charges | 640/8 | €1,159 | €2,738 | +€1,579 | +136.2% |
| Non-recurring operating charges | 66A | €590 | €14,380 | +€13,790 | +2338.3% |
| Gross operating margin | 9900 | €54,827 | €74,112 | +€19,285 | +35.2% |
| Operating profit (loss) | 9901 | €43,084 | €46,507 | +€3,423 | +7.9% |
| Financial income | 75/76B | €9,492 | €7,439 | -€2,054 | -21.6% |
| Recurring financial income | 75 | €9,492 | €7,439 | -€2,054 | -21.6% |
| Financial charges | 65/66B | €7,808 | €9,885 | +€2,076 | +26.6% |
| Recurring financial charges | 65 | €7,808 | €9,885 | +€2,076 | +26.6% |
| Profit (loss) for the period before taxes | 9903 | €44,768 | €44,061 | -€707 | -1.6% |
| Income taxes | 67/77 | €16,476 | €13,356 | -€3,120 | -18.9% |
| Profit (loss) for the period | 9904 | €28,292 | €30,705 | +€2,414 | +8.5% |
| Profit (loss) for the period to be appropriated | 9905 | €28,292 | €30,705 | +€2,414 | +8.5% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 December 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 4 October 2026 via checked.be.