PARALLELIUM: 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.
PARALLELIUM
Largest movements
- Cash +€18,741
up €18,741, from €0 to €18,741
mainly Net result for the year (+€17,480) and Receivables within one year (+€4,411)
- Receivables within one year -€4,411
down €4,411 (-15.3%), from €28,911 to €24,500
of which Trade receivables: -€4,435
- Deferred charges and accrued income +€1,910
up €1,910, from €0 to €1,910
- Reserves +€17,470
up €17,470 (+118.4%), from €14,750 to €32,220
- Short-term financial debts -€2,071
down €2,071 (-100.0%), from €2,071 to €0
- Tax, wage and social debts +€1,576
up €1,576 (+42.6%), from €3,699 to €5,275
of which Taxes: +€1,576
- Gross operating margin +€22,296
up €22,296 (+446.4%), from €4,994 to €27,291
- Taxes +€6,709
up €6,709 (+883.9%), from €759 to €7,468
- Financial income +€710
up €710 (+208.8%), from €340 to €1,050
- Financial charges -€416
down €416 (-10.9%), from €3,808 to €3,392
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 | €28,911 | €45,151 | +€16,240 | +56.2% |
| Current assets | 29/58 | €28,911 | €45,151 | +€16,240 | +56.2% |
| Amounts receivable within one year | 40/41 | €28,911 | €24,500 | -€4,411 | -15.3% |
| Trade receivables | 40 | €9,537 | €5,102 | -€4,435 | -46.5% |
| Other amounts receivable | 41 | €19,374 | €19,398 | +€24 | +0.1% |
| Cash at bank and in hand | 54/58 | €0 | €18,741 | +€18,741 | |
| Deferred charges and accrued income | 490/1 | €0 | €1,910 | +€1,910 | |
| Total equity and liabilities | 10/49 | €28,911 | €45,151 | +€16,240 | +56.2% |
| Equity | 10/15 | €17,846 | €35,326 | +€17,480 | +98.0% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €14,750 | €32,220 | +€17,470 | +118.4% |
| Distributable reserves | 133 | €14,750 | €32,220 | +€17,470 | +118.4% |
| Profit (loss) carried forward | 14 | €96 | €106 | +€10 | +10.5% |
| Amounts payable | 17/49 | €11,066 | €9,825 | -€1,240 | -11.2% |
| Amounts payable within one year | 42/48 | €10,705 | €9,825 | -€880 | -8.2% |
| Current portion of amounts payable after more than one year | 42 | €2,947 | €3,000 | +€53 | +1.8% |
| Financial debts | 43 | €2,071 | €0 | -€2,071 | -100.0% |
| Credit institutions | 430/8 | €2,071 | €0 | -€2,071 | -100.0% |
| Trade debts | 44 | €1,989 | €1,550 | -€438 | -22.0% |
| Suppliers | 440/4 | €1,989 | €1,550 | -€438 | -22.0% |
| Taxes, remuneration and social security | 45 | €3,699 | €5,275 | +€1,576 | +42.6% |
| Taxes | 450/3 | €2,049 | €3,625 | +€1,576 | +76.9% |
| Remuneration and social security | 454/9 | €1,650 | €1,650 | = | 0.0% |
| Other amounts payable | 47/48 | €0 | - | = | |
| Accrued charges and deferred income | 492/3 | €360 | €0 | -€360 | -100.0% |
| Gross operating margin | 9900 | €4,994 | €27,291 | +€22,296 | +446.4% |
| Operating profit (loss) | 9901 | €4,994 | €27,291 | +€22,296 | +446.4% |
| Financial income | 75/76B | €340 | €1,050 | +€710 | +208.8% |
| Recurring financial income | 75 | €340 | €1,050 | +€710 | +208.8% |
| Financial charges | 65/66B | €3,808 | €3,392 | -€416 | -10.9% |
| Recurring financial charges | 65 | €3,808 | €3,392 | -€416 | -10.9% |
| Profit (loss) for the period before taxes | 9903 | €1,526 | €24,948 | +€23,423 | +1535.1% |
| Income taxes | 67/77 | €759 | €7,468 | +€6,709 | +883.9% |
| Profit (loss) for the period | 9904 | €767 | €17,480 | +€16,713 | +2179.6% |
| Profit (loss) for the period to be appropriated | 9905 | €767 | €17,480 | +€16,713 | +2179.6% |
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 4 October 2026 via checked.be.