PARALLELUS: 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.
PARALLELUS
Largest movements
- Receivables within one year -€32,551
down €32,551 (-15.9%), from €205,202 to €172,651
- Tangible fixed assets +€23,257
up €23,257 (+97.3%), from €23,909 to €47,166
- Tax, wage and social debts -€7,411
down €7,411 (-24.1%), from €30,765 to €23,354
of which Taxes: -€5,987
- Trade debts -€2,437
down €2,437 (-4.9%), from €49,919 to €47,482
- Gross operating margin +€11,169
up €11,169 (+28.8%), from €38,818 to €49,987
- Staff costs +€5,012
up €5,012 (+25.5%), from €19,680 to €24,692
- Depreciation +€2,339
up €2,339 (+19.7%), from €11,851 to €14,190
- Taxes +€839
up €839 (+20.1%), from €4,184 to €5,023
- Financial charges +€732
up €732 (+154.4%), from €474 to €1,206
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 | €234,168 | €224,984 | -€9,184 | -3.9% |
| Fixed assets | 21/28 | €24,272 | €47,529 | +€23,257 | +95.8% |
| Tangible fixed assets | 22/27 | €23,909 | €47,166 | +€23,257 | +97.3% |
| Furniture and vehicles | 24 | €23,909 | €47,166 | +€23,257 | +97.3% |
| Financial fixed assets | 28 | €363 | €363 | = | 0.0% |
| Current assets | 29/58 | €209,896 | €177,455 | -€32,441 | -15.5% |
| Amounts receivable within one year | 40/41 | €205,202 | €172,651 | -€32,551 | -15.9% |
| Other amounts receivable | 41 | €205,202 | €172,651 | -€32,551 | -15.9% |
| Cash at bank and in hand | 54/58 | €4,694 | €4,804 | +€110 | +2.3% |
| Total equity and liabilities | 10/49 | €234,168 | €224,984 | -€9,184 | -3.9% |
| Equity | 10/15 | €121,144 | €121,808 | +€664 | +0.5% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €1,860 | €1,860 | = | 0.0% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Profit (loss) carried forward | 14 | €113,084 | €113,748 | +€664 | +0.6% |
| Amounts payable | 17/49 | €113,024 | €103,176 | -€9,848 | -8.7% |
| Amounts payable within one year | 42/48 | €80,684 | €70,836 | -€9,848 | -12.2% |
| Trade debts | 44 | €49,919 | €47,482 | -€2,437 | -4.9% |
| Suppliers | 440/4 | €49,919 | €47,482 | -€2,437 | -4.9% |
| Taxes, remuneration and social security | 45 | €30,765 | €23,354 | -€7,411 | -24.1% |
| Taxes | 450/3 | €28,191 | €22,204 | -€5,987 | -21.2% |
| Remuneration and social security | 454/9 | €2,574 | €1,150 | -€1,424 | -55.3% |
| Accrued charges and deferred income | 492/3 | €32,340 | €32,340 | = | 0.0% |
| Remuneration, social security and pensions | 62 | €19,680 | €24,692 | +€5,012 | +25.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,851 | €14,190 | +€2,339 | +19.7% |
| Other operating charges | 640/8 | €3,997 | €4,212 | +€215 | +5.4% |
| Gross operating margin | 9900 | €38,818 | €49,987 | +€11,169 | +28.8% |
| Operating profit (loss) | 9901 | €3,290 | €6,893 | +€3,603 | +109.5% |
| Financial income | 75/76B | €1 | - | -€1 | |
| Recurring financial income | 75 | €1 | - | -€1 | |
| Financial charges | 65/66B | €474 | €1,206 | +€732 | +154.4% |
| Recurring financial charges | 65 | €474 | €1,206 | +€732 | +154.4% |
| Profit (loss) for the period before taxes | 9903 | €2,817 | €5,687 | +€2,870 | +101.9% |
| Income taxes | 67/77 | €4,184 | €5,023 | +€839 | +20.1% |
| Profit (loss) for the period | 9904 | -€1,367 | €664 | +€2,031 | |
| Profit (loss) for the period to be appropriated | 9905 | -€1,367 | €664 | +€2,031 |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2023 and 30 June 2024. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.