PARAM'AIDE: 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.
PARAM'AIDE
Largest movements
- Tangible fixed assets +€14,550
up €14,550 (+11.3%), from €128,963 to €143,513
of which Furniture and vehicles: +€20,524
- Receivables within one year +€2,421
up €2,421 (+18.5%), from €13,082 to €15,502
- Other debts +€39,840
up €39,840 (+99.1%), from €40,214 to €80,053
- Reserves -€34,292
down €34,292 (-42.9%), from €79,950 to €45,658
- Debts after one year +€17,667
up €17,667 (+149.4%), from €11,825 to €29,493
- Tax, wage and social debts -€9,888
down €9,888 (-94.7%), from €10,440 to €552
- Current portion of long-term debt +€4,623
up €4,623 (+38.9%), from €11,891 to €16,514
- Gross operating margin +€24,959
up €24,959 (+108.5%), from €22,995 to €47,954
- Depreciation +€5,546
up €5,546 (+29.4%), from €18,891 to €24,438
- Taxes +€4,849
up €4,849 (+690.1%), from €703 to €5,552
- Other operating charges +€1,676
up €1,676 (+77.2%), from €2,171 to €3,847
- Financial income +€1,003
up €1,003 (+85.1%), from €1,178 to €2,181
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 | €192,530 | €208,665 | +€16,134 | +8.4% |
| Fixed assets | 21/28 | €128,963 | €143,513 | +€14,550 | +11.3% |
| Tangible fixed assets | 22/27 | €128,963 | €143,513 | +€14,550 | +11.3% |
| Land and buildings | 22 | €98,623 | €92,650 | -€5,974 | -6.1% |
| Furniture and vehicles | 24 | €30,340 | €50,863 | +€20,524 | +67.6% |
| Current assets | 29/58 | €63,567 | €65,152 | +€1,585 | +2.5% |
| Amounts receivable within one year | 40/41 | €13,082 | €15,502 | +€2,421 | +18.5% |
| Other amounts receivable | 41 | €13,082 | €15,502 | +€2,421 | +18.5% |
| Cash at bank and in hand | 54/58 | €4,899 | €4,393 | -€506 | -10.3% |
| Deferred charges and accrued income | 490/1 | €45,586 | €45,256 | -€330 | -0.7% |
| Total equity and liabilities | 10/49 | €192,530 | €208,665 | +€16,134 | +8.4% |
| Equity | 10/15 | €104,405 | €70,114 | -€34,292 | -32.8% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €79,950 | €45,658 | -€34,292 | -42.9% |
| Distributable reserves | 133 | €79,950 | €45,658 | -€34,292 | -42.9% |
| Profit (loss) carried forward | 14 | €18,255 | €18,256 | +€0 | 0.0% |
| Amounts payable | 17/49 | €88,125 | €138,551 | +€50,426 | +57.2% |
| Amounts payable after more than one year | 17 | €11,825 | €29,493 | +€17,667 | +149.4% |
| Financial debts | 170/4 | €11,825 | €29,493 | +€17,667 | +149.4% |
| Amounts payable within one year | 42/48 | €74,900 | €108,058 | +€33,158 | +44.3% |
| Current portion of amounts payable after more than one year | 42 | €11,891 | €16,514 | +€4,623 | +38.9% |
| Trade debts | 44 | €12,355 | €10,939 | -€1,416 | -11.5% |
| Suppliers | 440/4 | €12,355 | €10,939 | -€1,416 | -11.5% |
| Taxes, remuneration and social security | 45 | €10,440 | €552 | -€9,888 | -94.7% |
| Taxes | 450/3 | €10,440 | €552 | -€9,888 | -94.7% |
| Other amounts payable | 47/48 | €40,214 | €80,053 | +€39,840 | +99.1% |
| Accrued charges and deferred income | 492/3 | €1,400 | €1,000 | -€400 | -28.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €18,891 | €24,438 | +€5,546 | +29.4% |
| Other operating charges | 640/8 | €2,171 | €3,847 | +€1,676 | +77.2% |
| Gross operating margin | 9900 | €22,995 | €47,954 | +€24,959 | +108.5% |
| Operating profit (loss) | 9901 | €1,932 | €19,669 | +€17,736 | +917.8% |
| Financial income | 75/76B | €1,178 | €2,181 | +€1,003 | +85.1% |
| Recurring financial income | 75 | €1,178 | €2,181 | +€1,003 | +85.1% |
| Financial charges | 65/66B | €2,242 | €3,090 | +€848 | +37.8% |
| Recurring financial charges | 65 | €2,242 | €3,090 | +€848 | +37.8% |
| Profit (loss) for the period before taxes | 9903 | €869 | €18,760 | +€17,891 | +2059.2% |
| Income taxes | 67/77 | €703 | €5,552 | +€4,849 | +690.1% |
| Profit (loss) for the period | 9904 | €166 | €13,208 | +€13,042 | +7848.8% |
| Profit (loss) for the period to be appropriated | 9905 | €166 | €13,208 | +€13,042 | +7848.8% |
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 3 October 2026 via checked.be.