PARAM SERVICES: 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 SERVICES
Largest movements
- Cash +€121,308
up €121,308 (+84.9%), from €142,914 to €264,222
mainly Net result for the year (+€251,143) and Depreciation (+€33,075)
- Tangible fixed assets +€52,821
up €52,821 (+24.8%), from €212,974 to €265,795
of which Furniture and vehicles: +€45,551
- Receivables within one year -€7,128
down €7,128 (-4.9%), from €144,823 to €137,695
of which Trade receivables: -€8,550
- Profit (loss) carried forward +€251,143
up €251,143 (+151.7%), from €165,539 to €416,682
- Debts within one year -€66,252
down €66,252 (-31.5%), from €210,469 to €144,216
of which Short-term financial debts: -€134,290
- Debts after one year -€10,803
down €10,803 (-8.8%), from €122,248 to €111,445
- Gross operating margin +€156,404
up €156,404 (+29.0%), from €540,165 to €696,570
- Staff costs -€22,066
down €22,066 (-5.5%), from €401,056 to €378,989
- Depreciation +€8,123
up €8,123 (+32.6%), from €24,952 to €33,075
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 | €501,032 | €672,344 | +€171,313 | +34.2% |
| Fixed assets | 21/28 | €212,974 | €265,795 | +€52,821 | +24.8% |
| Tangible fixed assets | 22/27 | €212,974 | €265,795 | +€52,821 | +24.8% |
| Land and buildings | 22 | €179,791 | €187,091 | +€7,300 | +4.1% |
| Plant, machinery and equipment | 23 | €30 | - | -€30 | |
| Furniture and vehicles | 24 | €33,153 | €78,704 | +€45,551 | +137.4% |
| Current assets | 29/58 | €288,057 | €406,549 | +€118,491 | +41.1% |
| Amounts receivable within one year | 40/41 | €144,823 | €137,695 | -€7,128 | -4.9% |
| Trade receivables | 40 | €142,875 | €134,325 | -€8,550 | -6.0% |
| Other amounts receivable | 41 | €1,948 | €3,370 | +€1,422 | +73.0% |
| Cash at bank and in hand | 54/58 | €142,914 | €264,222 | +€121,308 | +84.9% |
| Deferred charges and accrued income | 490/1 | €321 | €4,632 | +€4,311 | +1342.4% |
| Total equity and liabilities | 10/49 | €501,032 | €672,344 | +€171,313 | +34.2% |
| Equity | 10/15 | €165,539 | €416,682 | +€251,143 | +151.7% |
| Profit (loss) carried forward | 14 | €165,539 | €416,682 | +€251,143 | +151.7% |
| Amounts payable | 17/49 | €335,493 | €255,662 | -€79,831 | -23.8% |
| Amounts payable after more than one year | 17 | €122,248 | €111,445 | -€10,803 | -8.8% |
| Financial debts | 170/4 | €122,248 | €111,445 | -€10,803 | -8.8% |
| Amounts payable within one year | 42/48 | €210,469 | €144,216 | -€66,252 | -31.5% |
| Current portion of amounts payable after more than one year | 42 | €17,821 | €10,803 | -€7,018 | -39.4% |
| Financial debts | 43 | €134,290 | - | -€134,290 | |
| Credit institutions | 430/8 | €134,290 | - | -€134,290 | |
| Trade debts | 44 | €12,684 | €75,749 | +€63,065 | +497.2% |
| Suppliers | 440/4 | €12,684 | €75,749 | +€63,065 | +497.2% |
| Taxes, remuneration and social security | 45 | €45,525 | €57,516 | +€11,991 | +26.3% |
| Taxes | 450/3 | €248 | €2,515 | +€2,267 | +914.1% |
| Remuneration and social security | 454/9 | €45,277 | €55,001 | +€9,724 | +21.5% |
| Accrued charges and deferred income | 492/3 | €2,776 | - | -€2,776 | |
| Non-recurring operating income | 76A | €450 | €1,200 | +€750 | +166.7% |
| Remuneration, social security and pensions | 62 | €401,056 | €378,989 | -€22,066 | -5.5% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €24,952 | €33,075 | +€8,123 | +32.6% |
| Other operating charges | 640/8 | €21,735 | €18,029 | -€3,707 | -17.1% |
| Gross operating margin | 9900 | €540,165 | €696,570 | +€156,404 | +29.0% |
| Operating profit (loss) | 9901 | €92,422 | €266,477 | +€174,055 | +188.3% |
| Financial income | 75/76B | €611 | €6,686 | +€6,074 | +993.3% |
| Recurring financial income | 75 | €611 | €6,686 | +€6,074 | +993.3% |
| Financial charges | 65/66B | €21,124 | €21,698 | +€575 | +2.7% |
| Recurring financial charges | 65 | €21,124 | €21,698 | +€575 | +2.7% |
| Profit (loss) for the period before taxes | 9903 | €71,910 | €251,464 | +€179,554 | +249.7% |
| Income taxes | 67/77 | €227 | €321 | +€94 | +41.1% |
| Profit (loss) for the period | 9904 | €71,683 | €251,143 | +€179,461 | +250.4% |
| Profit (loss) for the period to be appropriated | 9905 | €71,683 | €251,143 | +€179,461 | +250.4% |
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 29 September 2026 via checked.be.