Paramarsa: 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.
Paramarsa
Largest movements
- Cash +€35,203
up €35,203 (+37.4%), from €94,100 to €129,303
mainly Net result for the year (+€188,761) and Depreciation (+€3,964)
- Tangible fixed assets -€3,964
down €3,964 (-43.0%), from €9,221 to €5,257
of which Furniture and vehicles: -€3,850
- Profit (loss) carried forward +€188,761
up €188,761, from €0 to €188,761
- Other debts -€124,232
down €124,232 (-85.8%), from €144,722 to €20,490
- Advances received -€32,418
down €32,418 (-100.0%), from €32,418 to €0
- Gross operating margin +€87,028
up €87,028 (+52.6%), from €165,419 to €252,447
- Taxes +€22,265
up €22,265 (+64.4%), from €34,573 to €56,837
- Other operating charges -€5,505
down €5,505 (-84.2%), from €6,541 to €1,036
- Financial income -€4,919
down €4,919 (-100.0%), from €4,919 to €0
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 | €184,529 | €217,177 | +€32,648 | +17.7% |
| Fixed assets | 21/28 | €12,821 | €8,857 | -€3,964 | -30.9% |
| Tangible fixed assets | 22/27 | €9,221 | €5,257 | -€3,964 | -43.0% |
| Plant, machinery and equipment | 23 | €819 | €704 | -€114 | -14.0% |
| Furniture and vehicles | 24 | €8,403 | €4,553 | -€3,850 | -45.8% |
| Financial fixed assets | 28 | €3,600 | €3,600 | = | 0.0% |
| Current assets | 29/58 | €171,708 | €208,320 | +€36,612 | +21.3% |
| Amounts receivable within one year | 40/41 | €75,481 | €75,294 | -€187 | -0.2% |
| Trade receivables | 40 | €38,578 | €38,390 | -€187 | -0.5% |
| Other amounts receivable | 41 | €36,903 | €36,903 | = | 0.0% |
| Current investments | 50/53 | €0 | - | = | |
| Cash at bank and in hand | 54/58 | €94,100 | €129,303 | +€35,203 | +37.4% |
| Deferred charges and accrued income | 490/1 | €2,126 | €3,723 | +€1,597 | +75.1% |
| Total equity and liabilities | 10/49 | €184,529 | €217,177 | +€32,648 | +17.7% |
| Equity | 10/15 | €5,000 | €193,761 | +€188,761 | +3775.2% |
| Contributions | 10/11 | €5,000 | €5,000 | = | 0.0% |
| Reserves | 13 | €0 | - | = | |
| Distributable reserves | 133 | €0 | - | = | |
| Profit (loss) carried forward | 14 | €0 | €188,761 | +€188,761 | |
| Amounts payable | 17/49 | €179,529 | €23,415 | -€156,114 | -87.0% |
| Amounts payable within one year | 42/48 | €179,529 | €23,415 | -€156,114 | -87.0% |
| Trade debts | 44 | €2,389 | €2,588 | +€199 | +8.3% |
| Suppliers | 440/4 | €2,389 | €2,588 | +€199 | +8.3% |
| Advances received on contracts in progress | 46 | €32,418 | €0 | -€32,418 | -100.0% |
| Taxes, remuneration and social security | 45 | €0 | €337 | +€337 | |
| Taxes | 450/3 | €0 | €337 | +€337 | |
| Other amounts payable | 47/48 | €144,722 | €20,490 | -€124,232 | -85.8% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €4,264 | €3,964 | -€300 | -7.0% |
| Other operating charges | 640/8 | €6,541 | €1,036 | -€5,505 | -84.2% |
| Gross operating margin | 9900 | €165,419 | €252,447 | +€87,028 | +52.6% |
| Operating profit (loss) | 9901 | €154,614 | €247,447 | +€92,833 | +60.0% |
| Financial income | 75/76B | €4,919 | €0 | -€4,919 | -100.0% |
| Recurring financial income | 75 | €4,919 | €0 | -€4,919 | -100.0% |
| Financial charges | 65/66B | €1,785 | €1,848 | +€63 | +3.5% |
| Recurring financial charges | 65 | €1,785 | €1,848 | +€63 | +3.5% |
| Profit (loss) for the period before taxes | 9903 | €157,748 | €245,599 | +€87,851 | +55.7% |
| Income taxes | 67/77 | €34,573 | €56,837 | +€22,265 | +64.4% |
| Profit (loss) for the period | 9904 | €123,175 | €188,761 | +€65,586 | +53.2% |
| Profit (loss) for the period to be appropriated | 9905 | €123,175 | €188,761 | +€65,586 | +53.2% |
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.