PARAMED 2000: 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.
PARAMED 2000
Largest movements
- Cash +€14,525
up €14,525 (+76.1%), from €19,080 to €33,605
- Tangible fixed assets -€8,110
down €8,110 (-12.2%), from €66,552 to €58,442
of which Land and buildings: -€10,413
- Receivables within one year -€5,340
down €5,340 (-64.3%), from €8,310 to €2,970
- Receivables after one year +€4,862
up €4,862 (+3.6%), from €136,923 to €141,786
- Reserves +€25,000
up €25,000 (+88.9%), from €28,107 to €53,107
of which Distributable reserves: +€25,000
- Debts after one year -€16,606
down €16,606 (-50.8%), from €32,674 to €16,068
- Other debts +€7,000
up €7,000 (+18.4%), from €38,000 to €45,000
- Tax, wage and social debts -€6,863
down €6,863 (-29.0%), from €23,689 to €16,826
of which Taxes: -€6,527
- Trade debts -€4,501
down €4,501 (-42.1%), from €10,689 to €6,188
- Gross operating margin +€48,511
up €48,511 (+55.0%), from €88,230 to €136,741
- Staff costs +€6,861
up €6,861 (+36.2%), from €18,949 to €25,811
- Depreciation +€4,475
up €4,475 (+38.9%), from €11,490 to €15,965
- Taxes +€2,428
up €2,428 (+22.1%), from €10,962 to €13,390
From the 2023 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
A cash bridge needs two consecutive fiscal years: one year's result and depreciation cannot explain a change over several years. Pick two years that follow each other.
Every line side by side
| Line | Code | 2023 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €233,528 | €239,464 | +€5,936 | +2.5% |
| Fixed assets | 21/28 | €69,214 | €61,103 | -€8,110 | -11.7% |
| Tangible fixed assets | 22/27 | €66,552 | €58,442 | -€8,110 | -12.2% |
| Land and buildings | 22 | €54,390 | €43,978 | -€10,413 | -19.1% |
| Plant, machinery and equipment | 23 | €557 | €176 | -€382 | -68.5% |
| Furniture and vehicles | 24 | €11,605 | €14,288 | +€2,684 | +23.1% |
| Financial fixed assets | 28 | €2,662 | €2,662 | = | 0.0% |
| Current assets | 29/58 | €164,314 | €178,361 | +€14,047 | +8.5% |
| Amounts receivable after more than one year | 29 | €136,923 | €141,786 | +€4,862 | +3.6% |
| Other amounts receivable | 291 | €136,923 | €141,786 | +€4,862 | +3.6% |
| Amounts receivable within one year | 40/41 | €8,310 | €2,970 | -€5,340 | -64.3% |
| Other amounts receivable | 41 | €8,310 | €2,970 | -€5,340 | -64.3% |
| Cash at bank and in hand | 54/58 | €19,080 | €33,605 | +€14,525 | +76.1% |
| Total equity and liabilities | 10/49 | €233,528 | €239,464 | +€5,936 | +2.5% |
| Equity | 10/15 | €100,952 | €130,328 | +€29,375 | +29.1% |
| Contributions | 10/11 | €6,200 | €6,200 | = | 0.0% |
| Reserves | 13 | €28,107 | €53,107 | +€25,000 | +88.9% |
| Non-distributable reserves | 130/1 | €1,859 | €1,859 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,859 | €1,859 | = | 0.0% |
| Tax-exempt reserves | 132 | €2,600 | €2,600 | = | 0.0% |
| Distributable reserves | 133 | €23,648 | €48,648 | +€25,000 | +105.7% |
| Profit (loss) carried forward | 14 | €66,645 | €71,021 | +€4,375 | +6.6% |
| Amounts payable | 17/49 | €132,576 | €109,137 | -€23,439 | -17.7% |
| Amounts payable after more than one year | 17 | €32,674 | €16,068 | -€16,606 | -50.8% |
| Financial debts | 170/4 | €32,674 | €16,068 | -€16,606 | -50.8% |
| Amounts payable within one year | 42/48 | €99,902 | €93,069 | -€6,833 | -6.8% |
| Current portion of amounts payable after more than one year | 42 | €14,526 | €12,564 | -€1,961 | -13.5% |
| Financial debts | 43 | €12,999 | €12,491 | -€508 | -3.9% |
| Credit institutions | 430/8 | €12,999 | €12,491 | -€508 | -3.9% |
| Trade debts | 44 | €10,689 | €6,188 | -€4,501 | -42.1% |
| Suppliers | 440/4 | €10,689 | €6,188 | -€4,501 | -42.1% |
| Taxes, remuneration and social security | 45 | €23,689 | €16,826 | -€6,863 | -29.0% |
| Taxes | 450/3 | €19,857 | €13,330 | -€6,527 | -32.9% |
| Remuneration and social security | 454/9 | €3,832 | €3,496 | -€336 | -8.8% |
| Other amounts payable | 47/48 | €38,000 | €45,000 | +€7,000 | +18.4% |
| Remuneration, social security and pensions | 62 | €18,949 | €25,811 | +€6,861 | +36.2% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €11,490 | €15,965 | +€4,475 | +38.9% |
| Other operating charges | 640/8 | €1,426 | €1,259 | -€167 | -11.7% |
| Gross operating margin | 9900 | €88,230 | €136,741 | +€48,511 | +55.0% |
| Operating profit (loss) | 9901 | €56,364 | €93,706 | +€37,342 | +66.3% |
| Financial income | 75/76B | €0 | €546 | +€546 | +5457900.0% |
| Recurring financial income | 75 | €0 | €546 | +€546 | +5457900.0% |
| Financial charges | 65/66B | €7,115 | €6,487 | -€628 | -8.8% |
| Recurring financial charges | 65 | €7,115 | €6,487 | -€628 | -8.8% |
| Profit (loss) for the period before taxes | 9903 | €49,249 | €87,765 | +€38,516 | +78.2% |
| Income taxes | 67/77 | €10,962 | €13,390 | +€2,428 | +22.1% |
| Profit (loss) for the period | 9904 | €38,287 | €74,375 | +€36,088 | +94.3% |
| Profit (loss) for the period to be appropriated | 9905 | €38,287 | €74,375 | +€36,088 | +94.3% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2023 and 31 March 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 5 October 2026 via checked.be.