PARAMEDIC: 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.
PARAMEDIC
Largest movements
- Cash +€28,470
up €28,470 (+32.5%), from €87,734 to €116,204
mainly Other debts (+€81,182) and Depreciation (+€38,029)
- Tangible fixed assets -€28,029
down €28,029 (-11.1%), from €251,988 to €223,958
- Intangible fixed assets -€10,000
down €10,000 (-33.3%), from €30,000 to €20,000
- Deferred charges and accrued income +€5,561
up €5,561 (+90.8%), from €6,127 to €11,688
- Reserves -€93,875
down €93,875 (-65.2%), from €143,915 to €50,040
of which Distributable reserves: -€93,875
- Other debts +€81,182
up €81,182 (+101476.9%), from €80 to €81,262
- Tax, wage and social debts +€30,631
up €30,631 (+527.4%), from €5,808 to €36,439
- Debts after one year -€19,037
down €19,037 (-10.7%), from €178,498 to €159,461
of which Financial debts: -€19,037
- Gross operating margin +€24,268
up €24,268 (+47.7%), from €50,919 to €75,187
- Taxes +€6,717
up €6,717 (+299.0%), from €2,247 to €8,964
- Depreciation +€777
up €777 (+2.1%), from €37,253 to €38,029
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 | €398,609 | €393,506 | -€5,103 | -1.3% |
| Fixed assets | 21/28 | €282,071 | €244,041 | -€38,029 | -13.5% |
| Intangible fixed assets | 21 | €30,000 | €20,000 | -€10,000 | -33.3% |
| Tangible fixed assets | 22/27 | €251,988 | €223,958 | -€28,029 | -11.1% |
| Land and buildings | 22 | €201,533 | €194,842 | -€6,691 | -3.3% |
| Plant, machinery and equipment | 23 | €28,854 | €19,413 | -€9,442 | -32.7% |
| Furniture and vehicles | 24 | €21,601 | €9,704 | -€11,897 | -55.1% |
| Financial fixed assets | 28 | €83 | €83 | = | 0.0% |
| Current assets | 29/58 | €116,538 | €149,465 | +€32,927 | +28.3% |
| Amounts receivable within one year | 40/41 | €22,677 | €21,573 | -€1,104 | -4.9% |
| Trade receivables | 40 | €17,263 | €18,924 | +€1,661 | +9.6% |
| Other amounts receivable | 41 | €5,413 | €2,648 | -€2,765 | -51.1% |
| Cash at bank and in hand | 54/58 | €87,734 | €116,204 | +€28,470 | +32.5% |
| Deferred charges and accrued income | 490/1 | €6,127 | €11,688 | +€5,561 | +90.8% |
| Total equity and liabilities | 10/49 | €398,609 | €393,506 | -€5,103 | -1.3% |
| Equity | 10/15 | €162,893 | €69,018 | -€93,875 | -57.6% |
| Contributions | 10/11 | €18,600 | €18,600 | = | 0.0% |
| Reserves | 13 | €143,915 | €50,040 | -€93,875 | -65.2% |
| Non-distributable reserves | 130/1 | €1,860 | €1,860 | = | 0.0% |
| Reserves not available under the articles | 1311 | €1,860 | €1,860 | = | 0.0% |
| Distributable reserves | 133 | €142,055 | €48,180 | -€93,875 | -66.1% |
| Profit (loss) carried forward | 14 | €378 | €378 | = | 0.0% |
| Amounts payable | 17/49 | €235,716 | €324,488 | +€88,773 | +37.7% |
| Amounts payable after more than one year | 17 | €178,498 | €159,461 | -€19,037 | -10.7% |
| Financial debts | 170/4 | €178,348 | €159,311 | -€19,037 | -10.7% |
| Other amounts payable | 178/9 | €150 | €150 | = | 0.0% |
| Amounts payable within one year | 42/48 | €36,888 | €142,734 | +€105,846 | +286.9% |
| Current portion of amounts payable after more than one year | 42 | €22,729 | €19,037 | -€3,692 | -16.2% |
| Financial debts | 43 | €818 | €840 | +€22 | +2.7% |
| Credit institutions | 430/8 | €818 | €840 | +€22 | +2.7% |
| Trade debts | 44 | €7,453 | €5,156 | -€2,297 | -30.8% |
| Suppliers | 440/4 | €7,453 | €5,156 | -€2,297 | -30.8% |
| Taxes, remuneration and social security | 45 | €5,808 | €36,439 | +€30,631 | +527.4% |
| Taxes | 450/3 | €5,808 | €36,439 | +€30,631 | +527.4% |
| Other amounts payable | 47/48 | €80 | €81,262 | +€81,182 | +101476.9% |
| Accrued charges and deferred income | 492/3 | €20,329 | €22,293 | +€1,963 | +9.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €37,253 | €38,029 | +€777 | +2.1% |
| Other operating charges | 640/8 | €2,087 | €2,258 | +€170 | +8.2% |
| Gross operating margin | 9900 | €50,919 | €75,187 | +€24,268 | +47.7% |
| Operating profit (loss) | 9901 | €11,579 | €34,901 | +€23,321 | +201.4% |
| Financial income | 75/76B | €19 | €10 | -€9 | -46.1% |
| Recurring financial income | 75 | €19 | €10 | -€9 | -46.1% |
| Financial charges | 65/66B | €5,278 | €4,880 | -€398 | -7.5% |
| Recurring financial charges | 65 | €5,278 | €4,880 | -€398 | -7.5% |
| Profit (loss) for the period before taxes | 9903 | €6,320 | €30,030 | +€23,711 | +375.2% |
| Income taxes | 67/77 | €2,247 | €8,964 | +€6,717 | +299.0% |
| Profit (loss) for the period | 9904 | €4,073 | €21,066 | +€16,993 | +417.2% |
| Profit (loss) for the period to be appropriated | 9905 | €4,073 | €21,066 | +€16,993 | +417.2% |
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 8 October 2026 via checked.be.