PARAMETRIC CONSULTING: 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.
PARAMETRIC CONSULTING
Largest movements
- Cash +€77,877
up €77,877 (+138.9%), from €56,062 to €133,939
mainly Net result for the year (+€69,913) and Tax, wage and social debts (+€17,218)
- Deferred charges and accrued income -€2,158
down €2,158 (-100.0%), from €2,158 to €0
- Reserves +€69,913
up €69,913 (+174.7%), from €40,008 to €109,921
- Tax, wage and social debts +€17,218
up €17,218 (+117.4%), from €14,661 to €31,879
- Trade debts -€12,439
down €12,439 (-72.3%), from €17,198 to €4,759
- Other debts +€3,561
up €3,561 (+12.2%), from €29,151 to €32,712
- Gross operating margin +€70,993
up €70,993 (+398.5%), from €17,817 to €88,810
- Taxes +€13,626
up €13,626 (+326.9%), from €4,169 to €17,795
- Other operating charges -€1,588
down €1,588 (-100.0%), from €1,588 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 | €104,018 | €182,271 | +€78,252 | +75.2% |
| Fixed assets | 21/28 | €782 | €1,705 | +€923 | +118.1% |
| Tangible fixed assets | 22/27 | €782 | €1,705 | +€923 | +118.1% |
| Furniture and vehicles | 24 | €782 | €1,705 | +€923 | +118.1% |
| Current assets | 29/58 | €103,236 | €180,565 | +€77,329 | +74.9% |
| Amounts receivable within one year | 40/41 | €45,016 | €46,627 | +€1,610 | +3.6% |
| Trade receivables | 40 | €34,854 | €41,445 | +€6,591 | +18.9% |
| Other amounts receivable | 41 | €10,163 | €5,181 | -€4,981 | -49.0% |
| Cash at bank and in hand | 54/58 | €56,062 | €133,939 | +€77,877 | +138.9% |
| Deferred charges and accrued income | 490/1 | €2,158 | €0 | -€2,158 | -100.0% |
| Total equity and liabilities | 10/49 | €104,018 | €182,271 | +€78,252 | +75.2% |
| Equity | 10/15 | €43,008 | €112,921 | +€69,913 | +162.6% |
| Contributions | 10/11 | €3,000 | €3,000 | = | 0.0% |
| Reserves | 13 | €40,008 | €109,921 | +€69,913 | +174.7% |
| Distributable reserves | 133 | €40,008 | €109,921 | +€69,913 | +174.7% |
| Amounts payable | 17/49 | €61,010 | €69,349 | +€8,339 | +13.7% |
| Amounts payable within one year | 42/48 | €61,010 | €69,349 | +€8,339 | +13.7% |
| Trade debts | 44 | €17,198 | €4,759 | -€12,439 | -72.3% |
| Suppliers | 440/4 | €17,198 | €4,759 | -€12,439 | -72.3% |
| Taxes, remuneration and social security | 45 | €14,661 | €31,879 | +€17,218 | +117.4% |
| Taxes | 450/3 | €14,661 | €31,879 | +€17,218 | +117.4% |
| Other amounts payable | 47/48 | €29,151 | €32,712 | +€3,561 | +12.2% |
| Accrued charges and deferred income | 492/3 | €0 | - | = | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €612 | €901 | +€289 | +47.2% |
| Other operating charges | 640/8 | €1,588 | €0 | -€1,588 | -100.0% |
| Gross operating margin | 9900 | €17,817 | €88,810 | +€70,993 | +398.5% |
| Operating profit (loss) | 9901 | €15,617 | €87,909 | +€72,292 | +462.9% |
| Financial income | 75/76B | €0 | €53 | +€53 | +48072.7% |
| Recurring financial income | 75 | €0 | €53 | +€53 | +48072.7% |
| Financial charges | 65/66B | €348 | €254 | -€93 | -26.9% |
| Recurring financial charges | 65 | €348 | €254 | -€93 | -26.9% |
| Profit (loss) for the period before taxes | 9903 | €15,270 | €87,708 | +€72,438 | +474.4% |
| Income taxes | 67/77 | €4,169 | €17,795 | +€13,626 | +326.9% |
| Profit (loss) for the period | 9904 | €11,101 | €69,913 | +€58,812 | +529.8% |
| Profit (loss) for the period to be appropriated | 9905 | €11,101 | €69,913 | +€58,812 | +529.8% |
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 2 October 2026 via checked.be.