PARAMI: 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.
PARAMI
Largest movements
- Current investments +€703,064
up €703,064 (+52.3%), from €1.3m to €2.0m
- Tangible fixed assets -€220,389
down €220,389 (-100.0%), from €220,389 to €0
of which Land and buildings: -€214,295
- Cash +€89,552
up €89,552 (+77.2%), from €116,028 to €205,580
mainly Net result for the year (+€383,405) and Investment in fixed assets (net) (+€220,389)
- Reserves +€383,405
up €383,405 (+62.3%), from €615,814 to €999,219
of which Distributable reserves: +€383,405
- Tax, wage and social debts +€189,849
up €189,849 (+109.8%), from €172,906 to €362,754
- Financial income +€35,690
up €35,690 (+198.8%), from €17,955 to €53,646
- Gross operating margin +€33,888
up €33,888 (+6.7%), from €506,065 to €539,952
- Taxes +€20,471
up €20,471 (+11.8%), from €173,925 to €194,395
- Financial charges +€8,202
up €8,202 (+168.7%), from €4,861 to €13,063
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 | €1,682,044 | €2,255,258 | +€573,213 | +34.1% |
| Fixed assets | 21/28 | €220,389 | €0 | -€220,389 | -100.0% |
| Tangible fixed assets | 22/27 | €220,389 | €0 | -€220,389 | -100.0% |
| Land and buildings | 22 | €214,295 | €0 | -€214,295 | -100.0% |
| Plant, machinery and equipment | 23 | €6,094 | €0 | -€6,094 | -100.0% |
| Current assets | 29/58 | €1,461,655 | €2,255,258 | +€793,602 | +54.3% |
| Amounts receivable within one year | 40/41 | - | €1,608 | +€1,608 | |
| Other amounts receivable | 41 | - | €1,608 | +€1,608 | |
| Current investments | 50/53 | €1,345,006 | €2,048,070 | +€703,064 | +52.3% |
| Cash at bank and in hand | 54/58 | €116,028 | €205,580 | +€89,552 | +77.2% |
| Deferred charges and accrued income | 490/1 | €621 | €0 | -€621 | -100.0% |
| Total equity and liabilities | 10/49 | €1,682,044 | €2,255,258 | +€573,213 | +34.1% |
| Equity | 10/15 | €1,509,099 | €1,892,503 | +€383,405 | +25.4% |
| Contributions | 10/11 | €893,284 | €893,284 | = | 0.0% |
| Capital | 10 | €893,284 | €893,284 | = | 0.0% |
| Issued capital | 100 | €893,284 | €893,284 | = | 0.0% |
| Reserves | 13 | €615,814 | €999,219 | +€383,405 | +62.3% |
| Non-distributable reserves | 130/1 | €20,292 | €20,292 | = | 0.0% |
| Legal reserve | 130 | €20,292 | €20,292 | = | 0.0% |
| Distributable reserves | 133 | €595,522 | €978,927 | +€383,405 | +64.4% |
| Amounts payable | 17/49 | €172,946 | €362,754 | +€189,809 | +109.8% |
| Amounts payable within one year | 42/48 | €172,946 | €362,754 | +€189,809 | +109.8% |
| Taxes, remuneration and social security | 45 | €172,906 | €362,754 | +€189,849 | +109.8% |
| Taxes | 450/3 | €172,906 | €362,754 | +€189,849 | +109.8% |
| Other amounts payable | 47/48 | €40 | €0 | -€40 | -100.0% |
| Non-recurring operating income | 76A | €531,066 | €567,720 | +€36,654 | +6.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,250 | €0 | -€1,250 | -100.0% |
| Other operating charges | 640/8 | €5,763 | €2,735 | -€3,028 | -52.5% |
| Gross operating margin | 9900 | €506,065 | €539,952 | +€33,888 | +6.7% |
| Operating profit (loss) | 9901 | €499,052 | €537,217 | +€38,165 | +7.6% |
| Financial income | 75/76B | €17,955 | €53,646 | +€35,690 | +198.8% |
| Recurring financial income | 75 | €17,955 | €53,646 | +€35,690 | +198.8% |
| Financial charges | 65/66B | €4,861 | €13,063 | +€8,202 | +168.7% |
| Recurring financial charges | 65 | €4,861 | €13,063 | +€8,202 | +168.7% |
| Profit (loss) for the period before taxes | 9903 | €512,146 | €577,800 | +€65,654 | +12.8% |
| Income taxes | 67/77 | €173,925 | €194,395 | +€20,471 | +11.8% |
| Profit (loss) for the period | 9904 | €338,222 | €383,405 | +€45,183 | +13.4% |
| Profit (loss) for the period to be appropriated | 9905 | €338,222 | €383,405 | +€45,183 | +13.4% |
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 28 September 2026 via checked.be.