PARAN: 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.
PARAN
Largest movements
- Receivables within one year -€7,856
down €7,856 (-15.8%), from €49,608 to €41,751
of which Trade receivables: -€8,640
- Cash +€4,952
up €4,952 (+379.0%), from €1,307 to €6,259
mainly Receivables within one year (+€7,856) and Depreciation (+€3,357)
- Tangible fixed assets -€3,357
down €3,357 (-34.4%), from €9,761 to €6,404
of which Furniture and vehicles: -€2,625
- Trade debts -€7,324
down €7,324 (-28.6%), from €25,610 to €18,286
- Profit (loss) carried forward +€2,116
up €2,116 (+7.9%), from €26,759 to €28,875
- Tax, wage and social debts -€1,050
down €1,050 (-14.6%), from €7,165 to €6,115
- Turnover +€299,830
new in 2025: €299,830
- Purchases and services +€289,794
new in 2025: €289,794
- Gross operating margin -€23,731
down €23,731 (-61.7%), from €38,440 to €14,709
- Taxes -€5,671
down €5,671 (-79.2%), from €7,165 to €1,493
- Financial charges +€4,517
up €4,517 (+1638.5%), from €276 to €4,793
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 | €61,534 | €55,276 | -€6,258 | -10.2% |
| Fixed assets | 21/28 | €9,761 | €6,404 | -€3,357 | -34.4% |
| Tangible fixed assets | 22/27 | €9,761 | €6,404 | -€3,357 | -34.4% |
| Plant, machinery and equipment | 23 | €1,896 | €1,164 | -€732 | -38.6% |
| Furniture and vehicles | 24 | €7,865 | €5,240 | -€2,625 | -33.4% |
| Current assets | 29/58 | €51,773 | €48,872 | -€2,901 | -5.6% |
| Amounts receivable within one year | 40/41 | €49,608 | €41,751 | -€7,856 | -15.8% |
| Trade receivables | 40 | €46,668 | €38,028 | -€8,640 | -18.5% |
| Other amounts receivable | 41 | €2,940 | €3,723 | +€783 | +26.6% |
| Cash at bank and in hand | 54/58 | €1,307 | €6,259 | +€4,952 | +379.0% |
| Deferred charges and accrued income | 490/1 | €859 | €862 | +€3 | +0.4% |
| Total equity and liabilities | 10/49 | €61,534 | €55,276 | -€6,258 | -10.2% |
| Equity | 10/15 | €28,759 | €30,875 | +€2,116 | +7.4% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | €26,759 | €28,875 | +€2,116 | +7.9% |
| Amounts payable | 17/49 | €32,775 | €24,401 | -€8,374 | -25.5% |
| Amounts payable within one year | 42/48 | €32,775 | €24,401 | -€8,374 | -25.5% |
| Trade debts | 44 | €25,610 | €18,286 | -€7,324 | -28.6% |
| Suppliers | 440/4 | €25,610 | €18,286 | -€7,324 | -28.6% |
| Taxes, remuneration and social security | 45 | €7,165 | €6,115 | -€1,050 | -14.6% |
| Taxes | 450/3 | €7,165 | €6,115 | -€1,050 | -14.6% |
| Turnover | 70 | - | €299,830 | +€299,830 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €289,794 | +€289,794 | |
| Remuneration, social security and pensions | 62 | €190 | - | -€190 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,936 | €3,357 | +€421 | +14.4% |
| Other operating charges | 640/8 | €1,118 | €2,950 | +€1,832 | +164.0% |
| Gross operating margin | 9900 | €38,440 | €14,709 | -€23,731 | -61.7% |
| Operating profit (loss) | 9901 | €34,196 | €8,402 | -€25,794 | -75.4% |
| Financial income | 75/76B | €3 | €0 | -€3 | -99.6% |
| Recurring financial income | 75 | €3 | €0 | -€3 | -99.6% |
| Financial charges | 65/66B | €276 | €4,793 | +€4,517 | +1638.5% |
| Recurring financial charges | 65 | €276 | €4,793 | +€4,517 | +1638.5% |
| Profit (loss) for the period before taxes | 9903 | €33,923 | €3,609 | -€30,314 | -89.4% |
| Income taxes | 67/77 | €7,165 | €1,493 | -€5,671 | -79.2% |
| Profit (loss) for the period | 9904 | €26,759 | €2,116 | -€24,643 | -92.1% |
| Profit (loss) for the period to be appropriated | 9905 | €26,759 | €2,116 | -€24,643 | -92.1% |
Source: filed annual accounts (NBB), fiscal years ended 30 June 2024 and 30 June 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 2 October 2026 via checked.be.