Parandrus: what changed
Two financial 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.
Parandrus
Largest movements
- Current investments +€30,000
up €30,000 (+60.0%), from €50,000 to €80,000
- Receivables within one year -€16,032
down €16,032 (-98.0%), from €16,364 to €332
of which Trade receivables: -€15,631
- Cash -€9,586
down €9,586 (-5.3%), from €182,326 to €172,740
mainly Contributions, distributions and other (-€100,000) and Current investments (-€30,000)
- Tangible fixed assets -€3,659
down €3,659 (-44.6%), from €8,198 to €4,539
- Profit (loss) carried forward +€6,366
up €6,366 (+98.6%), from €6,455 to €12,821
- Tax, wage and social debts -€6,172
down €6,172 (-40.0%), from €15,435 to €9,263
of which Taxes: -€6,172
- Gross operating margin +€33,291
up €33,291 (+29.4%), from €113,105 to €146,396
- Taxes +€6,128
up €6,128 (+20.1%), from €30,435 to €36,563
- Financial charges -€2,688
down €2,688 (-68.6%), from €3,919 to €1,231
- Financial income -€1,475
down €1,475 (-44.7%), from €3,297 to €1,822
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 | €256,888 | €257,800 | +€912 | +0.4% |
| Fixed assets | 21/28 | €8,198 | €4,539 | -€3,659 | -44.6% |
| Tangible fixed assets | 22/27 | €8,198 | €4,539 | -€3,659 | -44.6% |
| Furniture and vehicles | 24 | €8,198 | €4,539 | -€3,659 | -44.6% |
| Current assets | 29/58 | €248,690 | €253,261 | +€4,570 | +1.8% |
| Amounts receivable within one year | 40/41 | €16,364 | €332 | -€16,032 | -98.0% |
| Trade receivables | 40 | €15,631 | €0 | -€15,631 | -100.0% |
| Other amounts receivable | 41 | €733 | €332 | -€401 | -54.7% |
| Current investments | 50/53 | €50,000 | €80,000 | +€30,000 | +60.0% |
| Cash at bank and in hand | 54/58 | €182,326 | €172,740 | -€9,586 | -5.3% |
| Deferred charges and accrued income | 490/1 | - | €189 | +€189 | |
| Total equity and liabilities | 10/49 | €256,888 | €257,800 | +€912 | +0.4% |
| Equity | 10/15 | €237,072 | €243,438 | +€6,366 | +2.7% |
| Reserves | 13 | €230,617 | €230,617 | = | 0.0% |
| Distributable reserves | 133 | €230,617 | €230,617 | = | 0.0% |
| Profit (loss) carried forward | 14 | €6,455 | €12,821 | +€6,366 | +98.6% |
| Amounts payable | 17/49 | €19,816 | €14,362 | -€5,455 | -27.5% |
| Amounts payable within one year | 42/48 | €19,816 | €14,362 | -€5,455 | -27.5% |
| Financial debts | 43 | €182 | €204 | +€23 | +12.5% |
| Credit institutions | 430/8 | €182 | €204 | +€23 | +12.5% |
| Trade debts | 44 | €138 | €151 | +€13 | +9.8% |
| Suppliers | 440/4 | €138 | €151 | +€13 | +9.8% |
| Taxes, remuneration and social security | 45 | €15,435 | €9,263 | -€6,172 | -40.0% |
| Taxes | 450/3 | €15,435 | €9,263 | -€6,172 | -40.0% |
| Remuneration and social security | 454/9 | €0 | - | = | |
| Other amounts payable | 47/48 | €4,062 | €4,744 | +€681 | +16.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,922 | €3,659 | +€737 | +25.2% |
| Other operating charges | 640/8 | €387 | €400 | +€12 | +3.2% |
| Gross operating margin | 9900 | €113,105 | €146,396 | +€33,291 | +29.4% |
| Operating profit (loss) | 9901 | €109,795 | €142,337 | +€32,542 | +29.6% |
| Financial income | 75/76B | €3,297 | €1,822 | -€1,475 | -44.7% |
| Recurring financial income | 75 | €3,297 | €1,822 | -€1,475 | -44.7% |
| Financial charges | 65/66B | €3,919 | €1,231 | -€2,688 | -68.6% |
| Recurring financial charges | 65 | €3,919 | €1,231 | -€2,688 | -68.6% |
| Profit (loss) for the period before taxes | 9903 | €109,174 | €142,929 | +€33,755 | +30.9% |
| Income taxes | 67/77 | €30,435 | €36,563 | +€6,128 | +20.1% |
| Profit (loss) for the period | 9904 | €78,739 | €106,366 | +€27,627 | +35.1% |
| Profit (loss) for the period to be appropriated | 9905 | €78,739 | €106,366 | +€27,627 | +35.1% |
Source: filed annual accounts (NBB), financial years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 10 October 2026 via checked.be.