PARANG: 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.
PARANG
Largest movements
- Cash -€26,150
down €26,150 (-35.7%), from €73,213 to €47,064
mainly Other debts (-€25,000) and Contributions, distributions and other (-€25,000)
- Tangible fixed assets +€22,672
up €22,672 (+971.6%), from €2,333 to €25,005
- Receivables within one year -€13,865
down €13,865 (-44.5%), from €31,182 to €17,318
of which Trade receivables: -€10,406
- Other debts -€25,000
down €25,000 (-50.0%), from €50,000 to €25,000
- Reserves +€3,878
up €3,878 (+10.6%), from €36,696 to €40,574
- Tax, wage and social debts +€3,624
up €3,624 (+36.1%), from €10,048 to €13,672
- Gross operating margin +€2,035
up €2,035 (+5.3%), from €38,147 to €40,183
- Financial charges +€441
up €441 (+572.6%), from €77 to €518
- Other operating charges +€419
up €419 (+41.4%), from €1,013 to €1,432
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 | €107,244 | €90,454 | -€16,790 | -15.7% |
| Fixed assets | 21/28 | €2,333 | €25,005 | +€22,672 | +971.6% |
| Tangible fixed assets | 22/27 | €2,333 | €25,005 | +€22,672 | +971.6% |
| Furniture and vehicles | 24 | €2,333 | €25,005 | +€22,672 | +971.6% |
| Current assets | 29/58 | €104,911 | €65,449 | -€39,461 | -37.6% |
| Amounts receivable within one year | 40/41 | €31,182 | €17,318 | -€13,865 | -44.5% |
| Trade receivables | 40 | €22,506 | €12,100 | -€10,406 | -46.2% |
| Other amounts receivable | 41 | €8,676 | €5,218 | -€3,459 | -39.9% |
| Cash at bank and in hand | 54/58 | €73,213 | €47,064 | -€26,150 | -35.7% |
| Deferred charges and accrued income | 490/1 | €515 | €1,068 | +€553 | +107.4% |
| Total equity and liabilities | 10/49 | €107,244 | €90,454 | -€16,790 | -15.7% |
| Equity | 10/15 | €46,696 | €50,574 | +€3,878 | +8.3% |
| Contributions | 10/11 | €10,000 | €10,000 | = | 0.0% |
| Reserves | 13 | €36,696 | €40,574 | +€3,878 | +10.6% |
| Distributable reserves | 133 | €36,696 | €40,574 | +€3,878 | +10.6% |
| Amounts payable | 17/49 | €60,548 | €39,880 | -€20,667 | -34.1% |
| Amounts payable within one year | 42/48 | €60,548 | €39,880 | -€20,667 | -34.1% |
| Trade debts | 44 | €500 | €1,208 | +€708 | +141.6% |
| Suppliers | 440/4 | €500 | €1,208 | +€708 | +141.6% |
| Taxes, remuneration and social security | 45 | €10,048 | €13,672 | +€3,624 | +36.1% |
| Taxes | 450/3 | €10,048 | €13,672 | +€3,624 | +36.1% |
| Other amounts payable | 47/48 | €50,000 | €25,000 | -€25,000 | -50.0% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €2,000 | €1,854 | -€146 | -7.3% |
| Other operating charges | 640/8 | €1,013 | €1,432 | +€419 | +41.4% |
| Gross operating margin | 9900 | €38,147 | €40,183 | +€2,035 | +5.3% |
| Operating profit (loss) | 9901 | €35,135 | €36,896 | +€1,762 | +5.0% |
| Financial income | 75/76B | €364 | €387 | +€22 | +6.1% |
| Recurring financial income | 75 | €364 | €387 | +€22 | +6.1% |
| Financial charges | 65/66B | €77 | €518 | +€441 | +572.6% |
| Recurring financial charges | 65 | €77 | €518 | +€441 | +572.6% |
| Profit (loss) for the period before taxes | 9903 | €35,422 | €36,765 | +€1,343 | +3.8% |
| Income taxes | 67/77 | €7,865 | €7,887 | +€23 | +0.3% |
| Profit (loss) for the period | 9904 | €27,558 | €28,878 | +€1,320 | +4.8% |
| Profit (loss) for the period to be appropriated | 9905 | €27,558 | €28,878 | +€1,320 | +4.8% |
Source: filed annual accounts (NBB), financial years ended 30 September 2024 and 30 September 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 9 October 2026 via checked.be.