PARAPH ': 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.
PARAPH '
Largest movements
- Cash +€9,474
up €9,474 (+68.4%), from €13,846 to €23,320
mainly Receivables within one year (+€5,692) and Net result for the year (+€4,023)
- Receivables within one year -€5,692
down €5,692 (-92.7%), from €6,137 to €445
of which Trade receivables: -€5,678
- Tangible fixed assets -€1,276
down €1,276 (-39.8%), from €3,204 to €1,927
of which Land and buildings: -€924
- Reserves +€4,023
up €4,023 (+48.7%), from €8,253 to €12,276
- Other debts -€2,648
down €2,648 (-35.4%), from €7,479 to €4,831
- Tax, wage and social debts +€1,428
up €1,428 (+105%), from €1,360 to €2,788
- Turnover +€15,134
new in 2025: €15,134
- Purchases and services +€12,006
new in 2025: €12,006
- Gross operating margin +€2,580
up €2,580 (+49.6%), from €5,197 to €7,778
- Taxes +€827
up €827 (+64.4%), from €1,284 to €2,111
- Depreciation +€289
up €289 (+29.3%), from €988 to €1,276
From the 31-12-2024 result to the 31-12-2025 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.
Derived cash bridge
Derived from the 31-12-2024 and 31-12-2025 balance sheets and the 31-12-2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 31-12-2024 | 31-12-2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €23,544 | €26,092 | +€2,549 | +10.8% |
| Fixed assets | 21/28 | €3,204 | €1,927 | -€1,276 | -39.8% |
| Tangible fixed assets | 22/27 | €3,204 | €1,927 | -€1,276 | -39.8% |
| Land and buildings | 22 | €2,176 | €1,252 | -€924 | -42.4% |
| Furniture and vehicles | 24 | €1,028 | €675 | -€353 | -34.3% |
| Current assets | 29/58 | €20,340 | €24,165 | +€3,825 | +18.8% |
| Amounts receivable within one year | 40/41 | €6,137 | €445 | -€5,692 | -92.7% |
| Trade receivables | 40 | €6,123 | €445 | -€5,678 | -92.7% |
| Other amounts receivable | 41 | €14 | - | -€14 | |
| Cash at bank and in hand | 54/58 | €13,846 | €23,320 | +€9,474 | +68.4% |
| Deferred charges and accrued income | 490/1 | €356 | €399 | +€43 | +12.0% |
| Total equity and liabilities | 10/49 | €23,544 | €26,092 | +€2,549 | +10.8% |
| Equity | 10/15 | €14,450 | €18,473 | +€4,023 | +27.8% |
| Contributions | 10/11 | €6,197 | €6,197 | = | 0.0% |
| Reserves | 13 | €8,253 | €12,276 | +€4,023 | +48.7% |
| Distributable reserves | 133 | €8,253 | €12,276 | +€4,023 | +48.7% |
| Amounts payable | 17/49 | €9,093 | €7,619 | -€1,474 | -16.2% |
| Amounts payable within one year | 42/48 | €9,093 | €7,619 | -€1,474 | -16.2% |
| Trade debts | 44 | €255 | - | -€255 | |
| Suppliers | 440/4 | €255 | - | -€255 | |
| Taxes, remuneration and social security | 45 | €1,360 | €2,788 | +€1,428 | +105% |
| Taxes | 450/3 | €1,360 | €2,788 | +€1,428 | +105% |
| Other amounts payable | 47/48 | €7,479 | €4,831 | -€2,648 | -35.4% |
| Turnover | 70 | - | €15,134 | +€15,134 | |
| Goods, raw materials, services and sundry goods | 60/61 | - | €12,006 | +€12,006 | |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €988 | €1,276 | +€289 | +29.3% |
| Other operating charges | 640/8 | €381 | €280 | -€100 | -26.3% |
| Gross operating margin | 9900 | €5,197 | €7,778 | +€2,580 | +49.6% |
| Operating profit (loss) | 9901 | €3,829 | €6,221 | +€2,392 | +62.5% |
| Financial income | 75/76B | - | €3 | +€3 | |
| Recurring financial income | 75 | - | €3 | +€3 | |
| Financial charges | 65/66B | €103 | €90 | -€13 | -12.4% |
| Recurring financial charges | 65 | €103 | €90 | -€13 | -12.4% |
| Profit (loss) for the period before taxes | 9903 | €3,726 | €6,134 | +€2,407 | +64.6% |
| Income taxes | 67/77 | €1,284 | €2,111 | +€827 | +64.4% |
| Profit (loss) for the period | 9904 | €2,443 | €4,023 | +€1,580 | +64.7% |
| Profit (loss) for the period to be appropriated | 9905 | €2,443 | €4,023 | +€1,580 | +64.7% |
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 13 October 2026 via checked.be.