PARAPLU: 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.
PARAPLU
Largest movements
- Cash -€25,022
down €25,022 (-22.0%), from €113,987 to €88,965
mainly Net result for the year (-€21,171) and Investment in fixed assets (net) (-€4,691)
- Tangible fixed assets -€2,331
down €2,331 (-13.2%), from €17,599 to €15,268
of which Furniture and vehicles: -€3,741
- Deferred charges and accrued income +€1,677
up €1,677 (+259.9%), from €645 to €2,322
- Profit (loss) carried forward -€21,171
down €21,171 (-15.9%), from €133,358 to €112,188
- Trade debts -€4,690
down €4,690 (-63.3%), from €7,404 to €2,714
- Turnover -€63,593
down €63,593 (-75.9%), from €83,837 to €20,244
- Gross operating margin -€34,621
down €34,621, from €23,300 to -€11,321
- Purchases and services -€29,409
down €29,409 (-45.3%), from €64,916 to €35,507
- Depreciation +€938
up €938 (+15.4%), from €6,084 to €7,022
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 | €141,499 | €114,948 | -€26,551 | -18.8% |
| Fixed assets | 21/28 | €17,599 | €15,268 | -€2,331 | -13.2% |
| Tangible fixed assets | 22/27 | €17,599 | €15,268 | -€2,331 | -13.2% |
| Plant, machinery and equipment | 23 | €6,377 | €7,786 | +€1,410 | +22.1% |
| Furniture and vehicles | 24 | €11,222 | €7,481 | -€3,741 | -33.3% |
| Current assets | 29/58 | €123,901 | €99,681 | -€24,220 | -19.5% |
| Amounts receivable within one year | 40/41 | €9,268 | €8,394 | -€874 | -9.4% |
| Trade receivables | 40 | €2,146 | €2,300 | +€154 | +7.2% |
| Other amounts receivable | 41 | €7,122 | €6,094 | -€1,028 | -14.4% |
| Cash at bank and in hand | 54/58 | €113,987 | €88,965 | -€25,022 | -22.0% |
| Deferred charges and accrued income | 490/1 | €645 | €2,322 | +€1,677 | +259.9% |
| Total equity and liabilities | 10/49 | €141,499 | €114,948 | -€26,551 | -18.8% |
| Equity | 10/15 | €133,358 | €112,188 | -€21,171 | -15.9% |
| Profit (loss) carried forward | 14 | €133,358 | €112,188 | -€21,171 | -15.9% |
| Amounts payable | 17/49 | €8,141 | €2,761 | -€5,380 | -66.1% |
| Amounts payable within one year | 42/48 | €7,404 | €2,714 | -€4,690 | -63.3% |
| Trade debts | 44 | €7,404 | €2,714 | -€4,690 | -63.3% |
| Suppliers | 440/4 | €7,404 | €2,714 | -€4,690 | -63.3% |
| Accrued charges and deferred income | 492/3 | €737 | €46 | -€691 | -93.7% |
| Turnover | 70 | €83,837 | €20,244 | -€63,593 | -75.9% |
| Goods, raw materials, services and sundry goods | 60/61 | €64,916 | €35,507 | -€29,409 | -45.3% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €6,084 | €7,022 | +€938 | +15.4% |
| Other operating charges | 640/8 | €2,639 | €2,447 | -€192 | -7.3% |
| Gross operating margin | 9900 | €23,300 | -€11,321 | -€34,621 | |
| Operating profit (loss) | 9901 | €14,577 | -€20,791 | -€35,367 | |
| Financial income | 75/76B | - | €8 | +€8 | |
| Recurring financial income | 75 | - | €8 | +€8 | |
| Financial charges | 65/66B | €322 | €388 | +€66 | +20.3% |
| Recurring financial charges | 65 | €322 | €388 | +€66 | +20.3% |
| Profit (loss) for the period before taxes | 9903 | €14,254 | -€21,171 | -€35,425 | |
| Profit (loss) for the period | 9904 | €14,254 | -€21,171 | -€35,425 | |
| Profit (loss) for the period to be appropriated | 9905 | €14,254 | -€21,171 | -€35,425 |
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 7 October 2026 via checked.be.