PARASAL: 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.
PARASAL
Largest movements
- Receivables within one year +€37,975
up €37,975 (+38.7%), from €98,058 to €136,033
- Tangible fixed assets -€7,791
down €7,791 (-46.0%), from €16,951 to €9,161
of which Plant, machinery and equipment: -€6,027
- Other debts +€23,071
up €23,071 (+27.3%), from €84,442 to €107,513
- Trade debts +€9,086
up €9,086 (+34.3%), from €26,495 to €35,581
- Tax, wage and social debts -€2,559
down €2,559 (-23.7%), from €10,807 to €8,248
of which Remuneration and social security: -€2,816
- Reserves +€2,281
up €2,281 (+11.0%), from €20,755 to €23,036
- Gross operating margin +€31,805
up €31,805 (+25.7%), from €123,585 to €155,390
- Staff costs -€13,807
down €13,807 (-11.8%), from €116,643 to €102,836
- Depreciation -€1,802
down €1,802 (-18.8%), from €9,593 to €7,791
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 | €144,999 | €176,879 | +€31,879 | +22.0% |
| Fixed assets | 21/28 | €16,951 | €9,161 | -€7,791 | -46.0% |
| Tangible fixed assets | 22/27 | €16,951 | €9,161 | -€7,791 | -46.0% |
| Plant, machinery and equipment | 23 | €6,906 | €880 | -€6,027 | -87.3% |
| Furniture and vehicles | 24 | €8,242 | €6,746 | -€1,496 | -18.1% |
| Other tangible fixed assets | 26 | €1,803 | €1,535 | -€268 | -14.9% |
| Current assets | 29/58 | €128,048 | €167,718 | +€39,670 | +31.0% |
| Stocks and contracts in progress | 3 | €4,425 | €3,970 | -€455 | -10.3% |
| Stocks | 30/36 | €4,425 | €3,970 | -€455 | -10.3% |
| Amounts receivable within one year | 40/41 | €98,058 | €136,033 | +€37,975 | +38.7% |
| Other amounts receivable | 41 | €98,058 | €136,033 | +€37,975 | +38.7% |
| Cash at bank and in hand | 54/58 | €24,372 | €25,662 | +€1,290 | +5.3% |
| Deferred charges and accrued income | 490/1 | €1,193 | €2,054 | +€860 | +72.1% |
| Total equity and liabilities | 10/49 | €144,999 | €176,879 | +€31,879 | +22.0% |
| Equity | 10/15 | €23,255 | €25,536 | +€2,281 | +9.8% |
| Contributions | 10/11 | €2,500 | €2,500 | = | 0.0% |
| Reserves | 13 | €20,755 | €23,036 | +€2,281 | +11.0% |
| Distributable reserves | 133 | €20,755 | €23,036 | +€2,281 | +11.0% |
| Amounts payable | 17/49 | €121,744 | €151,342 | +€29,598 | +24.3% |
| Amounts payable within one year | 42/48 | €121,744 | €151,342 | +€29,598 | +24.3% |
| Trade debts | 44 | €26,495 | €35,581 | +€9,086 | +34.3% |
| Suppliers | 440/4 | €26,495 | €35,581 | +€9,086 | +34.3% |
| Taxes, remuneration and social security | 45 | €10,807 | €8,248 | -€2,559 | -23.7% |
| Taxes | 450/3 | €857 | €1,114 | +€257 | +30.0% |
| Remuneration and social security | 454/9 | €9,949 | €7,134 | -€2,816 | -28.3% |
| Other amounts payable | 47/48 | €84,442 | €107,513 | +€23,071 | +27.3% |
| Remuneration, social security and pensions | 62 | €116,643 | €102,836 | -€13,807 | -11.8% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €9,593 | €7,791 | -€1,802 | -18.8% |
| Other operating charges | 640/8 | €2,087 | €2,153 | +€66 | +3.2% |
| Gross operating margin | 9900 | €123,585 | €155,390 | +€31,805 | +25.7% |
| Operating profit (loss) | 9901 | -€4,737 | €42,611 | +€47,348 | |
| Financial income | 75/76B | €5,393 | €6,343 | +€950 | +17.6% |
| Recurring financial income | 75 | €5,393 | €6,343 | +€950 | +17.6% |
| Financial charges | 65/66B | €576 | €558 | -€18 | -3.1% |
| Recurring financial charges | 65 | €576 | €558 | -€18 | -3.1% |
| Profit (loss) for the period before taxes | 9903 | €80 | €48,396 | +€48,316 | +60713.7% |
| Income taxes | 67/77 | €7 | €1,114 | +€1,107 | +15293.2% |
| Profit (loss) for the period | 9904 | €72 | €47,281 | +€47,209 | +65259.5% |
| Profit (loss) for the period to be appropriated | 9905 | €72 | €47,281 | +€47,209 | +65259.5% |
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 11 October 2026 via checked.be.