PARASOL STUDIO: 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.
PARASOL STUDIO
Largest movements
- Cash -€31,981
down €31,981 (-53.9%), from €59,289 to €27,308
mainly Receivables within one year (-€25,898) and Net result for the year (-€9,101)
- Receivables within one year +€25,898
up €25,898 (+844.8%), from €3,065 to €28,963
of which Other amounts receivable: +€20,000
- Tangible fixed assets -€2,574
down €2,574 (-42.5%), from €6,053 to €3,479
- Profit (loss) carried forward -€9,101
new in 2025: -€9,101
- Gross operating margin -€68,917
down €68,917, from €62,829 to -€6,088
- Taxes -€17,057
no longer reported in 2025 (was €17,057)
- Depreciation +€910
up €910 (+47.8%), from €1,906 to €2,816
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 | €69,383 | €60,483 | -€8,900 | -12.8% |
| Formation expenses | 20 | €975 | €733 | -€242 | -24.8% |
| Fixed assets | 21/28 | €6,053 | €3,479 | -€2,574 | -42.5% |
| Tangible fixed assets | 22/27 | €6,053 | €3,479 | -€2,574 | -42.5% |
| Furniture and vehicles | 24 | €6,053 | €3,479 | -€2,574 | -42.5% |
| Current assets | 29/58 | €62,354 | €56,271 | -€6,084 | -9.8% |
| Amounts receivable within one year | 40/41 | €3,065 | €28,963 | +€25,898 | +844.8% |
| Trade receivables | 40 | €3,065 | €8,963 | +€5,898 | +192.4% |
| Other amounts receivable | 41 | - | €20,000 | +€20,000 | |
| Cash at bank and in hand | 54/58 | €59,289 | €27,308 | -€31,981 | -53.9% |
| Total equity and liabilities | 10/49 | €69,383 | €60,483 | -€8,900 | -12.8% |
| Equity | 10/15 | €45,729 | €36,628 | -€9,101 | -19.9% |
| Contributions | 10/11 | €2,000 | €2,000 | = | 0.0% |
| Reserves | 13 | €43,729 | €43,729 | = | 0.0% |
| Distributable reserves | 133 | €43,729 | €43,729 | = | 0.0% |
| Profit (loss) carried forward | 14 | - | -€9,101 | -€9,101 | |
| Amounts payable | 17/49 | €23,653 | €23,855 | +€202 | +0.9% |
| Amounts payable within one year | 42/48 | €23,653 | €23,855 | +€202 | +0.9% |
| Trade debts | 44 | - | €412 | +€412 | |
| Suppliers | 440/4 | - | €412 | +€412 | |
| Taxes, remuneration and social security | 45 | €23,301 | €22,728 | -€573 | -2.5% |
| Taxes | 450/3 | €23,301 | €22,728 | -€573 | -2.5% |
| Other amounts payable | 47/48 | €352 | €714 | +€362 | +102.7% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,906 | €2,816 | +€910 | +47.8% |
| Other operating charges | 640/8 | €100 | €156 | +€56 | +56.0% |
| Gross operating margin | 9900 | €62,829 | -€6,088 | -€68,917 | |
| Operating profit (loss) | 9901 | €60,824 | -€9,060 | -€69,884 | |
| Financial income | 75/76B | €7 | €19 | +€12 | +162.3% |
| Recurring financial income | 75 | €7 | €19 | +€12 | +162.3% |
| Financial charges | 65/66B | €44 | €61 | +€16 | +36.7% |
| Recurring financial charges | 65 | €44 | €61 | +€16 | +36.7% |
| Profit (loss) for the period before taxes | 9903 | €60,786 | -€9,101 | -€69,888 | |
| Income taxes | 67/77 | €17,057 | - | -€17,057 | |
| Profit (loss) for the period | 9904 | €43,729 | -€9,101 | -€52,831 | |
| Profit (loss) for the period to be appropriated | 9905 | €43,729 | -€9,101 | -€52,831 |
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.