PARATY: 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.
PARATY
Largest movements
- Cash +€2.3m
up €2.3m (+942.8%), from €240,875 to €2.5m
mainly Net result for the year (+€1.5m) and Current investments (+€1.5m)
- Current investments -€1.5m
down €1.5m (-100.0%), from €1.5m to €0
- Receivables within one year -€708,538
down €708,538 (-21.3%), from €3.3m to €2.6m
of which Other amounts receivable: -€685,404
- Tangible fixed assets -€184,310
down €184,310 (-6.6%), from €2.8m to €2.6m
of which Land and buildings: -€151,373
- Other debts -€1.6m
down €1.6m (-100.0%), from €1.6m to €0
- Reserves +€1.5m
up €1.5m (+37.0%), from €4.1m to €5.6m
of which Distributable reserves: +€1.5m
- Debts after one year -€166,667
down €166,667 (-9.2%), from €1.8m to €1.6m
- Trade debts +€166,041
up €166,041 (+258.2%), from €64,316 to €230,357
- Staff costs -€39,708
down €39,708 (-12.6%), from €314,001 to €274,293
- Gross operating margin -€28,520
down €28,520 (-1.5%), from €2.0m to €1.9m
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 | €7,861,994 | €7,739,899 | -€122,095 | -1.6% |
| Fixed assets | 21/28 | €2,798,847 | €2,614,537 | -€184,310 | -6.6% |
| Tangible fixed assets | 22/27 | €2,798,847 | €2,614,537 | -€184,310 | -6.6% |
| Land and buildings | 22 | €2,636,599 | €2,485,225 | -€151,373 | -5.7% |
| Plant, machinery and equipment | 23 | €110,466 | €87,184 | -€23,281 | -21.1% |
| Furniture and vehicles | 24 | €51,783 | €40,201 | -€11,582 | -22.4% |
| Other tangible fixed assets | 26 | - | €1,927 | +€1,927 | |
| Current assets | 29/58 | €5,063,147 | €5,125,362 | +€62,215 | +1.2% |
| Amounts receivable within one year | 40/41 | €3,319,879 | €2,611,341 | -€708,538 | -21.3% |
| Trade receivables | 40 | €695,693 | €672,560 | -€23,133 | -3.3% |
| Other amounts receivable | 41 | €2,624,185 | €1,938,781 | -€685,404 | -26.1% |
| Current investments | 50/53 | €1,500,000 | €0 | -€1.5m | -100.0% |
| Cash at bank and in hand | 54/58 | €240,875 | €2,511,926 | +€2.3m | +942.8% |
| Deferred charges and accrued income | 490/1 | €2,394 | €2,095 | -€298 | -12.5% |
| Total equity and liabilities | 10/49 | €7,861,994 | €7,739,899 | -€122,095 | -1.6% |
| Equity | 10/15 | €4,125,410 | €5,631,696 | +€1.5m | +36.5% |
| Contributions | 10/11 | €50,000 | €50,000 | = | 0.0% |
| Reserves | 13 | €4,075,410 | €5,581,696 | +€1.5m | +37.0% |
| Tax-exempt reserves | 132 | €23,536 | €23,536 | = | 0.0% |
| Distributable reserves | 133 | €4,051,874 | €5,558,161 | +€1.5m | +37.2% |
| Profit (loss) carried forward | 14 | €0 | €0 | = | |
| Amounts payable | 17/49 | €3,736,584 | €2,108,203 | -€1.6m | -43.6% |
| Amounts payable after more than one year | 17 | €1,805,555 | €1,638,888 | -€166,667 | -9.2% |
| Financial debts | 170/4 | €1,805,555 | €1,638,888 | -€166,667 | -9.2% |
| Amounts payable within one year | 42/48 | €1,931,029 | €469,315 | -€1.5m | -75.7% |
| Current portion of amounts payable after more than one year | 42 | €166,667 | €166,667 | = | 0.0% |
| Trade debts | 44 | €64,316 | €230,357 | +€166,041 | +258.2% |
| Suppliers | 440/4 | €64,316 | €230,357 | +€166,041 | +258.2% |
| Taxes, remuneration and social security | 45 | €149,166 | €72,291 | -€76,875 | -51.5% |
| Taxes | 450/3 | €96,321 | €32,777 | -€63,544 | -66.0% |
| Remuneration and social security | 454/9 | €52,845 | €39,514 | -€13,332 | -25.2% |
| Other amounts payable | 47/48 | €1,550,880 | €0 | -€1.6m | -100.0% |
| Non-recurring operating income | 76A | €0 | - | = | |
| Remuneration, social security and pensions | 62 | €314,001 | €274,293 | -€39,708 | -12.6% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €201,587 | €195,599 | -€5,988 | -3.0% |
| Other operating charges | 640/8 | €6,616 | €10,157 | +€3,541 | +53.5% |
| Gross operating margin | 9900 | €1,963,719 | €1,935,198 | -€28,520 | -1.5% |
| Operating profit (loss) | 9901 | €1,441,514 | €1,455,149 | +€13,635 | +0.9% |
| Financial income | 75/76B | €56,360 | €59,982 | +€3,622 | +6.4% |
| Recurring financial income | 75 | €56,360 | €59,982 | +€3,622 | +6.4% |
| Financial charges | 65/66B | €17,584 | €8,319 | -€9,264 | -52.7% |
| Recurring financial charges | 65 | €17,584 | €8,319 | -€9,264 | -52.7% |
| Profit (loss) for the period before taxes | 9903 | €1,480,290 | €1,506,812 | +€26,522 | +1.8% |
| Income taxes | 67/77 | €537 | €525 | -€12 | -2.2% |
| Profit (loss) for the period | 9904 | €1,479,753 | €1,506,287 | +€26,533 | +1.8% |
| Profit (loss) for the period to be appropriated | 9905 | €1,479,753 | €1,506,287 | +€26,533 | +1.8% |
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 8 October 2026 via checked.be.